SHRI JIVRAJBHAI KALUBHAI MIYANI,SURAT vs. INCOME TAX OFFICER, WARD 3(3)(2), SURAT

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Physical Hearing) Shri Jivrajbhai Kalubhai Miyani, I.T.O., A/31, 32 Ramdevpir Nagar, Ward 3(3)(2), Vs. Varachha Road, Varachha, Surat. Surat-395006. Pan No. Aempm 3134 P Appellant/ Assessee Respondent/ Revenue Shri Laljibhai Kalubhai Miyani, I.T.O., 83, Shirdidham Society, Hira Ward 3(3)(5), Vs. Baug, Varachha Road, Surat. Surat-395006. Pan No. Ablpp 5096 K Appellant/ Assessee Respondent/ Revenue

Section 50C of the Act for the alleged deemed Capital Gain, without appreciating the crucial and relevant evidences furnished to establish the maximum possible fair market value prevailing on the date of transfer of the land in question and hence, not justified. 2. On the facts and in the circumstances of the case as well in law, the learned

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VAPI vs. RADHA MADHAV ECO INDUSTRIAL PARK, VAPI

condone the delay and admit the appeal for hearing.\n7. The Id. AR of the assessee did not press ground No.4 in ITA No. 41/SRT/2024, the same is accordingly dismissed as not pressed.\n8. Brief facts of the case are that the assessee is a partnership firm engaged in the business of real estate development. It belongs to the Laxminarayan

ACIT, CENTRAL CIRCLE, VAPI vs. RADHA MADHAV ECO INDUSTRIAL PARK, VAPI

In the result, appeal of the assessee is partly allowed and appeal of revenue is dismissed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.762/Srt/2023 Assessment Year: (2021-22) (Hybrid Hearing) The Acit, Vs. Radha Madhav Eco-Industrial Park, Central Circle – 1, Village Degam, Opp – Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.41/Srt/2024 Assessment Year: (2021-22) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp – Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita Nos.625/Srt/2024 Assessment Year: (2018-19) The Acit, Vs. Radha Madhav Eco-Industrial Park, Central Circle – 1, Village Degam, Opp – Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.632/Srt/2024 Assessment Year: (2018-19) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp – Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent)

condone the delay and admit the appeal for hearing. 7. The ld. AR of the assessee did not press ground No.4 in ITA No. 41/SRT/2024, the same is accordingly dismissed as not pressed. 8. Brief facts of the case are that the assessee is a partnership firm engaged in the business of real estate development. It belongs to the Laxminarayan

RADHA MADHAV ECO-INDUSTRIAL PARK,VALSAD vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VAPI

In the result, appeal of the assessee is partly allowed and appeal of revenue is dismissed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.762/Srt/2023 Assessment Year: (2021-22) (Hybrid Hearing) The Acit, Vs. Radha Madhav Eco-Industrial Park, Central Circle – 1, Village Degam, Opp – Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.41/Srt/2024 Assessment Year: (2021-22) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp – Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita Nos.625/Srt/2024 Assessment Year: (2018-19) The Acit, Vs. Radha Madhav Eco-Industrial Park, Central Circle – 1, Village Degam, Opp – Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.632/Srt/2024 Assessment Year: (2018-19) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp – Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent)

condone the delay and admit the appeal for hearing. 7. The ld. AR of the assessee did not press ground No.4 in ITA No. 41/SRT/2024, the same is accordingly dismissed as not pressed. 8. Brief facts of the case are that the assessee is a partnership firm engaged in the business of real estate development. It belongs to the Laxminarayan

RADHA MADHAV ECO-INDUSTRIAL PARK,VAPI vs. ACIT, CENTARL CIRCLE-1, VAPI, VAPI

In the result, appeal of the assessee is partly allowed and appeal of revenue is dismissed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.762/Srt/2023 Assessment Year: (2021-22) (Hybrid Hearing) The Acit, Vs. Radha Madhav Eco-Industrial Park, Central Circle – 1, Village Degam, Opp – Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.41/Srt/2024 Assessment Year: (2021-22) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp – Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita Nos.625/Srt/2024 Assessment Year: (2018-19) The Acit, Vs. Radha Madhav Eco-Industrial Park, Central Circle – 1, Village Degam, Opp – Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.632/Srt/2024 Assessment Year: (2018-19) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp – Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent)

condone the delay and admit the appeal for hearing. 7. The ld. AR of the assessee did not press ground No.4 in ITA No. 41/SRT/2024, the same is accordingly dismissed as not pressed. 8. Brief facts of the case are that the assessee is a partnership firm engaged in the business of real estate development. It belongs to the Laxminarayan

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

96. Mr. Roy Chowdhury had pointed out to the findings recorded by the assessing officer in the case of Dinesh Kumar Bansal which is the subject matter of ITAT NO. 31 of 2020 wherein the assessee had invested in Kailash 13 ITA Nos.552 & 882/SRT/2024 (A.Y.11-12) Rambilash R Jajoo & Sunita Jajoo Auto Finance. In his submission, the order of the assessing

SHITAL H. MEHTA L/H OF LATE HASMUKH K. MEHTA,,SURAT vs. THE INCOME TAX OFFICER, WARD-6(2),, SURAT

In the result, this appeal of the assessee stands dismissed before not admitted

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainishri Shital H Mehta, I.T.O., L/H Of Shri Hasmukh K Mehta, Ward-6(2), Vs. 302, Maha Laxmi Building, Surat. Brahman Falia, Katargam, Surat-395004. Pan No. Abjpm 8800 C Appellant/ Assessee Respondent/ Revenue

section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: This appeal by the assessee is directed against the order of ld. Commissioner of Income Tax (Appeals)-1, Surat (in short, the ld. CIT(A) dated 09/03/2015 for the Assessment year 2004-05. The assessee has raised following grounds of appeal: “1. On the facts

RAJESH C DALAL-HUF,SURAT vs. ADDL/JT/DEPUTY/ASST CIT/NATIONAL E- ASSESSMENT CENTER DELHI , DELHI

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Rajesh C. Dalal-Huf, A.C.I.T., P-260, Old Gidc Estate, National E-Assessment Vs. Katargam, Surat-395004. Centre, Delhi. Pan: Aalhr 4363 J Appellant Respondednt

96,404/- under section 270A in order dated 02.03.2022. Aggrieved by the order of penalty under section 270A, the assessee filed appeal before CIT(A). The appeal of the assessee was adjudicate by NFAC vide order dated 17.08.2022 and was dismissed by taking view that application for immunity was filed after 1- 1/2 years of delay and there

SANJAYBHAI DAMJIBHAI GOLAKIYA,SURAT vs. ITO, WARD-3(3)(1), SURAT

In the result, appeal of the appellant is allowed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.951/Srt/2024 Assessment Year: (2013-14) (Hybrid Hearing) Sanjaybhai Damjibhai Golakiya, Vs. The Assessment Unit, D-74, Vithalnagar Society, Hirabaug, Income-Tax Department, Varachha Road, Surat - 395006 Jurisdictional Ao: The Ito, Ward – 3(3)(1), Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Alopg2048R (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 18/03/2025 Date Of Pronouncement 06/05/2025

Section 253(3) of the Act. The assessee has filed an affidavit giving reasons for delay in filing of appeal before the Tribunal. In the affidavit, it has been stated that the appellant filed appeal u/s 253(1) of the Act on 09.09.2024, vide ITA No.951/SRT/2024, against the order dated 15.02.2024, which was uploaded on the Income-tax e-filing

LOKENDRA KUMAR SINGH,SURAT vs. DCIT CC-2(1)(1), SURAT

The appeal of the assessee is dismissed

Bench: Dr. Brr Kumar & Ms. Suchitra Kamble

condoned. 6. The Ld. AR submitted that the CIT(A) erred in confirming the action of the AO CPC in assessing income of the assessee as Rs. 1,38,95,920/- as against the returned income of Rs. 70,96,480/- adding the amount of delayed payment of employees’ contribution but paid before due date under Section

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VAPI vs. RADHA MADHAV ECO INDUSTRIAL PARK, VAPI

condone the delay and admit the\nappeal for hearing.\n7.\nThe Id. AR of the assessee did not press ground No.4 in ITA No.\n41/SRT/2024, the same is accordingly dismissed as not pressed.\n8.\nBrief facts of the case are that the assessee is a partnership firm\nengaged in the business of real estate development. It belongs to the\nLaxminarayan

VIJAY BHANDARI,SURAT vs. ITO, WARD-7, VAPI

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.747/Srt/2024 Assessment Year: (2016-17) (Hybrid Hearing) Shri Vijay Bhandari, Vs. Ito, Mataji Enterprises Shop No. Ug- National Faceless Assessment 17, Bhilad Plaza Shopping Centre Centre, Bhilad, Bhilad - 396105 Delhi "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ajtpb2990E (Appellant) (Respondent)

section 253(3) of the Act. The assessee has filed an affidavit for delay in filing of appeal before the Tribunal. In the affidavit, it has been stated that the appellant is a small cloth merchant residing at Bhilad, Gujarat and sole bread earner of the family. He was unaware of the fact that his KYC documents were forged

KIRITKUMAR MANSUKHBHAI JOSHI,SURAT vs. ITO, WARD 2, BARDOLI

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1087/Srt/2024 Assessment Year: (2017-18) (Physical Hearing) Kiritkumar Mansukhbhai Joshi, Vs. The Ito, B-21, Sanjivani Khand Udhyog Ward – 2, Housing Society, Nr.Sajivani Hospital, Bardoli N.H. No.8, Chalthan, Palsana, Surat - 394305, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Afqpj8443M (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Rajesh M. Upadhyay, Ar Respondent By Shri Mukesh Jain, Sr-Dr Date Of Hearing 13/01/2025 Date Of Pronouncement 05/03/2025

delay in filling the appeal is condoned and we proceed to decide the case on merit. 5. Facts of the case in brief are that assessee filed his return of income on 19.09.2017, declaring total income of Rs.4,39,286/- and agriculture income of Rs.4,96,740/-. The case was selected for limited scrutiny. The AO issued show cause notice

RAVINDRANTH J. MISHRA,VAPI vs. INCOME TAX OFFICER, WARD -7, VAPI

In the result, the appeal of the assessee is partly allowed

delay in filing of assessee’s appeal is condoned. Now adverting the merit of the case. 5. Brief facts of the case that assessee’s case was re-opened for assessment year 2010-11 by recording reasons that as per details in ITS data, the assessee has received contractual receipt of Rs.8,95,080/- from Paras Pumps

VITHALBHAI HARJIBHAI PATEL,SURAT vs. ITO, WARD3(2)(4), SURAT

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

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.138/Srt/2025 Assessment Year: (2016-17) (Hybrid Hearing) Vithalbhai Harjibhai Patel, Vs. The Ito, 101-102, Harihari Society, Katargam Ward – 3(2)(4), Surat - 395004 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abcpp0940K (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Kamlesh Bhatt, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 04/08/2025 Date Of Pronouncement 19/08/2025

Section 253(3) of the Act. The assessee has filed an affidavit giving reasons ITA No.138/SRT/2025/AY.2016-17 Vithalbhai Harjibhai Patel for delay in filing of appeal before the Tribunal. In the affidavit, it has been stated that order of CIT(A) dated 18.06.2024 had been dismissed due to non- compliance of the notices of hearing. One of his clerks created

DY. COMMISSIONER OF INCOME TAX, CC, VAPI, VAPI vs. POONAM DEVELOPERS LLP, DADRA & NAGAR HAVELI (UT)

In the result, these Cross-Objections Nos

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

condone the delay and admit all the cross objections for hearing. 7. Now we shall take these above concise and summarised grounds of appeals of Revenue one by one. Summarised and concise ground No.(i) is reproduced below for ready reference: ITA Nos.284 to 286, 318 to 320/SRT/2022 & CO No.12 to 14/SRT/2022 M/s. M. Poonam Developers LLP & M. Poonam Developers

DY. COMMISSIONER OF INCOME TAX, CC, VAPI, VAPI vs. POONAM DEVELOPERS LLP, DADRA & NAGAR HAVELI (UT)

In the result, these Cross-Objections Nos

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

condone the delay and admit all the cross objections for hearing. 7. Now we shall take these above concise and summarised grounds of appeals of Revenue one by one. Summarised and concise ground No.(i) is reproduced below for ready reference: ITA Nos.284 to 286, 318 to 320/SRT/2022 & CO No.12 to 14/SRT/2022 M/s. M. Poonam Developers LLP & M. Poonam Developers

DY. COMMISSIONER OF INCOME TAX, CC, VAPI vs. M/S. M POONAM DEVELOPERS, VALSAD

In the result, these Cross-Objections Nos

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

condone the delay and admit all the cross objections for hearing. 7. Now we shall take these above concise and summarised grounds of appeals of Revenue one by one. Summarised and concise ground No.(i) is reproduced below for ready reference: ITA Nos.284 to 286, 318 to 320/SRT/2022 & CO No.12 to 14/SRT/2022 M/s. M. Poonam Developers LLP & M. Poonam Developers