NAVBHARAT CHARITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD - 1, , BHARUCH

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

Bench: Shri Pawan Singhita No. 383, 384 & 385/Srt/2022 (Assessment Years: 2017-18, 2018-19 & 2019-20) (Hearing In Virtual Court) Navbharat Charitable Trust, I.T.O., 0, Rajpardi, Jhagadia, Ward-1, Vs. Bharuch. Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

section 11(5) are not proved by the assessee. Even no details of the utilization the assessee. In this regard CBDT has issued a circular no. 273 dated 3-6-1980 whereby some of the following conditions are to be fulfilled by the assessee for condonation of delay

NAVBHARAT CHERITABLE TRUST,BHARUCH vs. INCOME TAX OFFICER, WARD-1, BHARUCH

In the result, all these three appeals of the assessee are allowed for statistical purposes

Bench: Shri Pawan Singh(Physical Hearing) Navbharat Charitable Trust, I.T.O., 0, Rajpardi Jhagadia, Bharuch, Ward-1, Vs. Gujarat, Pin-393115 Bharuch. Pan No. Aactn 0979 K Appellant/ Assessee Respondent/ Revenue

273 dated 3-6-1980 whereby some of the following conditions are to be fulfilled by the assessee for condonation of delay. That the failure to give notice to the Income-Tax Officer under section

SHRI PARESH K. SORATHIYA,SURAT vs. THE INCOME TAX OFFICER,WARD-3(2)(3),, SURAT

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.342/Srt/2018 (Ay 2009-10) (Hearing In Physical Court) Shri Paresh Sorathiya Income Tax Officer 195, Ambica Nagar No.2, Aaykar Bhavan, Majura Vs Opp. Arogya Kendra, Gate, Surat-395001 Katargam Road, Surat Pan : Axbps 9579 C अपीलाथ"/Appellant ""यथ" /Respondent

273 ITR 229 Gujarat) 3. On the other hand, Ld. Senior Departmental Representative for the Revenue (Sr. DR) opposed the application for condonation of delay. The Ld. Sr-DR for the Revenue submits that assessee has given general explanation in his application for condoning the delay. The assessee should have exercised his right to file 3 Sh. Paresh Sorathiya appeal

RAJESHBHAI POPATBHAI GABANI,SURAT vs. ITO, WARD-3(2)(3), SURT

In the result, appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

delay of 876 days in filing all the appeals is condoned. 11. Now adverting to the facts of case on merit. Brief facts of the case are that assessee is individual, filed his return of income for the year under consideration that is assessment year (AY) 2009-10, declaring income of Rs.2,57,673/- on 15.10.2009. Subsequently, case of assessee

RAJESHBHAI POPATBHAI GABANI,SURAT vs. ITO, WARD-3(2)(3), SURT

In the result, appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

delay of 876 days in filing all the appeals is condoned. 11. Now adverting to the facts of case on merit. Brief facts of the case are that assessee is individual, filed his return of income for the year under consideration that is assessment year (AY) 2009-10, declaring income of Rs.2,57,673/- on 15.10.2009. Subsequently, case of assessee

RAJESHBHAI POPATBHAI GABANI,SURAT vs. ITO, WARD-3(2)(3), SURT

In the result, appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

delay of 876 days in filing all the appeals is condoned. 11. Now adverting to the facts of case on merit. Brief facts of the case are that assessee is individual, filed his return of income for the year under consideration that is assessment year (AY) 2009-10, declaring income of Rs.2,57,673/- on 15.10.2009. Subsequently, case of assessee

SHRI HARGOVIND ISHWARBHAI PATEL,SURAT vs. DCIT CENTRAL CIRCLE-2, SURAT

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

273 ITR 229) (Guj.).\n4.\nOn the other hand, Ld.Sr.-DR for the revenue did not have any\nobjection, if the delay is condoned.\n5.\nWe have heard both the parties and perused the materials available on\nrecord. We find that the delay in filing the appeal was not deliberate and\nintentional on the part of assessee. Moreover, the assessee

NILAM ASHWINBHAI INAMDAR,KHATODRA vs. ITO, WARD-1(2)(3), SURAT

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

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.78/Srt/2020 ("नधा"रणवष" / Assessment Years: (2014-15) (Virtual Court Hearing) Smt. Nilam Ashwinbhai Inamdar Income Tax Officer, Ward-1(2)(3), 201-202, Keshari Nandan Square, Aaykar Bhavan, Majura Gate, Surat- Vs. B/H. Civil Hospital, Khatodara, 395001 Surat-395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaqpi 4123 G (Appellant) (Respondent) Assessee By: Shri Sapnesh R Sheth, Ca Revenue By: Shri Vinod Kumar, Sr. Dr सुनवाई क" तार"ख/ Date Of Hearing : 27/06/2022 घोषणा क" तार"ख/Date Of Pronouncement : 25/07/2022 आदेश / O R D E R Per Dr. A. L. Saini: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2014-15, Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-2, Surat [In Short ‘Ld. Cit(A)’], In Appeal No. Cas/2/342/2016-17 Dated 04.09.2017, Which In Turn Arises Out Of An Assessment Order Passed By Assessing Officer U/S 144 Of The Income Tax Act, 1961 (Hereinafter Referred To As The ‘Act’) Dated 30.11.2016. 2.At The Very Outset, Learned Counsel For The Assessee, Informs The Bench That Appeal Filed By The Assessee Is Barred By Limitation By 878 Days. The Ld Counsel Stated That Assessee Has Explained The Delay In Her Petition For Condonation Of Delay. The Assessee`S Petition For Condonation Of Delay, Is Reproduced Below:

273 ITR 229. 5. In light of above submissions & judicial pronouncements, it is prayed that delay if any may kindly be condoned & appeal may please be admitted in the interest of natural justice, equity & fair play.” 3.Therefore, ld Counsel pleads that there is no delay in filing the appeal considering the date on which the order was actually received

VIJAYBHAI MALABHAI BHARWAD,SURAT vs. ASST. COMMISSIONER OF INCOME TAX, CIR.,-1(2), SURAT

In the result, ground no.2 raised by the assessee in ITA

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर(खोज-और-ज"ती)अपील सं/It(Ss)A Nos.23 & 24/Srt/2021 (Assessment Years: 2012-13 & 2013-14) (Physical Hearing) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 3, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.118/Srt/2021 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Acit, B-58, Chandramani Apartment, Circle -1(2), Udhana Magdalla Road, Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.121/Srt/2021 (Assessment Year: 2014-15) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 2, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर(खोज-और-ज"ती)अपील सं It(Ss)A Nos.90/Srt/2022 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Dcit, B-58, Chandramani Apartment, Central Circle – 3, Udhana Magdalla Road, Surat. Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent)

sections 153A of the Act while passing order u/s 153C of the Act. Therefore, ld CIT(A) observed that the assessee's case is clearly found covered by the above mentioned binding decisions of the Hon'ble Jurisdictional High Court Gujarat. The assessee's case is further found covered by the following case laws: IT(SS)A Nos.23, 24/SRT/2021, 90/SRT/2022

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR.,2, SURAT vs. VIJAYBHAI MALABHAI BHARWAD, SURAT

In the result, ground no.2 raised by the assessee in ITA

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर(खोज-और-ज"ती)अपील सं/It(Ss)A Nos.23 & 24/Srt/2021 (Assessment Years: 2012-13 & 2013-14) (Physical Hearing) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 3, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.118/Srt/2021 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Acit, B-58, Chandramani Apartment, Circle -1(2), Udhana Magdalla Road, Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर अपील सं./Ita No.121/Srt/2021 (Assessment Year: 2014-15) The Dcit, Vs. Vijaybhai Malabhai Bharwad, Central Circle – 2, B-58, Chandramani Apartment, Surat. Udhana Magdalla Road, Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent) आयकर(खोज-और-ज"ती)अपील सं It(Ss)A Nos.90/Srt/2022 (Assessment Year: 2014-15) Vijaybhai Malabhai Bharwad, Vs. The Dcit, B-58, Chandramani Apartment, Central Circle – 3, Udhana Magdalla Road, Surat. Surat - 395007 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aclpv4173C (Appellant) (Respondent)

sections 153A of the Act while passing order u/s 153C of the Act. Therefore, ld CIT(A) observed that the assessee's case is clearly found covered by the above mentioned binding decisions of the Hon'ble Jurisdictional High Court Gujarat. The assessee's case is further found covered by the following case laws: IT(SS)A Nos.23, 24/SRT/2021, 90/SRT/2022

SHRI RAJESHKUMAR POPATBHAI GABANI,,SURAT vs. THE ITO, WARD-3(2)(5)., SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.1535, 1536 & 1537 /Ahd/2017 "नधा"रण वष"/Assessment Years: 2009-10, 2010-11 & 2011-12 Shri Rajeshkumar Popatbhai V The Income Tax Officer, Gabani, S Ward-3(2)(5), Surat. Bunglaw No.2, Ila Park Society, . Katargam Road, Surat. [Pan: Aazpg 7839 C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri P.M.Jagasheth – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 11.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. These Three Appeals By The Assessee Are Directed Against The Common Order Of Ld.Commissioner Of Income Tax(Appeals)-3, Surat Dated 27.03.2017 For The Assessment Years 2009-10, 2010-11 & 201-12 Respectively.

delay in filing the appeal should be condoned and the appeal should be treated as filed with the allowed time.” 10. On the other hand, the ld.Departmental Representative (DR) relied upon the orders of Revenue Authorities. 11. We have heard both the Counsels and perused the material placed on records, judgments cited by the parties as well as orders passed

SHRI RAJESHKUMAR POPATBHAI GABANI,,SURAT vs. THE ITO, WARD-3(2)(5)., SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.1535, 1536 & 1537 /Ahd/2017 "नधा"रण वष"/Assessment Years: 2009-10, 2010-11 & 2011-12 Shri Rajeshkumar Popatbhai V The Income Tax Officer, Gabani, S Ward-3(2)(5), Surat. Bunglaw No.2, Ila Park Society, . Katargam Road, Surat. [Pan: Aazpg 7839 C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri P.M.Jagasheth – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 11.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. These Three Appeals By The Assessee Are Directed Against The Common Order Of Ld.Commissioner Of Income Tax(Appeals)-3, Surat Dated 27.03.2017 For The Assessment Years 2009-10, 2010-11 & 201-12 Respectively.

delay in filing the appeal should be condoned and the appeal should be treated as filed with the allowed time.” 10. On the other hand, the ld.Departmental Representative (DR) relied upon the orders of Revenue Authorities. 11. We have heard both the Counsels and perused the material placed on records, judgments cited by the parties as well as orders passed

SHRI RAJESHKUMAR POPATBHAI GABANI,,SURAT vs. THE ITO, WARD-3(2)(5)., SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.1535, 1536 & 1537 /Ahd/2017 "नधा"रण वष"/Assessment Years: 2009-10, 2010-11 & 2011-12 Shri Rajeshkumar Popatbhai V The Income Tax Officer, Gabani, S Ward-3(2)(5), Surat. Bunglaw No.2, Ila Park Society, . Katargam Road, Surat. [Pan: Aazpg 7839 C] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri P.M.Jagasheth – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 11.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020 आदेश /O R D E R Per Sandeep Gosain, Jm: 1. These Three Appeals By The Assessee Are Directed Against The Common Order Of Ld.Commissioner Of Income Tax(Appeals)-3, Surat Dated 27.03.2017 For The Assessment Years 2009-10, 2010-11 & 201-12 Respectively.

delay in filing the appeal should be condoned and the appeal should be treated as filed with the allowed time.” 10. On the other hand, the ld.Departmental Representative (DR) relied upon the orders of Revenue Authorities. 11. We have heard both the Counsels and perused the material placed on records, judgments cited by the parties as well as orders passed