GIRDHARBHAI HARIBHAI GAJERA,SURAT vs. ITO(INTERNATIONAL TAXATION), SURAT

In the result, additional grounds raised by the assessee is allowed

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.143/Srt/2019 (िनधा"रणवष" / Assessment Year: (2015-16) (Physical Court Hearing) Girdharbhai Haribhai Gajera Income Tax Officer 1,Vrushal Nagar, Opp. (International Taxation), 107, 1St Vs. Ktargam Police Station, Floor, Anavil Business Centre, Katargam Road, Surat-35004 Adajan-Hazira Road, Opp. Star Bazar, Adajan, Surat-395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abepg 7339 M (Assessee ) (Respondent)

Penalty notice u/s. 271(l)(b) was also issued on 08.09.2017. The assessee with other persons have transferred two non- agricultural land to Shanti Integrated Textile Park Pvt. Ltd. and Assessee’s share was Rs.2.28,72,600. The assessee has not offered any capital gain or business income on sale of above land. The assessee vide letter dated 22nd December

YASH BHUPESHBHAI TAMAKUWALA,SURAT vs. INCOME TAX OFFICER, WARD - 2(2)(5), NOW INCOME TAX OFFICER - 1(2)(6), SURAT

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

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.580/Srt/2023 Assessment Year: (2013-14) (Physical Hearing) Yash Bhupeshbhai Tamakuwala, Vs. The Ito, 1/208, Kharadi Sheri, Nanpura, Ward- 1(2)(6), Surat – 395001. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ajypt3602P (Appellant) (Respondent)

penalty u/s 271(1)(c) of the Act to the tune of Rs.68,319/- in respect of long term capital gain

SHRI VIJAY CHAMPAK PATEL,SURAT vs. THE INCOME TAX OFFICER, WARD-6(4), SURAT

In the result, appeal filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.281/Ahd/2016 ("नधा"रणवष" / Assessment Year: 2011-12) Vijay Champak Patel, Vs. Income Tax Officer, Pachhlu Faliyu, Near Water Ward-6(4), Surat Tank, Bharthana, Vesu, Surat

penalty proceedings u/s. 271(l)(c) r.w.s 274 of the Act is initiated separately on this point.” 5. The assessee also claimed deduction under section 54F of the Act, at Rs.52,04,000/-against the long term capital gain

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)

Penalty etc. on my shoulders. I humbly submit that the impugned order is high pitched order and is also arbitrary.” 4. Apart from this, ld Counsel also submitted that entire delay has resulted due to mistake of assessee`s Tax Consultant, Shri Pradip Gohil, who has not checked the order of ld CIT(A) in the e-portal of Income

RAJENDRAPRASAD BABULAL KHETAN,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIR. - 4, SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.142/Srt/2023 (Assessment Year: 2017-18) (Physical Hearing) Rajendraprasad Babulal Khetan, Vs. The Acit, E-2-1101, Capital Greens, Vesu Central Circle-4, – Bharthana, Surat – 395007. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abqpk8161R (Appellant) (Respondent) आयकर अपील (खोज और ज"ती) सं./It(Ss)A Nos.32/Srt/2023 (Assessment Year: 2017-18) Rajendraprasad Babulal Khetan, Vs. The Acit, E-2-1101, Capital Greens, Vesu Central Circle-4, – Bharthana, Surat – 395007. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abqpk8161R (Appellant) (Respondent)

Long Term Capital Gain as he has not filed return of Income. The assessee has consciously not filed return of income to avoid payment of tax. Therefore, Penalty proceedings u/s. 271

DHAVAL INDRAVADAN GANDHI,SURAT vs. ITO, WARD 2, BARDOLI

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

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2012-2013 Shri Dhaval Indravadan Gandhi, Ito Ward-2, At & Post Areth, Tal Mandvi, Aayakar Bhavan, Janta Nagar Surat-394160. Vs. Society, Bardoli-394601. Pan No. Ajjpg 4246 J Appellant Respondent

Long-Term Capital Gain schemes Term Capital Gain schemes— came to the conclusion that the assessee was one of the came to the conclusion that the assessee was one of the came to the conclusion that the assessee was one of the beneficiaries of accommodation entries in the guise of share beneficiaries of accommodation entries in the guise of share

HASMUKHBHAI DAHYABHAI PATEL,VAPI vs. DY. COMMISSIONER OF INCOME TAX, VAPI CIRCLE,, VAPI

In the result, appeal filed by the assessee is allowed

Bench: SHRI PAWAN SINGH (Judicial Member), DR. A. L. SAINI (Accountant Member)

penalty proceedings u/s 271(1)(c) of the Act for concealing particulars of income. 4. Subsequently, Assessing Officer issued a show cause notice u/s 274 r.w.s. 271(1)(c) of the Act on 30.03.2016. In response to the show cause notice u/s 274 r.w.s. 271(1)(c) of the Act, the assessee did not submit any reply. The Assessing Officer

SATHAIYA GANAPATHY,PUDUKOTTAI vs. ITO, WARD 1 , BARDOLI

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.329 & 330/Srt/2025 Assessment Years: (2015-16) (Physical Hearing) Sathaiya Ganapathy, Vs. Ito, Ts No.4114, South 3 Rd Street, Ward – 1, Pukukottai, Tamil Nadu - 622001 Bardoli "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahbpg2414Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mayank A. Ogriwala, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 02/09/2025 Date Of Pronouncement 26/11/2025

u/s 271(1)(c) on the disallowance of deductions & addition on STCG on sale of shares, without appreciating that the assessee had no mens rea or malafide intention. The disallowance or such addition arose due to non-filing of the return, not due to concealment of income. 4. On the facts and in the circumstances of the case

SATHAIYA GANAPATHY,PUDUKOTTAI vs. ITO, WARD 1, BARDOLI

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.329 & 330/Srt/2025 Assessment Years: (2015-16) (Physical Hearing) Sathaiya Ganapathy, Vs. Ito, Ts No.4114, South 3 Rd Street, Ward – 1, Pukukottai, Tamil Nadu - 622001 Bardoli "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahbpg2414Q (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Mayank A. Ogriwala, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 02/09/2025 Date Of Pronouncement 26/11/2025

u/s 271(1)(c) on the disallowance of deductions & addition on STCG on sale of shares, without appreciating that the assessee had no mens rea or malafide intention. The disallowance or such addition arose due to non-filing of the return, not due to concealment of income. 4. On the facts and in the circumstances of the case

RUCHIT DINESHBHAI DOSHI,SURAT vs. INCOME TAX OFFICER WARD - 2(2)(1), SURAT

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

Bench: Shri Pawan Singh(Physical Hearing) Ruchit Dineshbhai Doshi, I.T.O., C-10, 5/6, Somakanji Estate-2, Opp- Ward-2(2)(1), Vs. Sanidev Mandir, Magdalla Bo, Surat. Surat-395007 (Gujarat) Pan No. Afxpd 4008 F Appellant/ Assessee Respondent/ Revenue

u/s 271(1)(c) of the I.T. Act, 1961. 2. It is therefore, prayed that above penalty levied by the assessing officer may please be deleted. 3. Appellant craves leave to add, alter or delete any ground(s) either before on in the course of hearing of the appeal.” 2. Brief facts of the case are that the assessee

SHRI NANUBHAI GOVINDBHI AHIR,SURAT vs. INCOME TAX OFFICER, WARD - 2(3)(3), SURAT

In the result, this appeal of assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Nanubhai Govindbhai Ahir, I.T.O., 143, Sultanabad, Dumas-Ambawadi, Ward-2(3)(3), Vs. Surat-394270. Surat. Pan: Atgpa 0140 A Appellant Respondednt

u/s 271(1)(c) of the I.t. Act, 1961 of Rs. 28,63,562/- although addition on which penalty is imposed stands deleted by the Hon’ble Tribunal. (2) Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of appeal.” 2. At the outset of hearing, the learned Authorised Representative

SUDHIR BHUPENDRA DESAI,SURAT vs. INCOME TAX OFFICER, (INT. TAX), SURAT

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

Bench: Shri Pawan Singhआ.अ.सं./Ita No.92/Srt/2023 (Ay 2012-13) (Hearing In Physical Court) Sudhir Bhupendra Desai Income Tax Officer, (Int. Tax), 106, ‘Shriyam’, Nehru Nagar, Room No.107, 1St Floor, Vs Ichhanath, Svr College, S.O., Income-Tax Office, Surat Surat-395007 Anavil Business Centre, Pan No: Axdpd 7887 Q Adajan Hazira Road, Adajan, Surat-395007 अपीलाथ"/Appellant ""थ" /Respondent

penalty u/s 271(1)(c) of the Act. Sudhir B Desai (2) The learned CIT(A) ought to have appreciated the circumstances of the appellant of he being Non-resident Indian and his bona fides. 4. The appellant craves leave to add, alter or vary any of the grounds of appeal.” 2. Brief facts of the case are that assessee

VIJAYBHAN SINGH RAJPUT,SURAT vs. ITO, WARD-2(3)(4), SURAT, SURAT

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

Bench: Shri Pawan Singh(Physical Hearing) Vijaybhan Singh Rajput, I.T.O., Plot No. 131/3, Near Shrisati Tex Ward-2(3)(4), Vs. Prints, Gidc, Pandesara, Surat. Surat. Pan No. Abxpr 3970 L Appellant/ Assessee Respondent/ Revenue

u/s 50C(2) of the act and determined the long term capital gain. The fact remains that the actual amount received was offered for taxation. It is only on the basis of the deemed consideration that the proceedings under Section 271(1)(c) of the act has been started. The revenue has failed to produce any iota of evidence that

JAYANTILAL AMBARAM PATEL HUF,SURAT vs. ASSISTANT COMMISSIONER INCOME TAX , CIR.2(3), SURAT

In the result, this appeal of assessee is allowed

Bench: Shri Pawan Singh(Virtual Hearing) Jayantilal Ambaram Patel Huf, A.C.I.T., 5, Western Seven Seas, Behind Circle-2(3), Vs. Gangeshwar Temple, Opp. Saint Surat. Mark School, Adajan, Surat, Gujarat- 395009. Pan No. Aafhj 0354 R Appellant/ Assessee Respondent/ Revenue

u/s 10(37) of the Act made by the appellant was allowable and capital gain arising on sale of agricultural land is not exigible to capital gains tax. (copy of order enclosed). Since the disallowance itself is deleted penalty levied on addition cannot survive.” 2. At the outset of hearing, the learned Authorised Representative (ld. AR) of the assessee submits

BALVANT NANDLAL TALAVIYA,BHARUCH vs. ITO, WARD-1, NAVSARI

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.530 & 531/Srt/2024 Assessment Years: (2012-13) (Hybrid Hearing) Balvant Nandlal Talaviya, Vs. The Ito, B-2/45, Sundaram Park Society, Hansot Ward – 1, Road, Ankleshwar, Bharuch - 393001 Navsari "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aedpt4075K (Appellant) (Respondent) Appellant By Shri Hardik Vora, Ar Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 09/01/2025 Date Of Pronouncement 10/01/2025

long-term capital gain, addition of Rs.20,46,967/- u/s 50C of the Act on account of immovable property and addition of unsecured loan of Rs.94,24,059/- u/s 68 of the Act. The AO determined the total income at Rs.1,36,67,473/- u/s 144 r.w.s. 147 r.w.s. 144B of the Act. 7. Aggrieved by the order

BALVANT NANDLAL TALAVIYA,BHARUCH vs. ITO WARD-1, NAVSARI

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

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.530 & 531/Srt/2024 Assessment Years: (2012-13) (Hybrid Hearing) Balvant Nandlal Talaviya, Vs. The Ito, B-2/45, Sundaram Park Society, Hansot Ward – 1, Road, Ankleshwar, Bharuch - 393001 Navsari "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aedpt4075K (Appellant) (Respondent) Appellant By Shri Hardik Vora, Ar Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 09/01/2025 Date Of Pronouncement 10/01/2025

long-term capital gain, addition of Rs.20,46,967/- u/s 50C of the Act on account of immovable property and addition of unsecured loan of Rs.94,24,059/- u/s 68 of the Act. The AO determined the total income at Rs.1,36,67,473/- u/s 144 r.w.s. 147 r.w.s. 144B of the Act. 7. Aggrieved by the order

KANTILAL DAYALBHAI RAMBHAI ,SURAT vs. ITO(INT. TAX), SURAT

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

long-term capital gain (LTCG) income and has not offered any income for\ntaxation. The AO asked assessee to furnish documentary evidence, but she has\nnot submitted any explanation or reply. The AO passed order u/s 144 r.w.s.\n147 of the Act on the basis of materials available on record. As the assessee\nhas failed to disclose the sale consideration

PRAKASHSINH THAKOR,SURAT vs. ACIT, CIRCLE-2(2), SURAT

In the result, this appeal of assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Prakashsinh Thakor, A.C.I.T., 53, Pratap Nagar, Delad, Olpad, Circle2(2), Vs. Surat-394540 Surat. Pan: Alhpt 9125 B Appellant Respondednt

u/s 139(1) of the Act. 4. It is, therefore, prayed that penalty imposed by assessing officer and partly confirmed by Commissioner of Income Tax (Appeals), NFAC may please be deleted. 5. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal.” 2. Brief facts of the case

ITO, WARD 1(3)(1), SURAT, SURAT vs. AMITBHAI VASANTLAL SHAH, SURAT

In the result, appeal of the Revenue is dismissed

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.474/Srt/2023 (Ay 2009-10) (Hearing In Physical Court) Income Tax Officer, Ward Amitbhai Vasantlal Shah No.1(3)(1) Surat, Room No.203, C, Ground Floor, Ravijyot Vs Income Tax Office, Anavil Apartment, Opp. Lourds Business Centre, Adajan-395009 Convent School, Athwalines, Surat-395001 Pan Apxps 3639 J अपीलाथ"/Appellant ""थ" /Respondent

271(1)(c) of the I.T. Act in respect of LTG of Rs.3,94,66,218/- treated as business income by disallowing the exemption claimed u/s 10(38) of the Act. 2. On the facts and circumstances of the case and in law, the learned CIT(A) has erred in deleting the penalty imposed by the Assessing Officer Amitbhai