GAURAVKUMAR MANILAL PATEL,TAPI vs. ITO, WARD 3(2)(6), SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)

Penalty proceedings u/s 271(1)(c), 271(1)(b) and 271F of the Act were also initiated by AO. 9. Aggrieved by the order of AO, the assessee filed this appeal before the CIT(A). The CIT(A) issued 5 notices of hearing on 23.12.2020, 15.12.2021, 26.03.2022, 09.05.2022 and 14.05.2024. But, there was non-compliance by the appellant

GAURAVKUMAR MANILAL PATEL,TAPI vs. ITO, WARD 3(2)(7), SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)

Penalty proceedings u/s 271(1)(c), 271(1)(b) and 271F of the Act were also initiated by AO. 9. Aggrieved by the order of AO, the assessee filed this appeal before the CIT(A). The CIT(A) issued 5 notices of hearing on 23.12.2020, 15.12.2021, 26.03.2022, 09.05.2022 and 14.05.2024. But, there was non-compliance by the appellant

GAURAVKUMAR MANILAL PATEL,TAPI vs. ITO, WARD 3(2)(7), SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)

Penalty proceedings u/s 271(1)(c), 271(1)(b) and 271F of the Act were also initiated by AO. 9. Aggrieved by the order of AO, the assessee filed this appeal before the CIT(A). The CIT(A) issued 5 notices of hearing on 23.12.2020, 15.12.2021, 26.03.2022, 09.05.2022 and 14.05.2024. But, there was non-compliance by the appellant

GAURAVKUMAR MANILAL PATEL,SURAT vs. ITO, WARD 3(2)(7), SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.931 To 934 & 935 To 936/Srt/2024 Assessment Years: (2012-13 & 2013-14) (Physical Hearing) Gauravkumar Manilal Patel, Vs. The Ito, 1, Post: Hathuka, Kanbi Faliya, Tal: Ward – 3(2)(7), Valod, Tapi - 394640 Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aogpp5609G (Appellant) (Respondent)

Penalty proceedings u/s 271(1)(c), 271(1)(b) and 271F of the Act were also initiated by AO. 9. Aggrieved by the order of AO, the assessee filed this appeal before the CIT(A). The CIT(A) issued 5 notices of hearing on 23.12.2020, 15.12.2021, 26.03.2022, 09.05.2022 and 14.05.2024. But, there was non-compliance by the appellant

GAURAVKUMAR MANILAL PATEL,TAPI vs. INCOME TAX OFFICER, WARD 3(2)(7), SURAT

In the result, appeal of the assessee is partly allowed

Penalty proceedings u/s 271(1)(c), 271(1)(b) and 271F\nof the Act were also initiated by AO.\n9.\nAggrieved by the order of AO, the assessee filed this appeal before the\nCIT(A). The CIT(A) issued 5 notices of hearing on 23.12.2020, 15.12.2021,\n26.03.2022, 09.05.2022 and 14.05.2024. But, there was non-compliance by the\nappellant

KIRTI KARSANDAS NAYAK,UMBERGAON vs. ITO WARD-5, VAPI

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

Bench: Shri Sandeep Gosain () & Shri Om Prakash Kant () Assessment Year: 2011-2012 Kirti Karsandas Nayak, Ito Ward-5, Plot No. 244/28, Gidc, Fortune Square, Chala Road, Umbergaon-396171. Vs. Vapi-396191. Pan No. Abbpn 3355 M Appellant Respondent

penalty u/s u/s u/s 271(1)(c) 271(1)(c) 271(1)(c) of of of the the the Act is is unjustified. 2. At the very threshold, the learned Counsel for the assessee At the very threshold, the learned Counsel for the assessee At the very threshold, the learned Counsel for the assessee drew our attention to the delay

AKSHAR GEMS,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIR.3(2), 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.24/Srt/2022 "नधा"रण वष"/Assessment Year: (2016-17) (Virtual Court Hearing) Akshar Gems, Assistant Commissioner Of 3Rd Floor, Shreeji Diamond Apartment, Vs. Income-Tax, Circle-3(2), Nandu Doshi Ni Wadi, Vastadevdi Road, Aaykar Bhavan Nr.Majura Katargam, Surat – 395004 Gate, Opp. New Civil Hospital, Surat-395001 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aarfa3697A Assessee By Shri Mehul Shah, Ca Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 27/12/2022 Date Of Pronouncement 30/01/2023

natural justice and oblige. " 5. However, Assessing Officer rejected the contention of the assessee and held that assessee has committed a default by not furnishing the requisite form 15CA/certificate in 9 remittance before the AO in respect of foreign remittance and therefore, liable for levy of penalty u/s 271

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

natural justice. ITA Nos.329 & 330/SRT/2025/AYs.2015-16 2. On the facts and in the circumstances of the case, and in law, The Learned Commissioner of Income Tax (Appeals) erred in confirming the penalty u/s 271

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

natural justice. ITA Nos.329 & 330/SRT/2025/AYs.2015-16 2. On the facts and in the circumstances of the case, and in law, The Learned Commissioner of Income Tax (Appeals) erred in confirming the penalty u/s 271

SHRI HARISHKUMAR NAGINBHAI PATEL,SURAT vs. INCOME TAX OFFICER,WARD - 2(3)(6), SURAT

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

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Virtual Hearing In Virtual Court) Mohmed Ismail Vakhawala, Vs The Ito, International C/O. Chirag Tambedia & Co., 9, Pruthvi Taxation, Bharuch. Nagar, 1St Floor, Station Road, Bharuch, 392001, Gujarat. [Pan : Abdpv 2440 D] Assessee Respondednt

271(1)(c) is sought to be initiated. Even in the notice issued under section 274 of the Act, relevant portion has not been strike off by the learned assessing officer and therefore, penalty proceedings suffer from the initial defect and no proceedings could survive in the interest of justice, it is only on perusal of the penalty order

HETAL RAMANLAL SHAH,SURAT vs. ITO, WARD-1(2)(2), SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

u/s 271(1)(c) on account of furnishing inaccurate particulars of income and confirm the order. Grounds No 1 to 3 are, therefore, dismissed. In the result, the appeal is Dismissed.” 7. 5. The assessee is in appeal before us against the aforesaid order passed by Ld. CIT(A) upholding the levy of penalty made by the Assessing Officer under

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

justice would be met in case the AO re-examines the entire issue afresh subject to payment of cost of Rs.15,000/- (Rupees fifteen thousand only) by the assessee to the credit of the “Gujarat High Court Legal Aid Authority” within two weeks from receipt of this order. Subject to payment of above cost, we set aside 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

justice would be met in case the AO re-examines the entire issue afresh subject to payment of cost of Rs.15,000/- (Rupees fifteen thousand only) by the assessee to the credit of the “Gujarat High Court Legal Aid Authority” within two weeks from receipt of this order. Subject to payment of above cost, we set aside the order

VARDHAMAN FABRICS,SURAT vs. ITO, WARD 1(2)(5), SURAT

In the result, the appeal of the assessee stands allowed

Bench: Shri Sanjay Garg & Shri Bijayananda Pruseth

natural justice. Vardhaman Fabrics Vs. ITO Asst. Year – 2011-12 - 2– 3) It is therefore prayed that the above addition may please be deleted as learned members of the tribunal may deem it proper. 4) Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal

BHUPATBHAI DHANJIBHAI KOTHARI,SURAT vs. ITO, WARD 2(3)(1), SURAT

In the result, appeal of the assessee is allowed for statistical\npurposes

natural justice would call for giving\nanother opportunity of hearing to the assessee. The expression\n'sufficient cause' provides u/s 253(5) of the Act is sufficient to enable\nthe Tribunal to apply the law which subserves the ends of justice. In a\nnumber of cases, it has been held that when substantial justice and\ntechnical considerations are pitted against

KANAIYALAL LABHUBHAI NAROLA,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-3,(2), SURAT, SURAT

In the result, the appeal of the assessee is partly allowed for statistical\npurpose

natural justice and (iv)\nthe initiation of penalty proceedings u/s 271(1)(c) of the Act. As discussed earlier,\nthe

JAGDISHBHAI KARAMSHIBHAI BODRA ,SURAT vs. DCIT CIRCLE 1(1)(1), SURAT

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

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.367 & 368/Srt/2025 Assessment Years: (2015-16 & 2017-18) (Hybrid Hearing) Jagdishbhai Karamshibhai Deputy Commissioner Of Income-Tax, बनाम/ Bodra Circle-1(1)(1), Surat, Room No.108, Vs. 37, Diamond Nagar, Mini Aayakar Bhawan, Majura Gate, Surat Hira Bazar, Varachha Road, - 395 001 Surat-395 004 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abypb 6267 B (अपीलाथ"/Appellant) (""थ" /Respondent) "नधा"रती क" ओर से /Appellant By Shri Suresh K. Kabra, Ca राज"व क" ओर से/Respondent By Ms. Namita Patel, Sr-Dr सुनवाई क" तार"ख /Date Of Hearing 28/08/2025 उ"घोषणा क" तार"ख /Date Of Pronouncement 17/11/2025

natural justice. He stated that during the appellate proceedings, the assessee could not appear before the CIT(A) due to circumstances beyond his control. Therefore, Ld. AR contended that in the interest of justice, one more ITA Nos.367-368/SRT/2025/AYs 15-16 & 17-18 Jagdishbhai K Bodra opportunity should be given to the assessee to plead his case before the lower authorities

JAGDISHBHAI KARAMSHIBHAI BODRA,SURAT vs. DCIT CIRCLE 1(1)(1), SURAT

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

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos.367 & 368/Srt/2025 Assessment Years: (2015-16 & 2017-18) (Hybrid Hearing) Jagdishbhai Karamshibhai Deputy Commissioner Of Income-Tax, बनाम/ Bodra Circle-1(1)(1), Surat, Room No.108, Vs. 37, Diamond Nagar, Mini Aayakar Bhawan, Majura Gate, Surat Hira Bazar, Varachha Road, - 395 001 Surat-395 004 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abypb 6267 B (अपीलाथ"/Appellant) (""थ" /Respondent) "नधा"रती क" ओर से /Appellant By Shri Suresh K. Kabra, Ca राज"व क" ओर से/Respondent By Ms. Namita Patel, Sr-Dr सुनवाई क" तार"ख /Date Of Hearing 28/08/2025 उ"घोषणा क" तार"ख /Date Of Pronouncement 17/11/2025

natural justice. He stated that during the appellate proceedings, the assessee could not appear before the CIT(A) due to circumstances beyond his control. Therefore, Ld. AR contended that in the interest of justice, one more ITA Nos.367-368/SRT/2025/AYs 15-16 & 17-18 Jagdishbhai K Bodra opportunity should be given to the assessee to plead his case before the lower authorities

BHARATBHAI NAGINBHAI PATEL,ANKLESHWAR vs. INCOME TAX OFFICER, WARD - 2(4), BHARUCH

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

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.393/Srt/2023 Assessment Year: (2012-13) (Physical Hearing) Bharatbhai Nagjibhai Patel, Vs. The Ito, 392, Nishal Faliu, Nava Haripura, Ward- 2(4), Sajod, Ankleshwar, Bharuch, Bharuch, Gujarat – 393020. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bpppp4227M (Appellant) (Respondent) Shri Ashutosh P. Nanavaty, Ca Appellant By Shri Vinod Kumar, Sr. Dr Respondent By Date Of Hearing 16/10/2023 Date Of Pronouncement 30/10/2023

penalty u/s 271(l)(c) of the IT Act 1961, dated 07/09/2021 by fortuitous circumstances and hence appellant ceased to rely upon accountant and assign task of preparing appeal and filing to a Chartered Accountant in Surat who has filed appeal within 15 days on 22/09/2021. 7.It is therefore submitted appellant has good cause and should not be punished