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133 results for “condonation of delay”+ Unexplained Cash Creditclear

Sorted by relevance

Chennai488Kolkata462Mumbai420Delhi313Ahmedabad259Bangalore188Hyderabad182Pune152Surat133Jaipur128Indore67Rajkot61Cochin60Chandigarh57Calcutta49Visakhapatnam48Lucknow47Amritsar45Raipur41Panaji40Nagpur40Patna35Agra20Cuttack19Allahabad16Jabalpur10Guwahati9Jodhpur7Dehradun5Varanasi5Ranchi3SC1Telangana1Orissa1Karnataka1

Key Topics

Addition to Income90Section 69A80Section 14865Section 14750Section 6847Condonation of Delay45Section 25044Section 271(1)(c)44Section 144

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

Showing 1–20 of 133 · Page 1 of 7

43
Cash Deposit43
Penalty40
Section 143(3)38
ITA 52/SRT/2022[2015-16]Status: Disposed
ITAT Surat
23 Dec 2022
AY 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 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

cash credits without appreciating that the assessee failed to provide PAN, confirmation and even address of the so called customers from whom advances were claimed to be received. 3. It is therefore, prayed that the order of the Ld. CIT(A), Valsad may be set aside and that of assessing officer may be restored to the above extent

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

cash credits without appreciating that the assessee failed to provide PAN, confirmation and even address of the so called customers from whom advances were claimed to be received. 3. It is therefore, prayed that the order of the Ld. CIT(A), Valsad may be set aside and that of assessing officer may be restored to the above extent

BHAVIN ARUNBHAI PATEL,VALSAD vs. INCOME TAX OFFICER, WARD-1, VAPI

In the result, the appeal is allowed in the terms indicated above

ITA 456/SRT/2023[2011-12]Status: DisposedITAT Surat12 Oct 2023AY 2011-12

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.456/Srt/2023 Assessment Year: (2011-12) (Physical Hearing) Bhavin Arunbhai Patel, Vs. The Ito, Parvassa Road, Mota Waghchhipa, Ward – 1, Kila Pardi, Valsad – 396001, Vapi Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Arypp2459F (Appellant) (Respondent)

Section 144Section 147Section 148Section 250Section 69A

credit entries and Rs 3,68,000/- as unexplained cash deposits u/s. 69A of the Act. 5. It is therefore prayed that the above addition made by the assessing officer may please be deleted. 6. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal

SHANTIBHAI H JOGANI,SURAT vs. ITO, WARD-3(3)(4), SURAT

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

ITA 91/SRT/2020[2014-15]Status: DisposedITAT Surat02 Nov 2022AY 2014-15

Bench: Shri Pawan Singhआ.अ.सं./Ita No.91/Srt/2020 (Ay 2014-15) (Hearing In Physical Court) Shri Shantibhai H Jogani, Income Tax Officer, 4, 2Nd Floor, Old Shakati Vijay Ward-3(3)(4), Surat Vs Society, Varachha Road, Aayakar Bhawan, Surat-395006 Near Majura Gate, Pan : Aglpj 7542 D Surat-395001 अपीलाथ"/Appellant ""यथ" /Respondent

Section 143(3)Section 254(1)Section 68

unexplained cash credit u/s 68 of the Act. 2. It is therefore prayed that above addition made by assessing officer and confirmed by Commissioner of Income-tax (Appeals) may please be deleted.” 2. Perusal of record shows that Ld. CIT(A) passed the impugned order on 01.03.2019, however, the present appeal is filed on 21.05.2020, thus there is substantial delay

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO,WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 193/SRT/2025[2017-18]Status: DisposedITAT Surat19 Aug 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

unexplained. Accordingly, addition ITA Nos.186 to 193/SRT/2024/AYs 2014-15 to 2017-18 aggregating to Rs.200,77,16,609/- [(Cash: 55,000) + (Credits: 2,00,76,61,609)] was made u/s.69A of the Act and order u/s.147 r.w.s.144 of the Act was passed on 30.03.2022. Total income was determined at Rs.200,77,16,610/- and penalty proceedings

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA , SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 189/SRT/2025[2015-16]Status: DisposedITAT Surat19 Aug 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

unexplained. Accordingly, addition ITA Nos.186 to 193/SRT/2024/AYs 2014-15 to 2017-18 aggregating to Rs.200,77,16,609/- [(Cash: 55,000) + (Credits: 2,00,76,61,609)] was made u/s.69A of the Act and order u/s.147 r.w.s.144 of the Act was passed on 30.03.2022. Total income was determined at Rs.200,77,16,610/- and penalty proceedings

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 188/SRT/2025[2015-16]Status: DisposedITAT Surat19 Aug 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

unexplained. Accordingly, addition ITA Nos.186 to 193/SRT/2024/AYs 2014-15 to 2017-18 aggregating to Rs.200,77,16,609/- [(Cash: 55,000) + (Credits: 2,00,76,61,609)] was made u/s.69A of the Act and order u/s.147 r.w.s.144 of the Act was passed on 30.03.2022. Total income was determined at Rs.200,77,16,610/- and penalty proceedings

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, SILVASSA WARD , SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 186/SRT/2025[2014-15]Status: DisposedITAT Surat19 Aug 2025AY 2014-15

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

unexplained. Accordingly, addition ITA Nos.186 to 193/SRT/2024/AYs 2014-15 to 2017-18 aggregating to Rs.200,77,16,609/- [(Cash: 55,000) + (Credits: 2,00,76,61,609)] was made u/s.69A of the Act and order u/s.147 r.w.s.144 of the Act was passed on 30.03.2022. Total income was determined at Rs.200,77,16,610/- and penalty proceedings

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 190/SRT/2025[2016-17]Status: DisposedITAT Surat19 Aug 2025AY 2016-17

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

unexplained. Accordingly, addition ITA Nos.186 to 193/SRT/2024/AYs 2014-15 to 2017-18 aggregating to Rs.200,77,16,609/- [(Cash: 55,000) + (Credits: 2,00,76,61,609)] was made u/s.69A of the Act and order u/s.147 r.w.s.144 of the Act was passed on 30.03.2022. Total income was determined at Rs.200,77,16,610/- and penalty proceedings

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 187/SRT/2025[2014-15]Status: DisposedITAT Surat19 Aug 2025AY 2014-15

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

unexplained. Accordingly, addition ITA Nos.186 to 193/SRT/2024/AYs 2014-15 to 2017-18 aggregating to Rs.200,77,16,609/- [(Cash: 55,000) + (Credits: 2,00,76,61,609)] was made u/s.69A of the Act and order u/s.147 r.w.s.144 of the Act was passed on 30.03.2022. Total income was determined at Rs.200,77,16,610/- and penalty proceedings

VIKAS AGARWAL,SILVASSA vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 191/SRT/2025[2016-17]Status: DisposedITAT Surat19 Aug 2025AY 2016-17

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

unexplained. Accordingly, addition ITA Nos.186 to 193/SRT/2024/AYs 2014-15 to 2017-18 aggregating to Rs.200,77,16,609/- [(Cash: 55,000) + (Credits: 2,00,76,61,609)] was made u/s.69A of the Act and order u/s.147 r.w.s.144 of the Act was passed on 30.03.2022. Total income was determined at Rs.200,77,16,610/- and penalty proceedings

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

ITA 192/SRT/2025[2017-18]Status: DisposedITAT Surat19 Aug 2025AY 2017-18

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Section 250Section 271(1)(c)Section 69A

unexplained. Accordingly, addition ITA Nos.186 to 193/SRT/2024/AYs 2014-15 to 2017-18 aggregating to Rs.200,77,16,609/- [(Cash: 55,000) + (Credits: 2,00,76,61,609)] was made u/s.69A of the Act and order u/s.147 r.w.s.144 of the Act was passed on 30.03.2022. Total income was determined at Rs.200,77,16,610/- and penalty proceedings

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

ITA 118/SRT/2021[2014-15]Status: DisposedITAT Surat27 Dec 2023AY 2014-15

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)

Section 132Section 132(1)Section 143(3)Section 153CSection 68Section 69A

unexplained cash credit. The assessing officer noted that since the matter is already in Appeal for AY.2014-15, and the loan amounts appear for the year under consideration, the necessary additions of Rs.4,36,02,522/- were made by Assessing Officer under section 68 of the Act. 7. On perusal of ground relating to agricultural return of income of the assesse

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

ITA 121/SRT/2021[2014-15]Status: DisposedITAT Surat27 Dec 2023AY 2014-15

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)

Section 132Section 132(1)Section 143(3)Section 153CSection 68Section 69A

unexplained cash credit. The assessing officer noted that since the matter is already in Appeal for AY.2014-15, and the loan amounts appear for the year under consideration, the necessary additions of Rs.4,36,02,522/- were made by Assessing Officer under section 68 of the Act. 7. On perusal of ground relating to agricultural return of income of the assesse

MADHVI AJITKUMAR RANKA ,NA vs. ARIVS.ACIT, NAVSARI CIRCLE, NAVSARI

In the result, the appeal is allowed for statistical purposes

ITA 124/SRT/2025[2016-17]Status: DisposedITAT Surat26 Nov 2025AY 2016-17

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.124/Srt/2025 Assessment Year: (2017-18) (Hybrid Hearing) Madhvi Ajitkumar Ranka, Vs. Acit, 88, Sunder Nagar, Jamalpore, Navsari Circle, Navsari – 396445 Navsari "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahfpr5791K (Appellant) (Respondent) Appellant By Shri Darshit J. Naik, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 01/09/2025 Date Of Pronouncement 26/11/2025

Section 250Section 253(3)Section 271(1)(c)Section 40Section 68

unexplained cash credit u/s. 68 of the Act, 1961, without appreciating the facts that sources of the same stood explained. 6) Without prejudice to Ground No.5, both lower authorities erred in doubly taxing the amount of Rs.10,79,025/- u/s 68 of the Act. 7) Based on the facts and circumstances of the case as well

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

In the result, assessee’s appeal in ITA No

ITA 629/SRT/2023[2011-12]Status: DisposedITAT Surat12 Dec 2023AY 2011-12

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)

Section 139Section 143(3)Section 148Section 69ASection 80C

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

ITA 628/SRT/2023[2010-11]Status: DisposedITAT Surat12 Dec 2023AY 2010-11

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)

Section 139Section 143(3)Section 148Section 69ASection 80C

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