BASANT SEKHANI,SURAT vs. INCOME TAX OFFICER WARD 2(2)(1), SURAT

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

55,42,730/- on account of investment in shares and added under Section 69 of the Act as unexplained investment. Simultaneously, the Assessing Officer initiated penalty under Section 271(1)(c) of the Act. 3. The assessee filed appeal before the ld. CIT(A) on 13/1/2018. Alongwith appeal, the assessee filed application for condonation of delay

MUKHTAR RAMZAN SHAIKH,VAPI vs. INCOME TAX OFFICER, WARD-6, VAPI, VAPI

In the result, assessee’s appeal in ITA No

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita Nos.628 & 629/Srt/2023 Assessment Years: (2010-11 & 2011-12) (Physical Hearing) Mukhtar Ramzan Shaikh Income Tax Officer, 303, Imran Mension, Opp. Vs. Ward-6, Vapi, Income Tax Office, Suman Auto, Godal Nagar, Room No.808, Fortune Saquare- Vapi-396191 Ii, Daman Road, Chala Vapi- 396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Awlps 0991 F (अपीलाथ"/Appellant) (""थ" /Respondent)

condone the delay in both appeals of the assessee. 11. Now coming to assessee’s appeal in ITA No.628/SRT/2023, at the outset, Ld. Counsel for the assessee informs the Bench that assessee does not wish to press Ground No.1(in ITA No.628/SRT/2023), therefore, I dismiss ground No.1 raised by the assessee, as “not pressed”. 12. Now, I take ground

MUKHTAR RAMZAN SHAIKH,VAPI vs. INCOME TAX OFFICER, WARD-6, VAPI, VAPI

In the result, assessee’s appeal in ITA No

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita Nos.628 & 629/Srt/2023 Assessment Years: (2010-11 & 2011-12) (Physical Hearing) Mukhtar Ramzan Shaikh Income Tax Officer, 303, Imran Mension, Opp. Vs. Ward-6, Vapi, Income Tax Office, Suman Auto, Godal Nagar, Room No.808, Fortune Saquare- Vapi-396191 Ii, Daman Road, Chala Vapi- 396191 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Awlps 0991 F (अपीलाथ"/Appellant) (""थ" /Respondent)

condone the delay in both appeals of the assessee. 11. Now coming to assessee’s appeal in ITA No.628/SRT/2023, at the outset, Ld. Counsel for the assessee informs the Bench that assessee does not wish to press Ground No.1(in ITA No.628/SRT/2023), therefore, I dismiss ground No.1 raised by the assessee, as “not pressed”. 12. Now, I take ground

DIPIKA AQUA FARM,OLPAD vs. ADDL JCIT (A)-11, MUMBAI

In the result, the appeal of the assessee is dismissed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

55,164/- instead of net business income claimed by the assessee at Rs. 98,595/-. Hence, CPC made addition by disallowing expense of Rs. 9,56,569/-. 4. In appeal, Ld. CIT(A) observed that there an inordinate delay of 3018 days i.e. more than eight years’ delay in filing of appeal before CIT(A). Before

VIJAY NAGINBHAI PATEL,SURAT vs. INCOME TAX OFFICER, WARD-3(2)(4), SURAT

In the result, this appeal of assessee is dismissed

Bench: Shri Pawan Singh(Virtual Hearing) Vijay Naginbhai Patel, I.T.O., 52, Hari Har Society, Katargam Main Ward 3(2)(4), Vs. Road, Surat-395004. Surat. Pan No. Abrpp 3832 B Appellant/ Assessee Respondent/ Revenue

55,46,936/-, thus, there was a difference of Rs. 11,87,439/- as per value shown and jantri value. 3. The Assessing Officer was of the view that the said difference is to be added under Section 50C of the Income Tax Act, 1961 (in short, the 2 Vijay Naginbhai Patel Vs ITO Act). The Assessing Officer further noted

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

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)

condone the delay and admit the appeal for hearing. 21. The concise and summarized grounds of appeal in Assessee`s appeal, in IT(SS)A No.90/SRT/2022, for AY.2014-15, are reproduced below for ready reference as follows: “(i) Ground nos. 1 and 2: On the facts and circumstances of the case, as well as law, on the subject, the issuance

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)

condone the delay and admit the appeal for hearing. 21. The concise and summarized grounds of appeal in Assessee`s appeal, in IT(SS)A No.90/SRT/2022, for AY.2014-15, are reproduced below for ready reference as follows: “(i) Ground nos. 1 and 2: On the facts and circumstances of the case, as well as law, on the subject, the issuance

OMPRAKASH RAMNIVAS SONI L/H. OF HARISH OMPRAKASH SONI,VAPI vs. ASSISTANT COMMISSIONER OF INCOME TAX, VAPI CIRCLE, VAPI, VAPI

In the result, the appeal of the assessee is partly allowed in the above\nterms

Section 147 based on information about cash deposits of Rs. 60,00,000/-, which was later revised to Rs. 90,00,000/-. The reopening was challenged, and the CIT(A) directed deletion of Rs. 55,00,000/- leaving an addition of Rs. 35,00,000/-.", "held": "The Tribunal condoned the delay

BHAKTIKISHOREDAS DHARMTANYADASJI SWAMI,VAPI vs. INCOME TAX OFFICER, WARD-1, VAPI

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

Bench: Shri Pawan Singh(Physical Hearing) Bhaktikishoredas I.T.O., Dharmtanyadasji Swami, Ward-1, Vs. Shri Swaminarayan Seva Trust, Vapi. Swaminarayan Gurukul, Gurukul Road, Chala, Vapi, Gujarat India-396191. Pan No. Bmgps 5746 G Appellant/ Assessee Respondent/ Revenue

delay of 43 days in filing appeal is condoned. Now adverting to the merit of the case. 6. Brief facts of the case are that the assessee has not filed return of income for A.Y. 2010-11. The case of assessee was reopened on the basis of information that the assessee made time deposit of Rs. 12.55 lacs in bank

HARIVADANBHAI MAGANLAL PATEL,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(7), SURAT

In the result, appeal filed by the assessee is partly allowed

Bench: SHRI PAWAN SINGH (Judicial Member), DR. A. L. SAINI (Accountant Member)

condone the delay of 15 days in the assessee’s appeal and admit the appeal for hearing. 4. Succinct facts qua the issue are that assessee before us is an individual. The four co-owners had sold immovable properties at Rs.3,14,17,500/- in which assessee’s share is shown at Rs.62,83,500/-. On going through the sale

NARPATSINH PRABHATSINH SOLANKI,SURAT vs. ITO, WARD-1, SURAT

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

condone the delay in filling the present appeal\nand decide the appeal on merit.\n6.\nBrief facts of the case that the assessee has not filed his original return of\nincome for the A.Y. 2011-12. As per information available on records, the assessee\nhas made cash deposits of Rs.20,30,000/-during the year. To examine the source

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

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

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

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

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

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

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

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

ITO, WARD 3(3)(2), SURAT vs. JITENDRA AZAYSINGH BABEL, SURAT

In the result, the grounds of appeal raised by the Revenue is partly allowed resultantly, the ground No

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

delay of three days in filing the appeal by the assessee is condoned. Now adverting to the adjudication of the appeal. 6. Brief facts of the present case are that the assessee is the proprietor of M/s Kanchan Corporation and engaged in the business of trading of rough and polished diamonds and commission agent, filed his return of income

JITENDRA AXAYSINGH BABEL,SURAT vs. ITO, WARD 3(3)(2), SURAT

In the result, the grounds of appeal raised by the Revenue is partly allowed resultantly, the ground No

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court)

delay of three days in filing the appeal by the assessee is condoned. Now adverting to the adjudication of the appeal. 6. Brief facts of the present case are that the assessee is the proprietor of M/s Kanchan Corporation and engaged in the business of trading of rough and polished diamonds and commission agent, filed his return of income

VIPUL LALLUBHAI KUKADIYA,SURAT vs. ITO, WARD 2(3)(4), SURAT

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 1051/Srt/2024 (Ay 2016-17) (Physical Court Hearing) Vipul Lallubhai Kukadiya Income Tax Officer, Ward- 126, Gitanagar Society-2, 2(3)(4), Surat, Aayakar Bhavan, बनाम Near Sitaram Chawk, Punagam, Majura Gate, Vs Surat-394 101 Surat-395 001 [Pan : Awppk 7950 P] अपीलाथ"/Appellant ""थ" /Respondent

delay of 5 days in filing appeal before the Tribunal is condoned. Now adverting to the merit of the case. 6. We find that there is no dispute that Assessing Officer passed assessment order under section 144 and made addition of Rs.2.45 crores as unexplained money 5 Vipul L Kukadiya under section 69A of the Act. We find that Assessing