INCOME TAX OFFICER, WARD -2(3)(8), SURAT vs. SHRI SONU DHARMICHAND BAFNA,, SURAT

In the result the ground No

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

condone the delay in these three appeals and admit these three appeals for hearing on merit. 19. Since, the issue involved in these remaining six cross-appeals are common and identical, therefore these appeals have been clubbed and heard together and a ITA Nos. 48, 62, 65 & 66/SRT/2019 &167 to 170/SRT/2021/AY.2013-14 Sonu Dharmichand Bafna & Others consolidated order is being passed

THE ITO, WARD-2(3)(8),, SURAT vs. SHRI VRAJENDRA JAGJIVANDAS THAKKAR,, SURAT

In the result the ground No

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

condone the delay in these three appeals and admit these three appeals for hearing on merit. 19. Since, the issue involved in these remaining six cross-appeals are common and identical, therefore these appeals have been clubbed and heard together and a ITA Nos. 48, 62, 65 & 66/SRT/2019 &167 to 170/SRT/2021/AY.2013-14 Sonu Dharmichand Bafna & Others consolidated order is being passed

MAYUR ASHESHBHAI JOSHI PROP. SHRUSHTI ENTERPRISE,SURAT vs. INCOME TAX OFFICER, WARD, - 2(3)(8), SURAT

In the result the ground No

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

condone the delay in these three appeals and admit these three appeals for hearing on merit. 19. Since, the issue involved in these remaining six cross-appeals are common and identical, therefore these appeals have been clubbed and heard together and a ITA Nos. 48, 62, 65 & 66/SRT/2019 &167 to 170/SRT/2021/AY.2013-14 Sonu Dharmichand Bafna & Others consolidated order is being passed

ITO, WARD 2(3)(8), SURAT vs. SHRI PARAG NARESHBHAI MEHTA, SURAT

In the result the ground No

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

condone the delay in these three appeals and admit these three appeals for hearing on merit. 19. Since, the issue involved in these remaining six cross-appeals are common and identical, therefore these appeals have been clubbed and heard together and a ITA Nos. 48, 62, 65 & 66/SRT/2019 &167 to 170/SRT/2021/AY.2013-14 Sonu Dharmichand Bafna & Others consolidated order is being passed

PARAG NARESHBHAI MEHTA PROP. OF DEEKSHA TRADING ,SURAT vs. INCOME TAX OFFICER, WARD -2(3)(8), , SURAT

In the result the ground No

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

condone the delay in these three appeals and admit these three appeals for hearing on merit. 19. Since, the issue involved in these remaining six cross-appeals are common and identical, therefore these appeals have been clubbed and heard together and a ITA Nos. 48, 62, 65 & 66/SRT/2019 &167 to 170/SRT/2021/AY.2013-14 Sonu Dharmichand Bafna & Others consolidated order is being passed

SONU DHARMICHAND BAFNA PROP. OF BRIGHT DIAMONDS,SURATY vs. INCOME TAX OFFICER, WD- 2(3)(8), SURAT

In the result the ground No

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

condone the delay in these three appeals and admit these three appeals for hearing on merit. 19. Since, the issue involved in these remaining six cross-appeals are common and identical, therefore these appeals have been clubbed and heard together and a ITA Nos. 48, 62, 65 & 66/SRT/2019 &167 to 170/SRT/2021/AY.2013-14 Sonu Dharmichand Bafna & Others consolidated order is being passed

MANOJKUMAR ISHWARBHAI PATEL,BARDOLI vs. INCOME TAX OFFICER, WARD-1, , BARDOLI

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.710/Srt/2023 (िनधा"रण वष" / Assessment Year: (2015-16) (Hybrid Hearing) Manojkumar Ishwarbhai Patel Income Tax Officer, Ward-1, Bardoli, 2Nd Floor, Income Tax 2/917 Sahil Bungalow, Vs. Office, Bsnl Building, Station Vallabhwadi, Bardoli-394601 Road, Bardoli-394601 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bhlpp 2872 G (अपीलाथ" /Appellant) (""थ"/Respondent)

section 144 of the Income Tax Act, 1961 (in short ‘the Act’), dated 28.03.2023. 2. The grounds of appeal raised by assessee are as follows:- “1. That on facts and circumstances of case as well as law on subject the learned CIT(A) erred in confirming the action of Assessing Office in assessing total income at Rs.56

SHREE SAI ALANG HOUSE,SURAT vs. ITO, WARD 2(2)(1), SURAT

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.906/Srt/2024 (Ay 2022-23) (Physical Court Hearing) Shree Sai Alang House Income Tax Officer, Ward-2(2)(1), 13-15, Khodal Chhaya Society, Surat, Aaykar Bhawan, बनाम Surat Kamrej Road, Opp. Majura Gate, Vs Shyamdham Mandir, Surat-395 001 Surat-394 185 [Pan : Abefs 8896 D] अपीलाथ"/Appellant ""थ" /Respondent

condoned the delay and resultantly appeal was dismissed as “unadmitted” The Ld. AR of the assessee submits that delay in filing appeal before Ld.CIT(A) was not intentional nor deliberate rather the assessee was not aware about the passing assessment order. The delay was not inordinate. The assessee has a good cate on merit and is likely to succeeds

BANK OF INDIA,SURAT vs. ITO (TDS-1), SURAT, SURAT

In the result, assessee’s both appeals are allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

section 201(1) r.w..s 201(1A) of the Income Tax Act, 1961, (hereinafter referred to as “the Act”) dated 30.03.2016, 31.03.2016, 30.03.2017 & 14.03.2017 respectively. 2. Since, the issues involved in all the appeals are common and identical except variance of amount; therefore, these appeals have been heard together and a consolidated order is being passed for the sake

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

section 201(1) r.w..s 201(1A) of the Income Tax Act, 1961, (hereinafter referred to as “the Act”) dated 30.03.2016, 31.03.2016, 30.03.2017 & 14.03.2017 respectively. 2. Since, the issues involved in all the appeals are common and identical except variance of amount; therefore, these appeals have been heard together and a consolidated order is being passed for the sake

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

section 201(1) r.w..s 201(1A) of the Income Tax Act, 1961, (hereinafter referred to as “the Act”) dated 30.03.2016, 31.03.2016, 30.03.2017 & 14.03.2017 respectively. 2. Since, the issues involved in all the appeals are common and identical except variance of amount; therefore, these appeals have been heard together and a consolidated order is being passed for the sake

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

section 201(1) r.w..s 201(1A) of the Income Tax Act, 1961, (hereinafter referred to as “the Act”) dated 30.03.2016, 31.03.2016, 30.03.2017 & 14.03.2017 respectively. 2. Since, the issues involved in all the appeals are common and identical except variance of amount; therefore, these appeals have been heard together and a consolidated order is being passed for the sake

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

73 taxmann.com 185 (2016) • Order dated March 25, 2014 in the case of Lalita Ashwin Jain vs. ITO, Special Civil Application No. 1626 and 1627 of 2014. 24. As observed earlier not only there existed new information with the AO from the credible sources, but also he had applied his mind and recorded the conclusion that assessee entered into penny

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

THE DCIT, CIRCLE-1(1),, BARODA vs. GUJARAT CHEMICAL PORT TERMINAL CO.LTD.,, BHARUCH

In the result, Cross Objection appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.1501/Ahd/2014 "नधा"रण वष"/Assessment Year: 2009-10 M/S.Gujarat Chemical Port Terminal V The Commissioner Of Income Tax, Vadodara. Company Ltd., S Po Lakhigam, Via Dahej, . Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2998/Ahd/2014 "नधा"रण वष"/Assessment Year: 2010-11 The Deputy Commissioner Of Income V M/S.Gujarat Chemical Port Tax, Circle-1(1), Baroda. S Terminal Company Ltd., . Po Lakhigam, Via Dahej, Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent Cross Objection No.30/Ahd/2015 (Arising Out Of Ita No.2998/Ahd/2014) "नधा"रण वष"/Assessment Year: 2010-11 M/S.Gujarat Chemical Port Vs. The Deputy Commissioner Of Terminal Company Ltd., Income Tax, Circle-1(1), Po Lakhigam, Via Dahej, Baroda. Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent

73,41,740/-, accordingly an assessment order u/s.143(3) was passed on 20.12.2012 determining loss at (-)Rs.3,37,75,020/-. Subsequently, the records of the assessee were called-for for an examination and after serving show-cause notice and seeking the reply of the assessee under u/s.263 of the Income Tax Act was passed by the ld.CIT. 4. The assessee

M/S. GUJARAT CHEMICAL PORT TERMINAL CO.LTD.,,BHARUCH vs. THE CIT-I, BARODA

In the result, Cross Objection appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.1501/Ahd/2014 "नधा"रण वष"/Assessment Year: 2009-10 M/S.Gujarat Chemical Port Terminal V The Commissioner Of Income Tax, Vadodara. Company Ltd., S Po Lakhigam, Via Dahej, . Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2998/Ahd/2014 "नधा"रण वष"/Assessment Year: 2010-11 The Deputy Commissioner Of Income V M/S.Gujarat Chemical Port Tax, Circle-1(1), Baroda. S Terminal Company Ltd., . Po Lakhigam, Via Dahej, Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent Cross Objection No.30/Ahd/2015 (Arising Out Of Ita No.2998/Ahd/2014) "नधा"रण वष"/Assessment Year: 2010-11 M/S.Gujarat Chemical Port Vs. The Deputy Commissioner Of Terminal Company Ltd., Income Tax, Circle-1(1), Po Lakhigam, Via Dahej, Baroda. Bharuch – 392 130. [Pan: Aaacg 6861 A] अपीलाथ" / Appellant ""यथ"/Respondent

73,41,740/-, accordingly an assessment order u/s.143(3) was passed on 20.12.2012 determining loss at (-)Rs.3,37,75,020/-. Subsequently, the records of the assessee were called-for for an examination and after serving show-cause notice and seeking the reply of the assessee under u/s.263 of the Income Tax Act was passed by the ld.CIT. 4. The assessee

PRUTHVI MUKESHBHAI DHOLAKIYA,SURAT vs. ITO, WARD 3(3)(5), 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.4/Srt/2022 "नधा"रण वष"/Assessment Year: (2017-18) (Virtual Hearing) Pruthvi Mukeshbhai Dholakiya, Vs. The Ito,Ward-3(3)(5), 1201-1202, M. Riverview Heights, Surat. Pedar Road, Mota Varachha, Surat – 395006. (Assessee) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Arzpd5135H Assessee By Shri Mehul K. Patel, Ar Respondent By Shri Vinod Kumar, Sr. Dr 17/07/2023 Date Of Hearing Date Of Pronouncement 31/07/2023

73) days. The Ld. Counsel for the assessee moved a petition requesting the Bench to condone the delay. The Ld. Counsel for the assessee submitted that at the time when the appeal was filed, the assessee had e-mail address as “pmdholakiya@gmail.com”, however, later, a new e-mail address was created as “rupaligold2015@gmail.com”. The order of learned