BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

67 results for “condonation of delay”+ Section 32(1)(ii)clear

Sorted by relevance

Mumbai455Chennai445Delhi357Kolkata282Hyderabad261Pune184Bangalore168Ahmedabad160Karnataka146Chandigarh124Jaipur119Nagpur102Raipur86Amritsar72Surat67Panaji56Cuttack51Visakhapatnam42Indore41Calcutta39Lucknow31SC30Rajkot24Cochin22Telangana12Guwahati12Jodhpur11Varanasi10Patna10Allahabad8Rajasthan4Agra4Orissa3Himachal Pradesh3Dehradun3Jabalpur2Ranchi1A.K. SIKRI N.V. RAMANA1Andhra Pradesh1A.K. SIKRI ROHINTON FALI NARIMAN1Kerala1DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1

Key Topics

Addition to Income59Section 143(3)49Condonation of Delay30Limitation/Time-bar21Section 14820Section 26319Section 254(1)16Section 14715Section 68

M/S. LAKHANI IMPEX,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4,, SURAT

In the result, all appeals are allowed for statistical purposes with the directions to the Assessing Officer as mentioned hereinabove

ITA 1648/AHD/2016[2003-04]Status: DisposedITAT Surat23 Mar 2018AY 2003-04

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos.1647, 1648 & 1649/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2004-05 M/S.Lakhaniimpex, Vs. Asst. Commissioner Of B-5, Ramnagar Society, Income Tax, Circle-9, Surat. Matawadi, Surat. [Pan: Aabfl 0491K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1652, 1653 & 1651/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2001-02 Shrimohanbhaid.Patel, Vs. The Income Tax Officer, Ward- 5/C & D Allokik Apartment, 9(3), Surat. Sumul Dairy Road, Surat – 395 004. [Pan: Abrpp 4747M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1824/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2005-06 M/S. Shreyaimpex, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4407, Kohinoor Textile Market, Surat. Ring Road, Surat. [Pan : Aapfs 9634K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1629 & 1630/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2002-2003 &2003-04 M/S. Samarth India, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4408, Kohinoor Market, Ring Road, Surat. Surat – 395 002. [Pan: Aapfs 9840D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1642 & 1641/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2002-03 M/S.Shreyansh Corporation, Vs. The Income Tax Officer, Osd-I, 4409, Kohinoor Textile Market, Range-2, Surat. Ring Road, Surat – 395002. [Pan: Aapfs 9806B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant By : Shri Vijay Mehta, C.A & Mrs. Snehapadhiar, C.A ""यथ"क"ओरसे /Respondent By : Shrisrinivast.Bidari, Cit, Dr & Smt. Illaparmar, Sr.Dr सुनवाईक"तार"ख/Date Of Hearing : 16-02-2018 घोषणाक"तार"ख /Date Of Pronouncement : 23-03-2018

For Appellant: Shri Vijay Mehta, C.A &For Respondent: ShriSrinivasT.Bidari, CIT, DR &

Showing 1–20 of 67 · Page 1 of 4

14
Survey u/s 133A13
Reopening of Assessment12
Unexplained Cash Credit10

1. Ordinarily a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after

M/S. SAMARTH INDIA,,SURAT vs. THE INCOME TAX OFFICER, OSD-1, RANGE-2,, SURAT

In the result, all appeals are allowed for statistical purposes with the directions to the Assessing Officer as mentioned hereinabove

ITA 1629/AHD/2016[2002-03]Status: DisposedITAT Surat23 Mar 2018AY 2002-03

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos.1647, 1648 & 1649/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2004-05 M/S.Lakhaniimpex, Vs. Asst. Commissioner Of B-5, Ramnagar Society, Income Tax, Circle-9, Surat. Matawadi, Surat. [Pan: Aabfl 0491K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1652, 1653 & 1651/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2001-02 Shrimohanbhaid.Patel, Vs. The Income Tax Officer, Ward- 5/C & D Allokik Apartment, 9(3), Surat. Sumul Dairy Road, Surat – 395 004. [Pan: Abrpp 4747M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1824/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2005-06 M/S. Shreyaimpex, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4407, Kohinoor Textile Market, Surat. Ring Road, Surat. [Pan : Aapfs 9634K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1629 & 1630/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2002-2003 &2003-04 M/S. Samarth India, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4408, Kohinoor Market, Ring Road, Surat. Surat – 395 002. [Pan: Aapfs 9840D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1642 & 1641/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2002-03 M/S.Shreyansh Corporation, Vs. The Income Tax Officer, Osd-I, 4409, Kohinoor Textile Market, Range-2, Surat. Ring Road, Surat – 395002. [Pan: Aapfs 9806B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant By : Shri Vijay Mehta, C.A & Mrs. Snehapadhiar, C.A ""यथ"क"ओरसे /Respondent By : Shrisrinivast.Bidari, Cit, Dr & Smt. Illaparmar, Sr.Dr सुनवाईक"तार"ख/Date Of Hearing : 16-02-2018 घोषणाक"तार"ख /Date Of Pronouncement : 23-03-2018

For Appellant: Shri Vijay Mehta, C.A &For Respondent: ShriSrinivasT.Bidari, CIT, DR &

1. Ordinarily a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after

SHRI MOHANBHAI D. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-9(3),, SURAT

In the result, all appeals are allowed for statistical purposes with the directions to the Assessing Officer as mentioned hereinabove

ITA 1651/AHD/2016[2001-02]Status: DisposedITAT Surat23 Mar 2018AY 2001-02

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos.1647, 1648 & 1649/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2004-05 M/S.Lakhaniimpex, Vs. Asst. Commissioner Of B-5, Ramnagar Society, Income Tax, Circle-9, Surat. Matawadi, Surat. [Pan: Aabfl 0491K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1652, 1653 & 1651/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2001-02 Shrimohanbhaid.Patel, Vs. The Income Tax Officer, Ward- 5/C & D Allokik Apartment, 9(3), Surat. Sumul Dairy Road, Surat – 395 004. [Pan: Abrpp 4747M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1824/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2005-06 M/S. Shreyaimpex, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4407, Kohinoor Textile Market, Surat. Ring Road, Surat. [Pan : Aapfs 9634K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1629 & 1630/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2002-2003 &2003-04 M/S. Samarth India, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4408, Kohinoor Market, Ring Road, Surat. Surat – 395 002. [Pan: Aapfs 9840D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1642 & 1641/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2002-03 M/S.Shreyansh Corporation, Vs. The Income Tax Officer, Osd-I, 4409, Kohinoor Textile Market, Range-2, Surat. Ring Road, Surat – 395002. [Pan: Aapfs 9806B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant By : Shri Vijay Mehta, C.A & Mrs. Snehapadhiar, C.A ""यथ"क"ओरसे /Respondent By : Shrisrinivast.Bidari, Cit, Dr & Smt. Illaparmar, Sr.Dr सुनवाईक"तार"ख/Date Of Hearing : 16-02-2018 घोषणाक"तार"ख /Date Of Pronouncement : 23-03-2018

For Appellant: Shri Vijay Mehta, C.A &For Respondent: ShriSrinivasT.Bidari, CIT, DR &

1. Ordinarily a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after

SHRI MOHANBHAI D. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-9(3),, SURAT

In the result, all appeals are allowed for statistical purposes with the directions to the Assessing Officer as mentioned hereinabove

ITA 1652/AHD/2016[2003-04]Status: DisposedITAT Surat23 Mar 2018AY 2003-04

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos.1647, 1648 & 1649/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2004-05 M/S.Lakhaniimpex, Vs. Asst. Commissioner Of B-5, Ramnagar Society, Income Tax, Circle-9, Surat. Matawadi, Surat. [Pan: Aabfl 0491K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1652, 1653 & 1651/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2001-02 Shrimohanbhaid.Patel, Vs. The Income Tax Officer, Ward- 5/C & D Allokik Apartment, 9(3), Surat. Sumul Dairy Road, Surat – 395 004. [Pan: Abrpp 4747M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1824/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2005-06 M/S. Shreyaimpex, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4407, Kohinoor Textile Market, Surat. Ring Road, Surat. [Pan : Aapfs 9634K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1629 & 1630/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2002-2003 &2003-04 M/S. Samarth India, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4408, Kohinoor Market, Ring Road, Surat. Surat – 395 002. [Pan: Aapfs 9840D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1642 & 1641/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2002-03 M/S.Shreyansh Corporation, Vs. The Income Tax Officer, Osd-I, 4409, Kohinoor Textile Market, Range-2, Surat. Ring Road, Surat – 395002. [Pan: Aapfs 9806B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant By : Shri Vijay Mehta, C.A & Mrs. Snehapadhiar, C.A ""यथ"क"ओरसे /Respondent By : Shrisrinivast.Bidari, Cit, Dr & Smt. Illaparmar, Sr.Dr सुनवाईक"तार"ख/Date Of Hearing : 16-02-2018 घोषणाक"तार"ख /Date Of Pronouncement : 23-03-2018

For Appellant: Shri Vijay Mehta, C.A &For Respondent: ShriSrinivasT.Bidari, CIT, DR &

1. Ordinarily a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after

SHREYANSH CORPORATION,,SURAT vs. THE INCOME TAX OFFICER, OSD-1, RANGE-2,, SURAT

In the result, all appeals are allowed for statistical purposes with the directions to the Assessing Officer as mentioned hereinabove

ITA 1641/AHD/2016[2002-03]Status: DisposedITAT Surat23 Mar 2018AY 2002-03

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos.1647, 1648 & 1649/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2004-05 M/S.Lakhaniimpex, Vs. Asst. Commissioner Of B-5, Ramnagar Society, Income Tax, Circle-9, Surat. Matawadi, Surat. [Pan: Aabfl 0491K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1652, 1653 & 1651/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2001-02 Shrimohanbhaid.Patel, Vs. The Income Tax Officer, Ward- 5/C & D Allokik Apartment, 9(3), Surat. Sumul Dairy Road, Surat – 395 004. [Pan: Abrpp 4747M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1824/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2005-06 M/S. Shreyaimpex, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4407, Kohinoor Textile Market, Surat. Ring Road, Surat. [Pan : Aapfs 9634K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1629 & 1630/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2002-2003 &2003-04 M/S. Samarth India, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4408, Kohinoor Market, Ring Road, Surat. Surat – 395 002. [Pan: Aapfs 9840D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1642 & 1641/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2002-03 M/S.Shreyansh Corporation, Vs. The Income Tax Officer, Osd-I, 4409, Kohinoor Textile Market, Range-2, Surat. Ring Road, Surat – 395002. [Pan: Aapfs 9806B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant By : Shri Vijay Mehta, C.A & Mrs. Snehapadhiar, C.A ""यथ"क"ओरसे /Respondent By : Shrisrinivast.Bidari, Cit, Dr & Smt. Illaparmar, Sr.Dr सुनवाईक"तार"ख/Date Of Hearing : 16-02-2018 घोषणाक"तार"ख /Date Of Pronouncement : 23-03-2018

For Appellant: Shri Vijay Mehta, C.A &For Respondent: ShriSrinivasT.Bidari, CIT, DR &

1. Ordinarily a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after

M/S. LAKHANI IMPEX,,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4,, SURAT

In the result, all appeals are allowed for statistical purposes with the directions to the Assessing Officer as mentioned hereinabove

ITA 1647/AHD/2016[2003-04]Status: DisposedITAT Surat23 Mar 2018AY 2003-04

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos.1647, 1648 & 1649/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2004-05 M/S.Lakhaniimpex, Vs. Asst. Commissioner Of B-5, Ramnagar Society, Income Tax, Circle-9, Surat. Matawadi, Surat. [Pan: Aabfl 0491K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1652, 1653 & 1651/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2001-02 Shrimohanbhaid.Patel, Vs. The Income Tax Officer, Ward- 5/C & D Allokik Apartment, 9(3), Surat. Sumul Dairy Road, Surat – 395 004. [Pan: Abrpp 4747M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1824/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2005-06 M/S. Shreyaimpex, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4407, Kohinoor Textile Market, Surat. Ring Road, Surat. [Pan : Aapfs 9634K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1629 & 1630/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2002-2003 &2003-04 M/S. Samarth India, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4408, Kohinoor Market, Ring Road, Surat. Surat – 395 002. [Pan: Aapfs 9840D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1642 & 1641/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2002-03 M/S.Shreyansh Corporation, Vs. The Income Tax Officer, Osd-I, 4409, Kohinoor Textile Market, Range-2, Surat. Ring Road, Surat – 395002. [Pan: Aapfs 9806B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant By : Shri Vijay Mehta, C.A & Mrs. Snehapadhiar, C.A ""यथ"क"ओरसे /Respondent By : Shrisrinivast.Bidari, Cit, Dr & Smt. Illaparmar, Sr.Dr सुनवाईक"तार"ख/Date Of Hearing : 16-02-2018 घोषणाक"तार"ख /Date Of Pronouncement : 23-03-2018

For Appellant: Shri Vijay Mehta, C.A &For Respondent: ShriSrinivasT.Bidari, CIT, DR &

1. Ordinarily a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after

M/S. SAMARTH INDIA,,SURAT vs. THE INCOME TAX OFFICER, OSD-1, RANGE-2,, SURAT

In the result, all appeals are allowed for statistical purposes with the directions to the Assessing Officer as mentioned hereinabove

ITA 1630/AHD/2016[2003-04]Status: DisposedITAT Surat23 Mar 2018AY 2003-04

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos.1647, 1648 & 1649/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2004-05 M/S.Lakhaniimpex, Vs. Asst. Commissioner Of B-5, Ramnagar Society, Income Tax, Circle-9, Surat. Matawadi, Surat. [Pan: Aabfl 0491K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1652, 1653 & 1651/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2001-02 Shrimohanbhaid.Patel, Vs. The Income Tax Officer, Ward- 5/C & D Allokik Apartment, 9(3), Surat. Sumul Dairy Road, Surat – 395 004. [Pan: Abrpp 4747M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1824/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2005-06 M/S. Shreyaimpex, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4407, Kohinoor Textile Market, Surat. Ring Road, Surat. [Pan : Aapfs 9634K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1629 & 1630/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2002-2003 &2003-04 M/S. Samarth India, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4408, Kohinoor Market, Ring Road, Surat. Surat – 395 002. [Pan: Aapfs 9840D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1642 & 1641/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2002-03 M/S.Shreyansh Corporation, Vs. The Income Tax Officer, Osd-I, 4409, Kohinoor Textile Market, Range-2, Surat. Ring Road, Surat – 395002. [Pan: Aapfs 9806B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant By : Shri Vijay Mehta, C.A & Mrs. Snehapadhiar, C.A ""यथ"क"ओरसे /Respondent By : Shrisrinivast.Bidari, Cit, Dr & Smt. Illaparmar, Sr.Dr सुनवाईक"तार"ख/Date Of Hearing : 16-02-2018 घोषणाक"तार"ख /Date Of Pronouncement : 23-03-2018

For Appellant: Shri Vijay Mehta, C.A &For Respondent: ShriSrinivasT.Bidari, CIT, DR &

1. Ordinarily a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after

SHREYANSH CORPORATION,,SURAT vs. THE INCOME TAX OFFICER, OSD-1, RANGE-2,, SURAT

In the result, all appeals are allowed for statistical purposes with the directions to the Assessing Officer as mentioned hereinabove

ITA 1642/AHD/2016[2003-04]Status: DisposedITAT Surat23 Mar 2018AY 2003-04

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos.1647, 1648 & 1649/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2004-05 M/S.Lakhaniimpex, Vs. Asst. Commissioner Of B-5, Ramnagar Society, Income Tax, Circle-9, Surat. Matawadi, Surat. [Pan: Aabfl 0491K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1652, 1653 & 1651/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2001-02 Shrimohanbhaid.Patel, Vs. The Income Tax Officer, Ward- 5/C & D Allokik Apartment, 9(3), Surat. Sumul Dairy Road, Surat – 395 004. [Pan: Abrpp 4747M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1824/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2005-06 M/S. Shreyaimpex, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4407, Kohinoor Textile Market, Surat. Ring Road, Surat. [Pan : Aapfs 9634K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1629 & 1630/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2002-2003 &2003-04 M/S. Samarth India, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4408, Kohinoor Market, Ring Road, Surat. Surat – 395 002. [Pan: Aapfs 9840D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1642 & 1641/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2002-03 M/S.Shreyansh Corporation, Vs. The Income Tax Officer, Osd-I, 4409, Kohinoor Textile Market, Range-2, Surat. Ring Road, Surat – 395002. [Pan: Aapfs 9806B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant By : Shri Vijay Mehta, C.A & Mrs. Snehapadhiar, C.A ""यथ"क"ओरसे /Respondent By : Shrisrinivast.Bidari, Cit, Dr & Smt. Illaparmar, Sr.Dr सुनवाईक"तार"ख/Date Of Hearing : 16-02-2018 घोषणाक"तार"ख /Date Of Pronouncement : 23-03-2018

For Appellant: Shri Vijay Mehta, C.A &For Respondent: ShriSrinivasT.Bidari, CIT, DR &

1. Ordinarily a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after

SHRI MOHANBHAI D. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-9(3),, SURAT

In the result, all appeals are allowed for statistical purposes with the directions to the Assessing Officer as mentioned hereinabove

ITA 1653/AHD/2016[2003-04]Status: DisposedITAT Surat22 Mar 2018AY 2003-04

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos.1647, 1648 & 1649/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2004-05 M/S.Lakhaniimpex, Vs. Asst. Commissioner Of B-5, Ramnagar Society, Income Tax, Circle-9, Surat. Matawadi, Surat. [Pan: Aabfl 0491K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1652, 1653 & 1651/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2001-02 Shrimohanbhaid.Patel, Vs. The Income Tax Officer, Ward- 5/C & D Allokik Apartment, 9(3), Surat. Sumul Dairy Road, Surat – 395 004. [Pan: Abrpp 4747M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1824/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2005-06 M/S. Shreyaimpex, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4407, Kohinoor Textile Market, Surat. Ring Road, Surat. [Pan : Aapfs 9634K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1629 & 1630/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2002-2003 &2003-04 M/S. Samarth India, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4408, Kohinoor Market, Ring Road, Surat. Surat – 395 002. [Pan: Aapfs 9840D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1642 & 1641/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2002-03 M/S.Shreyansh Corporation, Vs. The Income Tax Officer, Osd-I, 4409, Kohinoor Textile Market, Range-2, Surat. Ring Road, Surat – 395002. [Pan: Aapfs 9806B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant By : Shri Vijay Mehta, C.A & Mrs. Snehapadhiar, C.A ""यथ"क"ओरसे /Respondent By : Shrisrinivast.Bidari, Cit, Dr & Smt. Illaparmar, Sr.Dr सुनवाईक"तार"ख/Date Of Hearing : 16-02-2018 घोषणाक"तार"ख /Date Of Pronouncement : 23-03-2018

For Appellant: Shri Vijay Mehta, C.A &For Respondent: ShriSrinivasT.Bidari, CIT, DR &

1. Ordinarily a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after

M/S. SHREYA IMPEX,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(2),, SURAT

In the result, all appeals are allowed for statistical purposes with the directions to the Assessing Officer as mentioned hereinabove

ITA 1824/AHD/2016[2005-06]Status: DisposedITAT Surat22 Mar 2018AY 2005-06

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos.1647, 1648 & 1649/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2004-05 M/S.Lakhaniimpex, Vs. Asst. Commissioner Of B-5, Ramnagar Society, Income Tax, Circle-9, Surat. Matawadi, Surat. [Pan: Aabfl 0491K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1652, 1653 & 1651/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2001-02 Shrimohanbhaid.Patel, Vs. The Income Tax Officer, Ward- 5/C & D Allokik Apartment, 9(3), Surat. Sumul Dairy Road, Surat – 395 004. [Pan: Abrpp 4747M] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1824/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2005-06 M/S. Shreyaimpex, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4407, Kohinoor Textile Market, Surat. Ring Road, Surat. [Pan : Aapfs 9634K] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1629 & 1630/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2002-2003 &2003-04 M/S. Samarth India, Vs. The Income Tax Officer, Osd-1, Ragen-2, 4408, Kohinoor Market, Ring Road, Surat. Surat – 395 002. [Pan: Aapfs 9840D] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकरअपीलसं. / Ita Nos.1642 & 1641/Ahd/2016/Srt "नधा"रणवष"/ Assessment Year: 2003-04 & 2002-03 M/S.Shreyansh Corporation, Vs. The Income Tax Officer, Osd-I, 4409, Kohinoor Textile Market, Range-2, Surat. Ring Road, Surat – 395002. [Pan: Aapfs 9806B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/ Appellant By : Shri Vijay Mehta, C.A & Mrs. Snehapadhiar, C.A ""यथ"क"ओरसे /Respondent By : Shrisrinivast.Bidari, Cit, Dr & Smt. Illaparmar, Sr.Dr सुनवाईक"तार"ख/Date Of Hearing : 16-02-2018 घोषणाक"तार"ख /Date Of Pronouncement : 23-03-2018

For Appellant: Shri Vijay Mehta, C.A &For Respondent: ShriSrinivasT.Bidari, CIT, DR &

1. Ordinarily a litigant does not stand to benefit by lodging an appeal late. 2. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. As against this when delay is condoned the highest that can happen is that a cause would be decided on merits after

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

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

ITA 384/SRT/2022[2018-19]Status: DisposedITAT Surat28 Feb 2023AY 2018-19

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 11Section 12ASection 13(10)Section 254(1)Section 80G

ii) of Clause 5.1 having heading "Allowing certain expenditure in case of denial of exemption" whereby situation applicable to the appellant trust is explained that in cases of submission of late audit report, entire receipt is taxed and no deduction of expenditure is allowed by the department. Since the amendment is clarificatory being beneficial to the assessee, the appellant would

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

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

ITA 383/SRT/2022[2017-18]Status: DisposedITAT Surat28 Feb 2023AY 2017-18

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 11Section 12ASection 13(10)Section 254(1)Section 80G

ii) of Clause 5.1 having heading "Allowing certain expenditure in case of denial of exemption" whereby situation applicable to the appellant trust is explained that in cases of submission of late audit report, entire receipt is taxed and no deduction of expenditure is allowed by the department. Since the amendment is clarificatory being beneficial to the assessee, the appellant would

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

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

ITA 385/SRT/2022[2019-20]Status: DisposedITAT Surat28 Feb 2023AY 2019-20

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 11Section 12ASection 13(10)Section 254(1)Section 80G

ii) of Clause 5.1 having heading "Allowing certain expenditure in case of denial of exemption" whereby situation applicable to the appellant trust is explained that in cases of submission of late audit report, entire receipt is taxed and no deduction of expenditure is allowed by the department. Since the amendment is clarificatory being beneficial to the assessee, the appellant would

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

ITA 27/SRT/2023[2016-17]Status: DisposedITAT Surat28 Jun 2023AY 2016-17

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

Section 11Section 12ASection 13(10)Section 254(1)

ii) of Clause 5.1 having heading "Allowing certain expenditure in case of denial of exemption" whereby situation applicable to the appellant trust is explained that in cases of submission of late audit report, entire receipt is taxed and no deduction of expenditure is allowed by the department. Since the amendment is clarificatory, being beneficial to the assessee, the appellant would

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT vs. BETEX INDIA LIMITED, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 174/SRT/2021[2008-9]Status: DisposedITAT Surat23 Dec 2022

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

condone these minor delays in filing appeals and admit these three appeals for hearing on merit. 4. Although, these appeals filed by the Assessee and Revenue, contain multiple grounds of appeals. However, at the time of hearing, we have carefully perused all the grounds raised by the Revenue as well as by the Assessee. We note that most

DCIT, CENTRAL CIRCLE-2, SURAT, SURAT vs. DHANPRIYA PRINTS PVT. LTD.,, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 52/SRT/2022[2015-16]Status: DisposedITAT Surat23 Dec 2022AY 2015-16

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

condone these minor delays in filing appeals and admit these three appeals for hearing on merit. 4. Although, these appeals filed by the Assessee and Revenue, contain multiple grounds of appeals. However, at the time of hearing, we have carefully perused all the grounds raised by the Revenue as well as by the Assessee. We note that most

BETEX INDIA LIMITED,SURAT vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

ITA 171/SRT/2021[2008-09]Status: DisposedITAT Surat23 Dec 2022AY 2008-09

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

For Appellant: Shri Rasesh Shah, CAFor Respondent: Sr. DR
Section 143(3)

condone these minor delays in filing appeals and admit these three appeals for hearing on merit. 4. Although, these appeals filed by the Assessee and Revenue, contain multiple grounds of appeals. However, at the time of hearing, we have carefully perused all the grounds raised by the Revenue as well as by the Assessee. We note that most

ACIT, CENTRAL CIRCLE, VAPI vs. M/S. SHAH VIRCHAND GOVANJI JEWELLERS PVT. LTD, SURAT

In the result, ground No. 2 of appeal raised by revenue is also dismissed

ITA 176/SRT/2020[2012-13]Status: DisposedITAT Surat08 Sept 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

For Respondent: “1. On the facts and circumstances o
Section 254(1)Section 68

delay was not condoned. The ld. AR, thus, submits that the grounds of appeal are covered in favour of assessee and against the Revenue. 5. On the other hand, the ld. CIT-DR and the ld. Sr.DR for the revenue both submits that the principle of res judicata is not application in income tax cases and each assessment order

ACIT, CENTRAL CIRCLE, VAPI vs. M/S. SHAH VIRCHAND GOVANJI JEWELLERS PVT. LTD, SURAT

In the result, ground No. 2 of appeal raised by revenue is also dismissed

ITA 175/SRT/2020[2010-11]Status: DisposedITAT Surat08 Sept 2022AY 2010-11

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

For Respondent: “1. On the facts and circumstances o
Section 254(1)Section 68

delay was not condoned. The ld. AR, thus, submits that the grounds of appeal are covered in favour of assessee and against the Revenue. 5. On the other hand, the ld. CIT-DR and the ld. Sr.DR for the revenue both submits that the principle of res judicata is not application in income tax cases and each assessment order

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

ITA 387/SRT/2023[2018-19]Status: DisposedITAT Surat21 Sept 2023AY 2018-19

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

Section 143(3)Section 2(24)Section 254(1)Section 263

ii) Rs. 1,28,32,068/- being provision for bad and doubtful debts and (iii) Rs. 10,410/- being interest on TDS. 4. The Ld. Commissioner of Income Tax (Exemption) has erred in overlooking the fact that, the Appellant has claimed gross income of Rs.52,71,01,098/- as exempt on applicability of mutuality principles and the Appellant