SHREE SAI ALANG HOUSE,SURAT vs. ITO, WARD 2(2)(1), SURAT

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.906/Srt/2024 (Ay 2022-23) (Physical Court Hearing) Shree Sai Alang House Income Tax Officer, Ward-2(2)(1), 13-15, Khodal Chhaya Society, Surat, Aaykar Bhawan, बनाम Surat Kamrej Road, Opp. Majura Gate, Vs Shyamdham Mandir, Surat-395 001 Surat-394 185 [Pan : Abefs 8896 D] अपीलाथ"/Appellant ""थ" /Respondent

270A of the Income Tax Act, 1961. 8. On the facts and in the circumstances of the case as well as the law on the subject, the learned Commissioner of the Income Tax (Appeals) has erred in confirming the action of the Assessing Officer in initiating penalty proceedings u/s 272A(1)(d) of the Income Tax Act, 1961. 2 Shree

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VAPI vs. RADHA MADHAV ECO INDUSTRIAL PARK, VAPI

section 253(3) of the Act. The assessee has filed an\naffidavit giving reasons for delay in filing the appeal before the Tribunal. In\nthe affidavit, the assessee stated that CIT(A) has passed order u/s 250 of the\nAct on 15.09.2023. However, the assessee filed the appeal on 29.06.2024.\nTherefore, there is a delay of 63 days. The assessee

RADHA MADHAV ECO-INDUSTRIAL PARK,VALSAD vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VAPI

In the result, appeal of the assessee is partly allowed and appeal of revenue is dismissed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.762/Srt/2023 Assessment Year: (2021-22) (Hybrid Hearing) The Acit, Vs. Radha Madhav Eco-Industrial Park, Central Circle – 1, Village Degam, Opp – Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.41/Srt/2024 Assessment Year: (2021-22) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp – Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita Nos.625/Srt/2024 Assessment Year: (2018-19) The Acit, Vs. Radha Madhav Eco-Industrial Park, Central Circle – 1, Village Degam, Opp – Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.632/Srt/2024 Assessment Year: (2018-19) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp – Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent)

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 CIT(A) has passed order u/s 250 of the Act on 15.09.2023. However, the assessee filed the appeal on 29.06.2024. Therefore, there is a delay of 63 days. The assessee

RADHA MADHAV ECO-INDUSTRIAL PARK,VAPI vs. ACIT, CENTARL CIRCLE-1, VAPI, VAPI

In the result, appeal of the assessee is partly allowed and appeal of revenue is dismissed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.762/Srt/2023 Assessment Year: (2021-22) (Hybrid Hearing) The Acit, Vs. Radha Madhav Eco-Industrial Park, Central Circle – 1, Village Degam, Opp – Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.41/Srt/2024 Assessment Year: (2021-22) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp – Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita Nos.625/Srt/2024 Assessment Year: (2018-19) The Acit, Vs. Radha Madhav Eco-Industrial Park, Central Circle – 1, Village Degam, Opp – Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.632/Srt/2024 Assessment Year: (2018-19) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp – Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent)

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 CIT(A) has passed order u/s 250 of the Act on 15.09.2023. However, the assessee filed the appeal on 29.06.2024. Therefore, there is a delay of 63 days. The assessee

ACIT, CENTRAL CIRCLE, VAPI vs. RADHA MADHAV ECO INDUSTRIAL PARK, VAPI

In the result, appeal of the assessee is partly allowed and appeal of revenue is dismissed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.762/Srt/2023 Assessment Year: (2021-22) (Hybrid Hearing) The Acit, Vs. Radha Madhav Eco-Industrial Park, Central Circle – 1, Village Degam, Opp – Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.41/Srt/2024 Assessment Year: (2021-22) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp – Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita Nos.625/Srt/2024 Assessment Year: (2018-19) The Acit, Vs. Radha Madhav Eco-Industrial Park, Central Circle – 1, Village Degam, Opp – Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.632/Srt/2024 Assessment Year: (2018-19) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp – Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent)

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 CIT(A) has passed order u/s 250 of the Act on 15.09.2023. However, the assessee filed the appeal on 29.06.2024. Therefore, there is a delay of 63 days. The assessee

NARESHBHAI VIJAYBHAI GAMIT,TAPI vs. INCOME TAX OFFICER, WARD - 1, BARDOLI

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh(Virtual Hearing) Nareshbhai Vijaybhai Gamit, I.T.O., Shop No. 37, Riddhi Siddhi Palace, Ward-1, Vs. Old Bus Stand, Vyara, Bardoli. District- Tapi-394650. Pan No. Bqbpg 4350 D Appellant/ Assessee Respondent/ Revenue

Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee is directed against the order of learned National Faceless Appeal Centre, Delhi (NFAC)/Commissioner of Income Tax (Appeals) (in short, the ld. CIT(A)) dated 26/07/2022 for the Assessment Year (AY) 2017-18. The assessee has raised following grounds of appeal

VASUNDHARA VRIX VANWADI JAL SINCHN VIKAS SAHAKAI MANDLI LTD.,NA vs. ARIVS.THE ASSISTANT COMMISSIONER OF INCOME TAX , NAVSARI CIRCLE, NAVSARI

In the result, the grounds of appeal raised by the assessee are allowed for statistical purposes

Bench: Shri Pawan Singh(Physical Hearing) Vasundhara Vrix Vanwadi A.C.I.T., Jalsinchnvikas Sahakari Mandli Ltd., Navsari Circle, Navsari, Vs. Room No. 302, 3Rd Floor, “Vrindavan Campus” At:Lachhakadi, Post-Gangpur, Tal. Vansada, Dist.- Income Tax Office, Navsari, Gujarat-396050. Charpool, Awabaug, Pan No. Aaajv 0058 M Navsari, Gujarat-396445. Appellant/ Assessee Respondent/ Revenue

270A(9)(a) of the Income Tax Act, 1961. 4. It is therefore prayed that the above addition may please be deleted as learned members of the Tribunal may deem it proper. 5. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 2. Rival contentions

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 submitted that as per Section 275 no order imposing of penalty under Chapter 21 shall be passed in case where the relevant assessment order other order is subject matter of an appeal

BAKER ABDULAZIZ NORAT,PANOLI, BHARUCH, GUJARAT vs. INCOME TAX OFFICE, WARD 1(1), BHARUCH, BHARUCH, GUJARAT

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

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1232/Srt/2024 Assessment Year: (2018-19) (Hybrid Hearing) Baker Abdulaziz Norat, Vs. Ito, 107, Panoli Travels, Station Road, Ward – 1(1), Panoli, Bharuch – 394115 Bharuch "थायीलेखासं./जीआइआरसं./Pan/Gir No: Akepn7411Q (Appellant) (Respondent) Appellant By Ms Vidhi Pandya, Ca Respondent By Shri Abhishek Gautam, Sr. Dr Date Of Hearing 24/09/2025 Date Of Pronouncement 21/11/2025

2. That On the facts and in the circumstances of the case and in law the Assessing Officer erred in imposing penalty of Rs.11,00,122/- based on cash deposits in credits cards issued by banks which cannot be regarded as books of accounts for the purpose of section 68 as held in CIT, Poona v. Bhaichand H. ITA No.1232/SRT/2024/AY

MANISH BHOGILAL SHAH,MUMBAI vs. INCOME TAX OFFICER-3, NAVSARI, NAVSARI

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

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaआयकर अपील सं /Ita No.687/Srt/2025 िनधा"रण वष" /Assessment Year : 2017-18 Manish Bhogilal Shah The Income Tax Officer-3 बनाम/ 6/B, Crown Mansion Navsari – 396 445 V/S. Ground Floor Forjeet Street, Cross Lane, Mumbai – 400 026 "थायी लेखा सं./Pan: Acqps 6699 F (अपीलाथ(/ Appellant) (!) यथ(/ Respondent) Assessee By : Shri Himanshu Gandhi, Ca Revenue By : Shri Ajay Uke, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 08 /12/2025 घोषणा की तारीख /Date Of Pronouncement: 27 /02/2026 आदेश/O R D E R Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As ‘Cit(A)’] Dated 27/12/2024 Passed U/S.250 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) For The Assessment Year (Ay) 2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal: Manish Bhogilal Shah Vs. Ito Asst. Year : 2017-18 2

270A and 272A(1)(d) of the Income Tax Act, 1961. 3. Ground 9. Appellant craves leave to add further grounds OR to amend OR alter the existing grounds of appeal on OR before the date of hearing. 4. Ground 1. On the facts and circumstances of the case and in law, the Ld CIT(A) erred in passing exparty

SIDDHESHWAR SIZER,SURAT vs. ITO, WARD 1(2)(1), SURAT

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

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.599/Srt/2025 Assessment Year: (2018-19) (Hybrid Hearing) Siddeshwar Sizer, Vs. Ito, 203, Maitri Building, Varachha Ward - 1(2)(1), Road, So, Surat - 395006 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aamfs6450Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 10/09/2025 Date Of Pronouncement 28/11/2025

section 253(3) of the Act. The assessee has filed affidavit giving reasons for delay in filing appeal before this Tribunal. In the affidavit, the assessee submitted that the e-mail Id, i.e., ‘aamfs6450q@mbzalavadiaco.com’ was mentioned in Form 35 and the appellant opted ‘no’ for sending notices/communication. In clause 17 of Form 35, the assessee mentioned address ‘203, Maitri Building

MEGHNA ORGANIC,VALSAD vs. ITO, WARD-5, VAPI

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

Delay condoned. This appeal has been filed by the assessee against the order dated 29.07.2024 passed by the Ld. Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (hereinafter referred to as the “Ld. CIT(A)” for short), under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as the “Act” for short) for Assessment Year

SONI AND BROTHERS,SURAT vs. ITO, WARD 2(3)(6), SURAT

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.807 & 808/Srt/2024 Assessment Year: (2020-21) (Physical Hearing) Soni & Brother, Vs. The Ito, H-29, New Sardar Market, Dumbhai Ward – 2(3)(6), Patia, Surat - 395010 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aawfs6792H (Appellant) (Respondent) Appellant By Shri Ashish Bhoola, Ca Respondent By Shri Minal Kamble, Sr. Dr Date Of Hearing 21/01/2025 Date Of Pronouncement 22/01/2025

2 of the assessment order. Due to non- compliance by assessee, AO completed assessment u/s 144 r.w.s. 144B of the Act by determining total income at Rs.7,93,424/- against returned income of Rs.1,83,470/-. Before the CIT(A), the assessee filed the appeal late which was not condoned and appeal was not admitted. The CIT(A) has also

SONI AND BROTHERS,SURAT vs. ITO, WARD 2(3)(6), SURAT

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.807 & 808/Srt/2024 Assessment Year: (2020-21) (Physical Hearing) Soni & Brother, Vs. The Ito, H-29, New Sardar Market, Dumbhai Ward – 2(3)(6), Patia, Surat - 395010 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aawfs6792H (Appellant) (Respondent) Appellant By Shri Ashish Bhoola, Ca Respondent By Shri Minal Kamble, Sr. Dr Date Of Hearing 21/01/2025 Date Of Pronouncement 22/01/2025

2 of the assessment order. Due to non- compliance by assessee, AO completed assessment u/s 144 r.w.s. 144B of the Act by determining total income at Rs.7,93,424/- against returned income of Rs.1,83,470/-. Before the CIT(A), the assessee filed the appeal late which was not condoned and appeal was not admitted. The CIT(A) has also