SUNITA JAJOO,SURAT vs. ITO WARD 2(2)(4), SURAT

In the result, assessee’s appeal is allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 552/Srt/2024 (Ay 2011-12) (Physical Court Hearing) Rambilash Rajaram Jajoo Income Tax Officer, Ward- 429-432, Golden Point, Falsawadi, 2(2)(4), Aaykar Bhawan, Majura बनाम Ring Road, Surat City, Gate, Opp. New Civil Hospital, Vs Surat-395 002 Surat-395 001 [Pan : Aampj 0040 K] अपीलाथ"/Appellant ""थ" /Respondent

condone the delay in filing in some of the present appeals. The argument on behalf of the assessee was that on account of not filing the appeals by the revenue within the period of limitation, their vested right to avail the benefit of the Vivad Se Viswas Scheme was taken away. We have rejected such an argument firstly by holding

RUNI IMPEX,SURAT vs. DCIT CIRCLE 3(2), SURAT

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

condonation of delay alongwith the Affidavit in which the reason cited for the present delay is that the consultant of the assessee was under bona fide belief that no appeal ITA Nos. 221/Srt/2024 & 96/Srt/2025 Runi Impex vs. DCIT Asst. Year –2012-13 - 3– was required to be filed against the order under Section 263

RUNI IMPEX,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE - 3(2), SURAT

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

condonation of delay alongwith the Affidavit in which the reason cited for the present delay is that the consultant of the assessee was under bona fide belief that no appeal ITA Nos. 221/Srt/2024 & 96/Srt/2025 Runi Impex vs. DCIT Asst. Year –2012-13 - 3– was required to be filed against the order under Section 263

ASHWINKUMAR ARBAN CO-OPERATIVE SOCIETY LTD.,,SURAT vs. PR. COMMISSIONER OF INCOME TAX - 1, SURAT

In the result, grounds of appeal raised by the assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Ashwinkumar Arban Co- Principal Commissioner Of Operative Society Ltd., Income Tax-1, Surat. Vs. 7-8, Hiranagar-2, Patel Nagar, Varachha A.K. Road, Surat- 395008 (Gujarat) Pan No. Aabta 0698 R Appellant/ Assessee Respondent/ Revenue

condonation of delay supported with affidavit of Sh Chhanabhai Anandbhai Savaj, Chairman of assessee-society. The learned Authorised Representative (ld. AR) of the assessee submits that there was no intentional or deliberate delay in filing appeal before the Tribunal. On passing order under Section 263

HARIKRISHNA JEWELS,SURAT vs. PR. COMMISSIONER OF INCOME TAX,, SURAT

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.354/Srt/2023 Assessment Year: 2012-13 (Physical Court Hearing) Harikrishna Jewels, Principal Commissioner Of 201, Sunstar Building, Opp. बनाम/ Income Tax-1,, Surat, Room New Patidar Bhavan, No.123, Aaykar Bhawan, Near Vs. Mahidharpura, Surat-395 Majura Gate, Opp. New Civil 003 Hospital, Surat -395 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aagfh 3864 F (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Assessee By Shri Rasesh Shah, Ca राज" की ओर से /Revenue By Shri Ravi Kant Gupta, Cit-Dr सुनवाई की तारीख/Date Of Hearing 10.02.2025 उद्घोषणा की तारीख/Date Of Pronouncement 15.04.2025

section 143(3) r.w.s. 147 of the Act on 25.12.2019. The assessee has raised the following grounds of appeal:- “1. On the facts and circumstances of the case as well as law on the subject, the learned Pr.CIT has erred in passing the order u/s 263, although the assessment order passed u/s 143(3) r.w.s

DAMODAR JAJOO,SURAT vs. INCOME TAX OFFICER, WD.2(2)(1), SURAT

In the result, appeal filed by the assessee (in ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.183 To 184/Srt/2021 ("नधा"रणवष" / Assessment Years: (2011-12) (Physical Court Hearing) Damodar Jajoo, Vs. The Ito, Ward-2(2)(1), 429-432, Golden Point, Nr. Bsnl Surat. Office, Falsawadi, Ring Road, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawpj4341H (Assessee) (Respondent) आयकरअपीलसं./Ita No.185/Srt/2021 ("नधा"रणवष" / Assessment Year: (2012-13) Jasodadevi Rajaram Jajoo, Vs. The Ito, Ward-2(2)(2), 429-432, Golden Point, Ring Surat. Road, Falsawadi, Begampura, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqpj7257E (Assessee) (Respondent) Assessee By Ms Richa Tosniwal, Ca & Shri Harishankar Tosniwal, Ca Shri J. K. Chandnani, Sr. Dr Respondent By Date Of Hearing 21/11/2022 Date Of Pronouncement 09/12/2022

condone the delay in filing in some of the present appeals. The argument on behalf of the assessee was that on account of not filing the appeals by the revenue within the period of limitation, their vested right to avail the benefit of the Vivad Se Viswas Scheme was taken away. We have rejected such an argument firstly by holding

DAMODAR JAJOO,SURAT vs. INCOME TAX OFFICER, WD.2(2)(1), SURAT

In the result, appeal filed by the assessee (in ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.183 To 184/Srt/2021 ("नधा"रणवष" / Assessment Years: (2011-12) (Physical Court Hearing) Damodar Jajoo, Vs. The Ito, Ward-2(2)(1), 429-432, Golden Point, Nr. Bsnl Surat. Office, Falsawadi, Ring Road, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawpj4341H (Assessee) (Respondent) आयकरअपीलसं./Ita No.185/Srt/2021 ("नधा"रणवष" / Assessment Year: (2012-13) Jasodadevi Rajaram Jajoo, Vs. The Ito, Ward-2(2)(2), 429-432, Golden Point, Ring Surat. Road, Falsawadi, Begampura, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqpj7257E (Assessee) (Respondent) Assessee By Ms Richa Tosniwal, Ca & Shri Harishankar Tosniwal, Ca Shri J. K. Chandnani, Sr. Dr Respondent By Date Of Hearing 21/11/2022 Date Of Pronouncement 09/12/2022

condone the delay in filing in some of the present appeals. The argument on behalf of the assessee was that on account of not filing the appeals by the revenue within the period of limitation, their vested right to avail the benefit of the Vivad Se Viswas Scheme was taken away. We have rejected such an argument firstly by holding

JASODADEVI RAJARAM JAJOO,SURAT vs. INCOME TAX OFFICER WD.-2(2)(2), SURAT

In the result, appeal filed by the assessee (in ITA No

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita Nos.183 To 184/Srt/2021 ("नधा"रणवष" / Assessment Years: (2011-12) (Physical Court Hearing) Damodar Jajoo, Vs. The Ito, Ward-2(2)(1), 429-432, Golden Point, Nr. Bsnl Surat. Office, Falsawadi, Ring Road, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawpj4341H (Assessee) (Respondent) आयकरअपीलसं./Ita No.185/Srt/2021 ("नधा"रणवष" / Assessment Year: (2012-13) Jasodadevi Rajaram Jajoo, Vs. The Ito, Ward-2(2)(2), 429-432, Golden Point, Ring Surat. Road, Falsawadi, Begampura, Surat-395002, Gujarat. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqpj7257E (Assessee) (Respondent) Assessee By Ms Richa Tosniwal, Ca & Shri Harishankar Tosniwal, Ca Shri J. K. Chandnani, Sr. Dr Respondent By Date Of Hearing 21/11/2022 Date Of Pronouncement 09/12/2022

condone the delay in filing in some of the present appeals. The argument on behalf of the assessee was that on account of not filing the appeals by the revenue within the period of limitation, their vested right to avail the benefit of the Vivad Se Viswas Scheme was taken away. We have rejected such an argument firstly by holding

RAMBILASH RAJARAM JAJOO,SURAT vs. INCOME TAX OFFICER WARD-2(2)(4), SURAT

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 552/Srt/2024 (Ay 2011-12) Rambilash Rajaram Jajoo (Physical Court Hearing) 429-432, Golden Point, Falsawadi, Ring Road, Surat City, Surat-395 002 [Pan : Aampj 0040 K] अपीलार्थी/Appellant Vs Income Tax Officer, Ward- 2(2)(4), Aaykar Bhawan, Majura Gate, Opp. New Civil Hospital, Surat-395 001 प्रत्यर्थी / Respondent आयकर अपील सं./Ita No. 882/Srt/2024 (Ay 2011-12) Sunita Jajoo 429-432, Golden Point, Near Bsnl Office, Falsawadi, Ring Road, Surat-395 002 [Pan: Aampj 0040 K] बनाम Vs Income Tax Officer, Ward- 2(2)(4), Aaykar Bhawan, Majura Gate, Opp. New Civil Hospital, Surat-395 001 अपीलार्थी/Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से /Assessee By Ms. Richa Toshniwal. Ca राजस्व की ओर से /Revenue By Shri Minal Kamble, Sr. Dr सुनवाई की तारीख/Date Of Hearing 23.01.2025 उद्घोषणा की तारीख/Date Of Pronouncement 10.02.2025 Order Under Section 254(1) Of Income Tax Act Per Pawan Singh: 1. These Two Appeals By Separate Assessee Are Directed Against The Separate Orders Of Addl/Jcit(A)-7, Kolkata/National Faceless Appeal Centre, Delhi [For Short To As "Nfac/Ld.Cit(A)] Dated 21.03.2024 & 21.04.2023 For Same

condone the delay in filing in some of the present appeals. The argument on behalf of the assessee was that on account of not filing the appeals by the revenue within the period of limitation, their vested right to avail the benefit of the Vivad Se Viswas Scheme was taken away. We have rejected such an argument firstly by holding

VAPI GREEN ENVIRO LIMITED,VAPI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, , VALSAD

In the result, various grounds of appeal raised by the assessee are allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Vapi Green Enviro Limited, Pr.C.I.T., Valsad. 135, 1St Floor, Via House, G.I.D.C. 301, 3Rd Floor, Palak Vs. Char Rasta, Vapi, Gujarat, Arcade, Shanti Nagar, India-396195. Tithal Road, Pan: Aaacv 8289 P Valsad-396001. Appellant Respondednt

delay is condoned. Now adverting to the merit of the case. 5. Brief facts of the case are that the assessee is a Private Limited Company, engaged in treatment and disposal of industrial waste in Vapi Gujarat. The assessee filed its return of income for A.Y. 2018-19 on 10/10/2018 declaring income of Rs. 3,47,07,098/- under

SHRI MURLI FATANDAS SAWLANI,SURAT vs. INCOME TAX OFFICER, WARD-1(3)(3), SURAT

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.215/Srt/2022 Assessment Year: (2013-14) (Virtual Hearing) Shri Murli Fatandas Sawlani, Vs. The Ito, Ward – 1(3)(3), C/O. Ketan H. Shah, Advocate, Surat. 9Th Floor, Sopphire Ciomplex, C.G. Road, Navrangpura, Ahmedabad – 380009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adeps9862M (Appellant) (Respondent) Appellant By Shri Ketan Shah, Ar & Shri Aman K. Shah, Ar Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 25/04/2023 17/05/2023 Date Of Pronouncement

section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 30.03.2016. 2. At the outset, Ld. Counsel for the assessee informs the Bench that appeal filed by the assessee for AY.2013-14 is barred by limitation by one thousand eight hundred twenty five (1825) days. The Ld. Counsel submitted the petition for condonation of delay

ALPESH UMESHCHANDRA,SURAT vs. ITO WARD-1(2) (1), SURAT

The appeal of the assessee is allowed

Bench: Dr. Brr Kumar & Ms. Suchitra Kamble

delay is condoned. 5. The Ld. DR relied upon the assessment order and the order passed under Section 263 of the Act. The Ld. DR further

THE DCIT, CIRCLE-1(1),, BARODA vs. GUJARAT CHEMICAL PORT TERMINAL CO.LTD.,, BHARUCH

In the result, Cross Objection appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.1501/Ahd/2014 "नधा"रण वष"/Assessment Year: 2009-10 M/S.Gujarat Chemical Port Terminal V The Commissioner Of Income Tax, Vadodara. Company Ltd., S Po Lakhigam, Via Dahej, . Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2998/Ahd/2014 "नधा"रण वष"/Assessment Year: 2010-11 The Deputy Commissioner Of Income V M/S.Gujarat Chemical Port Tax, Circle-1(1), Baroda. S Terminal Company Ltd., . Po Lakhigam, Via Dahej, Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent Cross Objection No.30/Ahd/2015 (Arising Out Of Ita No.2998/Ahd/2014) "नधा"रण वष"/Assessment Year: 2010-11 M/S.Gujarat Chemical Port Vs. The Deputy Commissioner Of Terminal Company Ltd., Income Tax, Circle-1(1), Po Lakhigam, Via Dahej, Baroda. Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent

263 itself is not maintainable, therefore there is no need to deal with the other issues. 10. In the result net result, appeal is allowed.” 10. And also in CIT vs. Roadmaster Industries of India Ltd., it is held as “A revisional order can be passed only after giving an opportunity of hearing to assessee. 11. After appreciating the facts

M/S. GUJARAT CHEMICAL PORT TERMINAL CO.LTD.,,BHARUCH vs. THE CIT-I, BARODA

In the result, Cross Objection appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.1501/Ahd/2014 "नधा"रण वष"/Assessment Year: 2009-10 M/S.Gujarat Chemical Port Terminal V The Commissioner Of Income Tax, Vadodara. Company Ltd., S Po Lakhigam, Via Dahej, . Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2998/Ahd/2014 "नधा"रण वष"/Assessment Year: 2010-11 The Deputy Commissioner Of Income V M/S.Gujarat Chemical Port Tax, Circle-1(1), Baroda. S Terminal Company Ltd., . Po Lakhigam, Via Dahej, Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent Cross Objection No.30/Ahd/2015 (Arising Out Of Ita No.2998/Ahd/2014) "नधा"रण वष"/Assessment Year: 2010-11 M/S.Gujarat Chemical Port Vs. The Deputy Commissioner Of Terminal Company Ltd., Income Tax, Circle-1(1), Po Lakhigam, Via Dahej, Baroda. Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent

263 itself is not maintainable, therefore there is no need to deal with the other issues. 10. In the result net result, appeal is allowed.” 10. And also in CIT vs. Roadmaster Industries of India Ltd., it is held as “A revisional order can be passed only after giving an opportunity of hearing to assessee. 11. After appreciating the facts

SHRI KAMALUDDIN POPATLAL SURANI,VAPI vs. PCIT, VALSAD

In the result, the appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.666/Srt/2024 Assessment Year: (2018-19) (Physical Hearing) Kamaluddin Popatlal Surani, Vs. The Pcit, A/12, Golden Park, Kabrastan Road, Valsad Vapi - 396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ajyps2442M (Appellant) (Respondent) Appellant By Shri Rajesh Upadhyaya, Ar Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 02/12/2024 Date Of Pronouncement 02/01/2025

section 253(3) of the Act. The assessee has filed an affidavit giving reasons for delay in filing the appeal before the Tribunal. In the affidavit, the assessee stated that revision order of PCIT, Valsad dated 15.03.2024 has been served electronically through Income-tax Portal. Appeal was filed with the Registry, ITAT, Surat on 10.06.2024, which is late

JAYKANT UTTAMCHAND SHAH,VAPI vs. PRINCIPAL COMMISSIONER OF INCOME TAX ,, VALSAD

In the result, this appeal of assessee is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

263 of the Act vide order dated 21/03/2017. The present appeal is filed on 22/09/2022, which is beyond 1956 days of period of limitation. The assessee has filed an application for condonation of delay. The application is not supported by affidavit of assessee. In the application for condonation of delay, the applicant/assessee has contended that the order under Section

NAYNABEN ARUNBHAI JAIN,AHURA NAGAR SOCIETY vs. PCIT SURAT-1, AAYAKAR BHAVAN

In the result, the appeal of the assessee is allowed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.571 & 572/Srt/2024 Assessment Years: (2013-14 & 2014-15) (Hybrid Hearing) Naynaben Arunbhai Jain Principal Commissioner Of बनाम/ 255-257, Ahura Nagar Society Income-Tax, Surat-1, Income Tax Vs. Surat – 395009 Office, 123, 1Stfloor, Aaykar Bhavan, Majura Gate, Surat- 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acnpj 5784 D (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से / Appellant By Shri Rasesh Shah, Ca राज" की ओर से /Respondent By Shri Ravinder Sindhu, Cit-Dr सुनवाई की तारीख/Date Of Hearing 23/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 19/09/2025

section 263 of the Income-tax Act, 1961 (in short, ‘the Act’), all dated 23.02.2024, by the learned Principal Commissioner of Income-tax-1, Surat [in short Ld. PCIT’] for the assessment years (AY) 2013-14 and 2014-15, which in turn arose from the separate assessment orders passed by National-e Assessment Centre, Delhi/Assessing Officer u/s 147 r.w.s

NAYNABEN ARUNBHAI JAIN,AHURA NAGAR SOCIETY vs. PCIT SURAT-1, AAYAKAR BHAVAN

In the result, the appeal of the assessee is allowed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.571 & 572/Srt/2024 Assessment Years: (2013-14 & 2014-15) (Hybrid Hearing) Naynaben Arunbhai Jain Principal Commissioner Of बनाम/ 255-257, Ahura Nagar Society Income-Tax, Surat-1, Income Tax Vs. Surat – 395009 Office, 123, 1Stfloor, Aaykar Bhavan, Majura Gate, Surat- 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acnpj 5784 D (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से / Appellant By Shri Rasesh Shah, Ca राज" की ओर से /Respondent By Shri Ravinder Sindhu, Cit-Dr सुनवाई की तारीख/Date Of Hearing 23/07/2025 उद्घोषणा की तारीख/Date Of Pronouncement 19/09/2025

section 263 of the Income-tax Act, 1961 (in short, ‘the Act’), all dated 23.02.2024, by the learned Principal Commissioner of Income-tax-1, Surat [in short Ld. PCIT’] for the assessment years (AY) 2013-14 and 2014-15, which in turn arose from the separate assessment orders passed by National-e Assessment Centre, Delhi/Assessing Officer u/s 147 r.w.s