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85 results for “condonation of delay”+ Section 271(1)(b)clear

Sorted by relevance

Mumbai224Jaipur147Chennai147Ahmedabad126Delhi112Kolkata93Surat85Pune84Hyderabad78Bangalore73Supreme Court59Indore48Chandigarh41Rajkot37Lucknow34Patna19Nagpur19Visakhapatnam16Cuttack13Panaji13Amritsar12Guwahati10Raipur9Agra6Jabalpur6Jodhpur5Cochin4Ranchi3Allahabad2Varanasi1

Key Topics

Section 271(1)(b)196Section 142(1)110Section 143(3)76Section 271(1)(c)74Penalty74Addition to Income60Section 69A56Section 153A49Section 14438

HANSABEN MAGANBHAI VAGHASIYA,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

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

ITA 395/SRT/2022[2014-15]Status: DisposedITAT Surat10 Feb 2023AY 2014-15

Bench: Shri Pawan Singhita No. 393, 394, 395, 396, 397, 398 & 399/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Physical Court) Hansaben Maganbhai D.C.I.T., Vaghasiya, Central Circle-2, Vs. 174, Shree Gadhpur Surat. Township, Pasodara Gam, Ta- Kamrej, Surat-395206 Pan No. Adypv 3826 A Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

delay due to Covid-19 pandemic due to second wave everywhere and everyone was doing work with proper safety measure. Thus, such non-compliance should not be considered as default for penalizing the assessee. Otherwise the assessee always co-operated during the assessment and finally order under Section 143(3) r.w.s. 153A. 6. The ld. CIT(A) after considering

Showing 1–20 of 85 · Page 1 of 5

Section 25029
Search & Seizure22
Limitation/Time-bar16

HANSABEN MAGANBHAI VAGHASIYA,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

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

ITA 394/SRT/2022[2013-14]Status: DisposedITAT Surat10 Feb 2023AY 2013-14

Bench: Shri Pawan Singhita No. 393, 394, 395, 396, 397, 398 & 399/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Physical Court) Hansaben Maganbhai D.C.I.T., Vaghasiya, Central Circle-2, Vs. 174, Shree Gadhpur Surat. Township, Pasodara Gam, Ta- Kamrej, Surat-395206 Pan No. Adypv 3826 A Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

delay due to Covid-19 pandemic due to second wave everywhere and everyone was doing work with proper safety measure. Thus, such non-compliance should not be considered as default for penalizing the assessee. Otherwise the assessee always co-operated during the assessment and finally order under Section 143(3) r.w.s. 153A. 6. The ld. CIT(A) after considering

HANSABEN MAGANBHAI VAGHASIYA,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

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

ITA 397/SRT/2022[2016-17]Status: DisposedITAT Surat10 Feb 2023AY 2016-17

Bench: Shri Pawan Singhita No. 393, 394, 395, 396, 397, 398 & 399/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Physical Court) Hansaben Maganbhai D.C.I.T., Vaghasiya, Central Circle-2, Vs. 174, Shree Gadhpur Surat. Township, Pasodara Gam, Ta- Kamrej, Surat-395206 Pan No. Adypv 3826 A Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

delay due to Covid-19 pandemic due to second wave everywhere and everyone was doing work with proper safety measure. Thus, such non-compliance should not be considered as default for penalizing the assessee. Otherwise the assessee always co-operated during the assessment and finally order under Section 143(3) r.w.s. 153A. 6. The ld. CIT(A) after considering

HANSABEN MAGANBHAI VAGHASIYA,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

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

ITA 396/SRT/2022[2015-16]Status: DisposedITAT Surat10 Feb 2023AY 2015-16

Bench: Shri Pawan Singhita No. 393, 394, 395, 396, 397, 398 & 399/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Physical Court) Hansaben Maganbhai D.C.I.T., Vaghasiya, Central Circle-2, Vs. 174, Shree Gadhpur Surat. Township, Pasodara Gam, Ta- Kamrej, Surat-395206 Pan No. Adypv 3826 A Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

delay due to Covid-19 pandemic due to second wave everywhere and everyone was doing work with proper safety measure. Thus, such non-compliance should not be considered as default for penalizing the assessee. Otherwise the assessee always co-operated during the assessment and finally order under Section 143(3) r.w.s. 153A. 6. The ld. CIT(A) after considering

HANSABEN MAGANBHAI VAGHASIYA,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

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

ITA 398/SRT/2022[2017-18]Status: DisposedITAT Surat10 Feb 2023AY 2017-18

Bench: Shri Pawan Singhita No. 393, 394, 395, 396, 397, 398 & 399/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Physical Court) Hansaben Maganbhai D.C.I.T., Vaghasiya, Central Circle-2, Vs. 174, Shree Gadhpur Surat. Township, Pasodara Gam, Ta- Kamrej, Surat-395206 Pan No. Adypv 3826 A Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

delay due to Covid-19 pandemic due to second wave everywhere and everyone was doing work with proper safety measure. Thus, such non-compliance should not be considered as default for penalizing the assessee. Otherwise the assessee always co-operated during the assessment and finally order under Section 143(3) r.w.s. 153A. 6. The ld. CIT(A) after considering

HANSABEN MAGANBHAI VAGHASIYA,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

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

ITA 393/SRT/2022[2012-13]Status: DisposedITAT Surat10 Feb 2023AY 2012-13

Bench: Shri Pawan Singhita No. 393, 394, 395, 396, 397, 398 & 399/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Physical Court) Hansaben Maganbhai D.C.I.T., Vaghasiya, Central Circle-2, Vs. 174, Shree Gadhpur Surat. Township, Pasodara Gam, Ta- Kamrej, Surat-395206 Pan No. Adypv 3826 A Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

delay due to Covid-19 pandemic due to second wave everywhere and everyone was doing work with proper safety measure. Thus, such non-compliance should not be considered as default for penalizing the assessee. Otherwise the assessee always co-operated during the assessment and finally order under Section 143(3) r.w.s. 153A. 6. The ld. CIT(A) after considering

HANSABEN MAGANBHAI VAGHASIYA,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

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

ITA 399/SRT/2022[2018-19]Status: DisposedITAT Surat10 Feb 2023AY 2018-19

Bench: Shri Pawan Singhita No. 393, 394, 395, 396, 397, 398 & 399/Srt/2022 (Assessment Years: 2012-13 To 2018-19) (Hearing In Physical Court) Hansaben Maganbhai D.C.I.T., Vaghasiya, Central Circle-2, Vs. 174, Shree Gadhpur Surat. Township, Pasodara Gam, Ta- Kamrej, Surat-395206 Pan No. Adypv 3826 A Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 272A(1)(d)Section 274

delay due to Covid-19 pandemic due to second wave everywhere and everyone was doing work with proper safety measure. Thus, such non-compliance should not be considered as default for penalizing the assessee. Otherwise the assessee always co-operated during the assessment and finally order under Section 143(3) r.w.s. 153A. 6. The ld. CIT(A) after considering

JAYESHKUMAR G. MACWAN,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

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

ITA 392/SRT/2022[2014-15]Status: DisposedITAT Surat31 Jan 2023AY 2014-15

Bench: Shri Pawan Singhita No. 391, 392/Srt/2022 &, 21 To 25/Srt/2023 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) Jayeshkumar G. Macwan, D.C.I.T., D-5/6 Uma Park, Opp. Central Circle-2, Vs. Green Valley Apt., B/H Surat. Gangeshwar Mahadev Temple, C.S. Marg, Adajan, Surat-395009. Pan No. Ahdpm 7194 D Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 274

delay due to Covid-19 pandemic due to second wave everywhere and everyone was doing work with proper safety measure. Thus, such non-compliance should not be considered as default for penalizing the assessee. Otherwise the assessee always cooperated during the assessment and finally order under Section 143(3) r.w.s. 153A. The ld. CIT(A) after considering the submission

JAYESHKUMAR G. MACWAN,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

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

ITA 23/SRT/2023[2017-18]Status: DisposedITAT Surat31 Jan 2023AY 2017-18

Bench: Shri Pawan Singhita No. 391, 392/Srt/2022 &, 21 To 25/Srt/2023 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) Jayeshkumar G. Macwan, D.C.I.T., D-5/6 Uma Park, Opp. Central Circle-2, Vs. Green Valley Apt., B/H Surat. Gangeshwar Mahadev Temple, C.S. Marg, Adajan, Surat-395009. Pan No. Ahdpm 7194 D Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 274

delay due to Covid-19 pandemic due to second wave everywhere and everyone was doing work with proper safety measure. Thus, such non-compliance should not be considered as default for penalizing the assessee. Otherwise the assessee always cooperated during the assessment and finally order under Section 143(3) r.w.s. 153A. The ld. CIT(A) after considering the submission

JAYESHKUMAR G. MACWAN,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

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

ITA 21/SRT/2023[2015-16]Status: DisposedITAT Surat31 Jan 2023AY 2015-16

Bench: Shri Pawan Singhita No. 391, 392/Srt/2022 &, 21 To 25/Srt/2023 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) Jayeshkumar G. Macwan, D.C.I.T., D-5/6 Uma Park, Opp. Central Circle-2, Vs. Green Valley Apt., B/H Surat. Gangeshwar Mahadev Temple, C.S. Marg, Adajan, Surat-395009. Pan No. Ahdpm 7194 D Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 274

delay due to Covid-19 pandemic due to second wave everywhere and everyone was doing work with proper safety measure. Thus, such non-compliance should not be considered as default for penalizing the assessee. Otherwise the assessee always cooperated during the assessment and finally order under Section 143(3) r.w.s. 153A. The ld. CIT(A) after considering the submission

JAYESHKUMAR G. MACWAN,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

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

ITA 22/SRT/2023[2016-17]Status: DisposedITAT Surat31 Jan 2023AY 2016-17

Bench: Shri Pawan Singhita No. 391, 392/Srt/2022 &, 21 To 25/Srt/2023 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) Jayeshkumar G. Macwan, D.C.I.T., D-5/6 Uma Park, Opp. Central Circle-2, Vs. Green Valley Apt., B/H Surat. Gangeshwar Mahadev Temple, C.S. Marg, Adajan, Surat-395009. Pan No. Ahdpm 7194 D Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 274

delay due to Covid-19 pandemic due to second wave everywhere and everyone was doing work with proper safety measure. Thus, such non-compliance should not be considered as default for penalizing the assessee. Otherwise the assessee always cooperated during the assessment and finally order under Section 143(3) r.w.s. 153A. The ld. CIT(A) after considering the submission

JAYESHKUMAR G. MACWAN,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

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

ITA 24/SRT/2023[2018-19]Status: DisposedITAT Surat31 Jan 2023AY 2018-19

Bench: Shri Pawan Singhita No. 391, 392/Srt/2022 &, 21 To 25/Srt/2023 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) Jayeshkumar G. Macwan, D.C.I.T., D-5/6 Uma Park, Opp. Central Circle-2, Vs. Green Valley Apt., B/H Surat. Gangeshwar Mahadev Temple, C.S. Marg, Adajan, Surat-395009. Pan No. Ahdpm 7194 D Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 274

delay due to Covid-19 pandemic due to second wave everywhere and everyone was doing work with proper safety measure. Thus, such non-compliance should not be considered as default for penalizing the assessee. Otherwise the assessee always cooperated during the assessment and finally order under Section 143(3) r.w.s. 153A. The ld. CIT(A) after considering the submission

JAYESHKUMAR G. MACWAN,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

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

ITA 391/SRT/2022[2013-14]Status: DisposedITAT Surat31 Jan 2023AY 2013-14

Bench: Shri Pawan Singhita No. 391, 392/Srt/2022 &, 21 To 25/Srt/2023 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) Jayeshkumar G. Macwan, D.C.I.T., D-5/6 Uma Park, Opp. Central Circle-2, Vs. Green Valley Apt., B/H Surat. Gangeshwar Mahadev Temple, C.S. Marg, Adajan, Surat-395009. Pan No. Ahdpm 7194 D Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 274

delay due to Covid-19 pandemic due to second wave everywhere and everyone was doing work with proper safety measure. Thus, such non-compliance should not be considered as default for penalizing the assessee. Otherwise the assessee always cooperated during the assessment and finally order under Section 143(3) r.w.s. 153A. The ld. CIT(A) after considering the submission

JAYESHKUMAR G. MACWAN,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, SURAT

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

ITA 25/SRT/2023[2019-20]Status: DisposedITAT Surat31 Jan 2023AY 2019-20

Bench: Shri Pawan Singhita No. 391, 392/Srt/2022 &, 21 To 25/Srt/2023 (Assessment Years: 2013-14 To 2019-20) (Hearing In Virtual Court) Jayeshkumar G. Macwan, D.C.I.T., D-5/6 Uma Park, Opp. Central Circle-2, Vs. Green Valley Apt., B/H Surat. Gangeshwar Mahadev Temple, C.S. Marg, Adajan, Surat-395009. Pan No. Ahdpm 7194 D Appellant/ Assessee Respondent/ Revenue

Section 132Section 142(1)Section 143(3)Section 153ASection 254(1)Section 271(1)(b)Section 274

delay due to Covid-19 pandemic due to second wave everywhere and everyone was doing work with proper safety measure. Thus, such non-compliance should not be considered as default for penalizing the assessee. Otherwise the assessee always cooperated during the assessment and finally order under Section 143(3) r.w.s. 153A. The ld. CIT(A) after considering the submission

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 631/SRT/2023[2012-13]Status: HeardITAT Surat21 Nov 2023AY 2012-13

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

delay in filing the submission should not be constructed strictly, more so when the assessee has co-operated and replied and attended all the hearings, before the Assessing Officer. Therefore, Ld. Counsel prayed the Bench that entire penalty may be deleted. 8. On the other hand, Ld. DR for the Revenue submitted that assessee did not make the compliance

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 632/SRT/2023[2013-14]Status: HeardITAT Surat21 Nov 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

delay in filing the submission should not be constructed strictly, more so when the assessee has co-operated and replied and attended all the hearings, before the Assessing Officer. Therefore, Ld. Counsel prayed the Bench that entire penalty may be deleted. 8. On the other hand, Ld. DR for the Revenue submitted that assessee did not make the compliance

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 635/SRT/2023[2016-17]Status: HeardITAT Surat21 Nov 2023AY 2016-17

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

delay in filing the submission should not be constructed strictly, more so when the assessee has co-operated and replied and attended all the hearings, before the Assessing Officer. Therefore, Ld. Counsel prayed the Bench that entire penalty may be deleted. 8. On the other hand, Ld. DR for the Revenue submitted that assessee did not make the compliance

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 636/SRT/2023[2017-18]Status: HeardITAT Surat21 Nov 2023AY 2017-18

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

delay in filing the submission should not be constructed strictly, more so when the assessee has co-operated and replied and attended all the hearings, before the Assessing Officer. Therefore, Ld. Counsel prayed the Bench that entire penalty may be deleted. 8. On the other hand, Ld. DR for the Revenue submitted that assessee did not make the compliance

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 633/SRT/2023[2014-15]Status: HeardITAT Surat21 Nov 2023AY 2014-15

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

delay in filing the submission should not be constructed strictly, more so when the assessee has co-operated and replied and attended all the hearings, before the Assessing Officer. Therefore, Ld. Counsel prayed the Bench that entire penalty may be deleted. 8. On the other hand, Ld. DR for the Revenue submitted that assessee did not make the compliance

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

ITA 634/SRT/2023[2015-16]Status: HeardITAT Surat21 Nov 2023AY 2015-16

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

Section 142Section 142(1)Section 143(3)Section 144Section 271(1)Section 271(1)(b)

delay in filing the submission should not be constructed strictly, more so when the assessee has co-operated and replied and attended all the hearings, before the Assessing Officer. Therefore, Ld. Counsel prayed the Bench that entire penalty may be deleted. 8. On the other hand, Ld. DR for the Revenue submitted that assessee did not make the compliance