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

condonation of delay and appeal matter should be taken up for hearing. 2. The CIT (Appeal)-11, Mumbai has grossly erred both in law and in upholding facts and circumstances of the case by not adjudicating the proceedings on merit and Dipika Aqua Farm vs. ADDL/JCIT(A) Asst. Year –2013-14 - 2– thereby dismiss the appeal. The appellant prays that

SHRI ANURAGRAIJI V. GOSWAMI,,SURAT vs. THE INCOME TAX OFFICER, WARD-5(1),, SURAT

In the result, the appeal of the assessee is treated as allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meenaआ.अ.सं./I.T.A No.1331/Ahd/2015 िनधा"रणवष"/Assessment Year: 2006-07 Anuragraji V. Goswami, Vs. Income Tax Officer, C/O. Yogesh B. Shah, Ward-5(1), Surat. 5/458, Haripura, Kaljug Street, Surat-395003 [Pan: Aajpt 4629 F] अपीलाथ" / Appellant ""थ"/Respondent

delay is condoned. Ground no. 1,2 & 3 relates to sustaining of Rs.3,05,200/- and 5. Rs.1,15,390 being income in the hands of the appellant. Though the gift of Rs.3,05,200/- gift worth of Rs.3,00,000/- is received through cheque from Anuragraji V. Goswami v. ITO, Ward-5(1),Surat/ITA. 1331/AHD/2017/A.Y.2006-07 Page

HITENDRASINH CHANDRASINH BAKROLA,SURAT vs. ITO, WARD 2(3)(2), SURAT

In the result, the appeal of the assessee is allowed

Bench: Dr. Brr Kumar, Hon’Ble & Ms. Suchitra Kambleassessment Year 2017-18

Section 56(2)(vii)(c) is not applicable because the same relates to "other than immovable property and this is not the case of variation in Stamp duty value and purchase consideration as the Sale deed clearly mentions the Purchase consideration as Rs. 1,25,95,950/- and it was never the case of the Assessing Officer that the same

SHRI MANSUKH K. VAGHASIA,,SURAT vs. THE INCOME TAX OFFICER, WARD-8(3),, SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.1070/Ahd/2015 ("नधा"रणवष" / Assessment Years: (2010-11) (Virtual Court Hearing) Mansukh K. Vaghasia, Surat Vs. The Ito, Ward-8(3), C-1-102, Subham Residency, B/H Surat. Natvar Nagar, Nana Varachha, Surat-395008. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acjpv4517A (Assessee) (Respondent) Assessee By: Shri Mehul Shah, Ca Revenue By: Shri Sita Ram Meena, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 25/02/2022 घोषणाक"तार"ख/Date Of Pronouncement : 05/04/2022

2) The delay was caused owing to the fact that the assessee’s counsel received the order of the CIT(A), however mistakenly he forgot to communicate the said fact of receipt of order to assessee as the order remained in the file of the assessee and file was not checked by any partner or staff member of the counsel

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

2. Perusal of record shows that the order impugned in these appeals was passed on 26.07.2017, however, the appeals were filed only on 26.02.2020, thus there is delay of 876 days in filing the appeals. The assessee has filed an application for seeking condonation of delay in filling all three appeals. The application if supported with the affidavit

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

2. Perusal of record shows that the order impugned in these appeals was passed on 26.07.2017, however, the appeals were filed only on 26.02.2020, thus there is delay of 876 days in filing the appeals. The assessee has filed an application for seeking condonation of delay in filling all three appeals. The application if supported with the affidavit

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

2. Perusal of record shows that the order impugned in these appeals was passed on 26.07.2017, however, the appeals were filed only on 26.02.2020, thus there is delay of 876 days in filing the appeals. The assessee has filed an application for seeking condonation of delay in filling all three appeals. The application if supported with the affidavit

DIVYABEN PRAFULCHANDRA PARMAR,SURAT vs. INCOME TAX OFFICER, WARD 1(3)(1), SURAT

In the result, appeal filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.73/Srt/2023 (Assessment Year: 2014-15) (Physical Hearing) Divyaben Prafulchand Parmar, Vs. The Ito, Ward-1(3)(1), 1-2, Harikrishna Niwas, B/H Braham Surat. Kumari Ashram, Bhatar Road, Surat – 395017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acbpp9559Q (Appellant) (Respondent)

condone the delay in filing appeal and admit the appeal for hearing. 9. Succinctly, the factual panorama of the case is that assessee before us is an Individual and filed her return of income on 04.03.2015, declaring total income of Rs.4,22,502/-. The assessee`s case was selected for scrutiny through CASS and notice u/s 143(2

SHRI JAYANTIBHAI PARBHUBHAI PATEL,SURAT vs. INCOME TAX OFFICER, WARD-2(3)(2), SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.376/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Mansukhbhai Naranbhai Vs. The Ito, Ward-2(3)(3), Makhani, Surat. 21, Radheshyam Society, Op. Momai Complex, Mota Varachha, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abepp7596H (Appellant) (Respondent) आयकर अपील सं./Ita No.377/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Jayantibhai Parbhubhai Patel, Vs. The Ito, Ward-2(3)(3), Plot No.10, 11, 12, Patel Surat. Kibutz, Opp. Padaria Mahllo, Adajan, Surat-395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acvpp5038L (Appellant) (Respondent) आयकर अपील सं./Ita No.562/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Kalubhai Manjibhai Kothia, Vs. The Ito, Ward-3(3)(3), 41, Shree Ramnagar Society, Surat. Hirabaug, Varachha Road, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acrpk1424B (Appellant) (Respondent) Assessee By Shri Manish J. Shah, Advocate Respondent By Shri Vinod Kumar, Sr. Dr 22/11/2022 Date Of Hearing Date Of Pronouncement 09/12/2022

section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). 2. Since, the issue involved in all these appeals, are common and identical, therefore these three appeals have been clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity. The facts as well as grounds of appeal

SHRI MANSUKHBHAI NARANBHAI MAKHANI,SURAT vs. INCOME TAX OFFICER, WARD-2(3)(3), SURAT, SRUAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.376/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Mansukhbhai Naranbhai Vs. The Ito, Ward-2(3)(3), Makhani, Surat. 21, Radheshyam Society, Op. Momai Complex, Mota Varachha, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abepp7596H (Appellant) (Respondent) आयकर अपील सं./Ita No.377/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Jayantibhai Parbhubhai Patel, Vs. The Ito, Ward-2(3)(3), Plot No.10, 11, 12, Patel Surat. Kibutz, Opp. Padaria Mahllo, Adajan, Surat-395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acvpp5038L (Appellant) (Respondent) आयकर अपील सं./Ita No.562/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Kalubhai Manjibhai Kothia, Vs. The Ito, Ward-3(3)(3), 41, Shree Ramnagar Society, Surat. Hirabaug, Varachha Road, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acrpk1424B (Appellant) (Respondent) Assessee By Shri Manish J. Shah, Advocate Respondent By Shri Vinod Kumar, Sr. Dr 22/11/2022 Date Of Hearing Date Of Pronouncement 09/12/2022

section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). 2. Since, the issue involved in all these appeals, are common and identical, therefore these three appeals have been clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity. The facts as well as grounds of appeal

KALUBHAI MANJIBHAI KOTHIA,SURAT vs. ITO, WARD-3(3)(3), SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.376/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Mansukhbhai Naranbhai Vs. The Ito, Ward-2(3)(3), Makhani, Surat. 21, Radheshyam Society, Op. Momai Complex, Mota Varachha, Surat-395003. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abepp7596H (Appellant) (Respondent) आयकर अपील सं./Ita No.377/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Jayantibhai Parbhubhai Patel, Vs. The Ito, Ward-2(3)(3), Plot No.10, 11, 12, Patel Surat. Kibutz, Opp. Padaria Mahllo, Adajan, Surat-395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acvpp5038L (Appellant) (Respondent) आयकर अपील सं./Ita No.562/Srt/2019 ("नधा"रणवष" / Assessment Year: (2014-15) (Virtual Court Hearing) Kalubhai Manjibhai Kothia, Vs. The Ito, Ward-3(3)(3), 41, Shree Ramnagar Society, Surat. Hirabaug, Varachha Road, Surat-395006. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Acrpk1424B (Appellant) (Respondent) Assessee By Shri Manish J. Shah, Advocate Respondent By Shri Vinod Kumar, Sr. Dr 22/11/2022 Date Of Hearing Date Of Pronouncement 09/12/2022

section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). 2. Since, the issue involved in all these appeals, are common and identical, therefore these three appeals have been clubbed and heard together and a consolidated order is being passed for the sake of convenience and brevity. The facts as well as grounds of appeal

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 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

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, SURAT vs. M/S. KEJRIWAL INDUSTRIES LTD.,, SURAT

In the result, the appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri O.P.Meena

condone the delay in filing of appeal and allow the appeal to be proceeded with on merit. The Grounds of appeal raised by the Revenue read as under: 5. “[1] On the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the addition of DCIT, Circle-1(1)(2), Surat Vs. Kejriwal

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

FIRST DASTUR MAHERJI RANA TRUST FUND,SURAT vs. THE CIT (EXEMPTION), AHMEDABAD, AHMEDABAD

2) On the facts and in the circumstances of the case as well as law the learned\nCIT (Exemption) has erred both on facts and in law in rejecting the application\nfiled u/s 80G(5)(iii) of the Act by illegal and improper application of the\nprovisions contained under sub-section (5B) to Section 80G of the Income Tax\nAct

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

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