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93 results for “condonation of delay”+ Unexplained Moneyclear

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Key Topics

Section 69A100Addition to Income90Section 14852Section 14445Section 143(3)43Section 14743Section 271(1)(c)40Penalty38Cash Deposit

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

Showing 1–20 of 93 · Page 1 of 5

33
Section 6830
Condonation of Delay30
Section 25029

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

I K CORPORATION,SURAT vs. ITO, WARD 1(3)(2), SURAT

In the result, assessee’s appeal is allowed for statistical purposes

ITA 790/SRT/2024[2009-10]Status: DisposedITAT Surat11 Jul 2025AY 2009-10

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.789 & 790/Srt/2024 Assessment Year: (2009-10) (Hybrid Hearing) I K. Corporation Income Tax Officer, बनाम/ E-407, Krishna Township, Ward -1(3)(2), Surat, Room No.203, Vs. Nr. Govindji Hall, Dabholi 2Nd Floor, Aaykar Bhavan, Anavil Road, Katargam, Surat-395 Business Center, Adajan Road, Surat- 004 395 009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aacfi 2599 E (Appellant) (Respondent)

Section 142(1)Section 147Section 148Section 250Section 253(3)Section 271(1)(c)Section 69Section 69A

condonation of delay.” “2. On the facts and circumstances of the case as well as law on the subject, the NFAC has erred in confirming the action of A.O. in reopening assessment by issuing notice u/s 148 of the I.T Act. 1961.” “3. On the facts and circumstances of the case as well as law on the subject, the NFAC

I K CORPORATION ,SURAT vs. ITO, WARD-1(3)(2), SURAT

In the result, assessee’s appeal is allowed for statistical purposes

ITA 789/SRT/2024[2009-10]Status: DisposedITAT Surat11 Jul 2025AY 2009-10

Bench: Ms Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.789 & 790/Srt/2024 Assessment Year: (2009-10) (Hybrid Hearing) I K. Corporation Income Tax Officer, बनाम/ E-407, Krishna Township, Ward -1(3)(2), Surat, Room No.203, Vs. Nr. Govindji Hall, Dabholi 2Nd Floor, Aaykar Bhavan, Anavil Road, Katargam, Surat-395 Business Center, Adajan Road, Surat- 004 395 009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aacfi 2599 E (Appellant) (Respondent)

Section 142(1)Section 147Section 148Section 250Section 253(3)Section 271(1)(c)Section 69Section 69A

condonation of delay.” “2. On the facts and circumstances of the case as well as law on the subject, the NFAC has erred in confirming the action of A.O. in reopening assessment by issuing notice u/s 148 of the I.T Act. 1961.” “3. On the facts and circumstances of the case as well as law on the subject, the NFAC

SUNILKUMAR ICHHUBHAI PATEL,SURAT vs. ITO, WARD-2(2)(4), SURAT

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

ITA 52/SRT/2025[2017-18]Status: DisposedITAT Surat26 Sept 2025AY 2017-18

Bench: Ms. Suchitrta Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.52/Srt/2025

Section 144Section 250Section 69A

unexplained money u/s.69A of the Income tax Act, 1961. 4. On the facts and in the circumstances of the case as well as the law on the subject, the Ld. CIT(A) has not offered adequate opportunities to hear, hence the case may please be set aside and restored back to the CIT(A) or AO. 5. It is, therefore

RAZAK ABDULKARIM MANSURI,VAPI vs. INCOME TAX OFFICER, WARD-7, VAPI

Appeal is allowed for statistical purpose

ITA 352/SRT/2024[2017-18]Status: DisposedITAT Surat27 Jan 2026AY 2017-18

Bench: Dr. Dinesh Mohan Sinha&Shri Bijayananda Pruseth

For Appellant: Shri P M JAGASETH, CAFor Respondent: Shri AJAY UKE, SR. DR
Section 143(2)Section 271ASection 69A

unexplained money and made an addition in total income. But the assessee's case is meritorious and the assessee should be given one more opportunity to submit a detailed explanation to AO. Ld. AR, therefore, made twin prayers i.e. the delay in filing of appeal be condoned

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

In the result, appeal filed by the assessee is allowed

ITA 73/SRT/2023[2014-15]Status: DisposedITAT Surat27 Jul 2023AY 2014-15

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)

Section 115BSection 143(3)Section 68Section 69

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

CHINUBHAI VAGHJIBHAI SHETH,SURAT vs. ITO, WARD-3(2)(2), SURAT

In the result, the appeal filed by the Revenue is allowed for statistical purposes

ITA 571/SRT/2019[2010-11]Status: DisposedITAT Surat31 May 2022AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./Ita Nos.541 & 572/Srt/2019 (िनधा"रणवष" / Assessment Year: (2011-12) (Physical Court Hearing) Income Tax Officer, Ward -3(2)(2), Chinubhai Vaghjibhai Sheth Room No. 416, Aayakar Bhavan, 16, Choksi Apartment, Shop Opp. Majura Gate, Surat-395001 Jain Temple, Katargam, Surat- 395004 Vs. Chinubhai Vaghjibhai Sheth Income Tax Officer, Ward- 16, Chokshi Apartment, Opp. Jain 3(2)(2), Aaykar Bhavan, Room Temple, Katargam, Surat-395004 4Th No. 416, Floor, Aaykar Bhawan, Majura Gate, Surat- 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bpcps 0828 C (Appellant ) (Respondent)

For Appellant: Shri Anil K. Shah, AdvocateFor Respondent: Shri H.P. Meena– CIT.DR &
Section 143(3)Section 68

condone the delay.” 6. First, we shall take assessee`s appeal in ITA No.572/SRT/2019, for assessment year 2011-12. Brief facts qua the issue are that assessee is an individual and filed his return of income for the year under consideration on 17.11.2017, declaring total income at Rs. 2,12,000/-. Later on, an information received by Assessing Officer that

ITO, WARD 3(2)(2), SURAT vs. CHINUBHAI VAGHJIBHAI SHETH, SURAT

In the result, the appeal filed by the Revenue is allowed for statistical purposes

ITA 541/SRT/2019[2011-12]Status: DisposedITAT Surat31 May 2022AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./Ita Nos.541 & 572/Srt/2019 (िनधा"रणवष" / Assessment Year: (2011-12) (Physical Court Hearing) Income Tax Officer, Ward -3(2)(2), Chinubhai Vaghjibhai Sheth Room No. 416, Aayakar Bhavan, 16, Choksi Apartment, Shop Opp. Majura Gate, Surat-395001 Jain Temple, Katargam, Surat- 395004 Vs. Chinubhai Vaghjibhai Sheth Income Tax Officer, Ward- 16, Chokshi Apartment, Opp. Jain 3(2)(2), Aaykar Bhavan, Room Temple, Katargam, Surat-395004 4Th No. 416, Floor, Aaykar Bhawan, Majura Gate, Surat- 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bpcps 0828 C (Appellant ) (Respondent)

For Appellant: Shri Anil K. Shah, AdvocateFor Respondent: Shri H.P. Meena– CIT.DR &
Section 143(3)Section 68

condone the delay.” 6. First, we shall take assessee`s appeal in ITA No.572/SRT/2019, for assessment year 2011-12. Brief facts qua the issue are that assessee is an individual and filed his return of income for the year under consideration on 17.11.2017, declaring total income at Rs. 2,12,000/-. Later on, an information received by Assessing Officer that

CHINUBHAI VAGHJIBHAI SHETH,SURAT vs. ITO, WARD-3(2)(2), SURAT

In the result, the appeal filed by the Revenue is allowed for statistical purposes

ITA 572/SRT/2019[2011-12]Status: DisposedITAT Surat31 May 2022AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A.L. Saini, Am आयकरअपीलसं./Ita Nos.541 & 572/Srt/2019 (िनधा"रणवष" / Assessment Year: (2011-12) (Physical Court Hearing) Income Tax Officer, Ward -3(2)(2), Chinubhai Vaghjibhai Sheth Room No. 416, Aayakar Bhavan, 16, Choksi Apartment, Shop Opp. Majura Gate, Surat-395001 Jain Temple, Katargam, Surat- 395004 Vs. Chinubhai Vaghjibhai Sheth Income Tax Officer, Ward- 16, Chokshi Apartment, Opp. Jain 3(2)(2), Aaykar Bhavan, Room Temple, Katargam, Surat-395004 4Th No. 416, Floor, Aaykar Bhawan, Majura Gate, Surat- 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bpcps 0828 C (Appellant ) (Respondent)

For Appellant: Shri Anil K. Shah, AdvocateFor Respondent: Shri H.P. Meena– CIT.DR &
Section 143(3)Section 68

condone the delay.” 6. First, we shall take assessee`s appeal in ITA No.572/SRT/2019, for assessment year 2011-12. Brief facts qua the issue are that assessee is an individual and filed his return of income for the year under consideration on 17.11.2017, declaring total income at Rs. 2,12,000/-. Later on, an information received by Assessing Officer that

SHAILESH DEVRAJBHAI PADMANI,SURAT vs. ITO, WARD 3(2)(1), SURAT

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

ITA 551/SRT/2025[2012-13]Status: DisposedITAT Surat21 Nov 2025AY 2012-13

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.551/Srt/2025 Assessment Year: 2012-13 (Physical Hearing) Shailesh Devrajbhai Padmani Income Tax Officer, Ward-3(2)(5), बनाम/ A/503, Swarg Residency, Surat, Room No. 608, 6Nd Floor, Vs. Laxmikant Ashram Road, Nr. Aaykar Bhavan, Majura Gate, Hathiwala Mandir, Surat-395 Surat-395 001 004 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aoupp 6320 E (अपीलाथ"/Appellant) (""थ" /Respondent)

Section 142(1)Section 144Section 148Section 250Section 44ASection 69A

unexplained money. 5. It is therefore prayed that above addition made by Assessing Officer and confirmed by Commissioner of Income-tax (Appeals), NFAC 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 appeal.” 3. In the instant case, appeal filed by the assessee

PARESHBHAI KHODABHAI GODHANI,SURAT vs. NFAC, AAYAKAR BHAVAN, SURAT

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

ITA 153/SRT/2024[2017-18]Status: DisposedITAT Surat21 Jan 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Bijayananda Pruseth(Physical Hearing) Pareshbhai Khodabhai Godhani, I.T.O., 121, 122, Ishwarkrupa Society, B/H. Ward 2(3)(3), Vs. Laxman Nagar Society, Laxman Nagar, Aayakar Bhavan, Punagam Road, Punagam, Surat. Surat-394210 (Gujarat) Pan No. Anepg 8437 G Appellant/ Assessee Respondent/ Revenue

Section 115BSection 144Section 254(1)Section 69A

unexplained money u/s 69A. 3. On the facts and circumstances of the case as well as law on the subject, the ld. ld. CIT(A) has erred in confirming the action of Assessing Officer by taxing the addition by taking the rate @ 77.25% by attracting S. 115BBE instead of normal tax rate. 4. Even otherwise the amendment in the provision

LABHUBEN MANUBHAI MANGUKIYA,SURAT vs. INCOME TAX OFFICER WARD 3(3)(5), SURAT

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

ITA 773/SRT/2024[2017-18]Status: DisposedITAT Surat24 Apr 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.773/Srt/2024 Assessment Year: (2017-18) (Physical Hearing) Labhuben Manubhai Mangukiya. Vs. The Ito, 24, Ramkrishna Society, L.H. Road, Ward-3(3)(5), Surat - 395006 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aczpm1695G (Appellant) (Respondent)

Section 115BSection 143(2)Section 250Section 253(3)Section 68

condone the delay subject to payment of cost of Rs.10,000/- (Rupees ten thousand only) by the assessee to the credit of ‘District Legal Services Authority, Surat’ within two weeks from the receipt of this order. 6. The facts of the case in brief are that the assessee filed return of income on 22.02.2018 for AY.2017-18, declaring total income

PRAVINBHAI VALLABHBHAI KAKADIYA-HUF,SURAT vs. ITO, WARD 2(3)(3), SURAT

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

ITA 907/SRT/2024[2017-18]Status: DisposedITAT Surat10 Jan 2025AY 2017-18

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.907/Srt/2024 Assessment Year: (2017-18) (Physical Hearing) Pravinbhai Vallabhbhai Kakadiya – Huf, Vs. The Ito, M-43, Ratnaprabha Co-Op. Housing Ward – 2(3)(3), Society, Bharthana, Vesu, Surat - 395007 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aanhp0960R (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Minal Kamble, Sr. Dr Date Of Hearing 17/12/2024 Date Of Pronouncement 10/01/2025

Section 144Section 234ASection 250Section 253(3)Section 271Section 69A

unexplained, money u/s.69A of the Income Tax Act, 1961. 2. On the facts and in the circumstances of the case as well as the law on the subject, the learned Commissioner of the Income Tax (Appeals) has erred in confirming the action of the Assessing Officer in initiating penalty proceedings u/s.271 AAC of the LT. Act, 1961. ITA No.907/SRT/2024/AY.2017-18 Pravinbhai

SANDEEP ISHWARLAL PATEL,SURAT vs. INCOME TAX OFFICER, WARD 3(3)(4), SURAT

In the result, appeal of the assessee is allowed

ITA 28/SRT/2021[2013-14]Status: DisposedITAT Surat25 May 2022AY 2013-14

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.28/Srt/2021 (िनधा"रणवष" / Assessment Year: (2013-14) (Virtual Court Hearing) Shri Sandeep Ishwarlal Patel Income Tax Officer, Ward-3(3)(4), No.3 Ugamnagar Society, Aaykar Bhavan, Majura Gate, Vs. Hirakal Ni Wadi, L.H. Road, Surat-395002 Surat-395006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adlpp 8509 M (Assessee ) (Respondent)

For Appellant: Shri Sapnesh R Sheth, C.AFor Respondent: Ms. Anupama Singla, Sr-DR
Section 143(3)Section 68

condone the delay and admit the appeal for hearing. 8. Brief facts qua the issue are that assessee is an individual and filed his return of income on 19.03.2014, declaring total income at Rs.2,29,850./-. Thereafter, assessee`s case was selected for scrutiny and assessing officer framed ITA No.28/SRT/2021 A.Y.13-14 Sh. Sandeep I. Patel assessment order under section

USMAN VALI PATEL,BHARUCH GUJARAT vs. WARD 1(2), INCOME TAX OFFICER, BHARUCH

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

ITA 183/SRT/2025[2011-12]Status: DisposedITAT Surat03 Nov 2025AY 2011-12

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.183/Srt/2025 Assessment Year: (2011-12) (Hybrid Hearing) Usman Vali Patel, Vs. Ito, A-14 Assd Park, Near Khwaja Ward – 1(2), Township, Bharuch - 392001 Bharuch "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aykpp8165B (Appellant) (Respondent) Appellant By Shri Krutarth Desai, Ar Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 11/09/2025 Date Of Pronouncement 03/11/2025

Section 143(2)Section 143(3)Section 147Section 148Section 250Section 253(3)Section 69A

condone the delay and admit the appeal for hearing. 6. Brief facts of the case are that the assessee had not filed his return of income for AY 2011-12. The Assessing Officer (in short, ‘AO’) observed that the assessee deposited cash of Rs.15,33,000/- in his bank account maintained with Bank of Baroda. The case was reopened

PRAFULBHAI JAGUBHAI PATEL,SURAT vs. ITO, WARD-1, BARDOLI

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

ITA 1294/SRT/2024[2013-14]Status: DisposedITAT Surat20 May 2025AY 2013-14

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1294/Srt/2024 Assessment Year: (2013-14) (Hybrid Hearing) Prafulbhai Jagubhai Patel, Vs. Ito, 2/7, Dastan, Palsana, Surat – Ward - 1, 394 310 Bardoli "थायीलेखासं./जीआइआरसं./Pan/Gir No: Bvopp8701K (Appellant) (Respondent) Appellant By Shri Shrijignesh Parikh, Ar With Shri Marufkhan Pathan, Ar Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 12/03/2025 Date Of Pronouncement 20/05/2025

Section 144Section 147Section 148Section 148ASection 250Section 69A

unexplained money u/s 69A of the Act. The AO passed the assessment order u/s 147 r.w.s. 144 of the Act by making addition of Rs.83,42,688/- u/s 69A of the Act and the same added to the total income of the assessee. The total income was determined at Rs.83,42,688/- against returned income of Rs. Nil. 4. Aggrieved

KISHOR RAMESHBHAI MEHTA,SURAT vs. ITO, WARD-1(5), BHARUCH

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

ITA 60/SRT/2025[2013-14]Status: DisposedITAT Surat10 Nov 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.60/Srt/2025 Assessment Year: 2013-14 (Hybrid Hearing) Kishor Rameshbhai Mehta Vs. Ito, Prop. Of Aditya Infrastructure, Ward - 1(5), 139, Maher Nagar, Opp. Baps Bharuch Hospital, Adajan Gam Circle, Surat - 395 009 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adepm 4458 R (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 12/08/2025 Date Of Pronouncement 10/11/2025

Section 194ASection 194CSection 2(24)Section 250Section 253(3)Section 36(1)(iii)Section 40Section 68Section 69A

unexplained money u/s 69A of the Income-tax Act, 1961 4. On the facts and in circumstances of the case as well as law on the subject, the Learned Commissioner of Income Tax (Appeals) has erred in confirming the action of the Assessing Officer in making addition of Rs.1,36,574/- on account of repayment of loan treated as income

SUNITA JAJOO,SURAT vs. ITO WARD 2(2)(4), SURAT

In the result, assessee’s appeal is allowed

ITA 882/SRT/2024[2011-12]Status: DisposedITAT Surat10 Feb 2025AY 2011-12

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

Section 143(3)Section 147Section 148Section 254(1)Section 68Section 69C

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

RAMESHBHAI POPATBHAI DAKHRA LEGAL HEIR OF POPATBHAI VIRABHAI DAKHRA,SURAT vs. ITO, WARD 2(3)(3), SURAT

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

ITA 170/SRT/2025[NA]Status: DisposedITAT Surat21 Nov 2025

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.170/Srt/2025 Assessment Year: 2017-18 (Physical Hearing) Rameshbhai Popatbhai Dakhra Income Tax Officer Ward-2(3)(3), बनाम/ Legal Heir Of Popatbhai Surat, Aayakar Bhavan, Surat-395 Vs. Virabhai Dakhra 001 Plot No.17,Ganesh Row House, Nr. Shyamdham Temple, Sarthana, Jakatnaka, Surat- 395 006 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aknpd 3920 H (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Mehul Shah, Ca राज" की ओर से /Respondent By Shri Ajay Uke, Sr-Dr सुनवाई की तारीख/Date Of Hearing 01/09/2025 उद्घोषणा की तारीख/Date Of Pronouncement 21/11/2025

Section 143(2)Section 144Section 250Section 69A

condonation of delay is allowed and the appeal is admitted for hearing. However, to prevent such laxity in future, we direct the assessee to deposit a cost of Rs.5,000/- in the “Prime Minister’s National Relief Fund” and submit the receipt of payment within 30 days from the date of receipt of this order to the AO. 4. Brief