PINKY MANISHKUMAR JARIWALA,SURAT vs. INCOME TAX OFFICER, WARD-2(2)(3), SURAT

In the result, the appeal filed by assessee, in ITA No

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita Nos.280 To 282/Srt/2022 Assessment Years: (2009-10) (Physical Hearing) Pinky Manishkumar Jariwala, Vs. The Ito, 4/1710, Nawabwadi, Begampura, Ward – 2(2)(3), Surat – 395003. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahnpj7591D (Appellant) (Respondent) Assessee By Shri P. M. Jagasheth, Ca Shri Vinod Kumar, Sr. Dr Respondent By Date Of Hearing 23/08/2023 Date Of Pronouncement 28/08/2023

penalty u/s 271(1)(c) of the Income Tax Act, therefore, I dismiss ground No.3 raised by the assessee in quantum appeal. 7. Succinct facts qua ground No.2 of the assessee`s appeal, are that assessee before me is an Individual. The assessee has not filed her Return of income for the assessment year 2009-10. In assessee`s case

PINKY MANISHKUMAR JARIWALA,SURAT vs. INCOME TAX OFFICER, WARD-2(2)(3), SURAT

In the result, the appeal filed by assessee, in ITA No

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita Nos.280 To 282/Srt/2022 Assessment Years: (2009-10) (Physical Hearing) Pinky Manishkumar Jariwala, Vs. The Ito, 4/1710, Nawabwadi, Begampura, Ward – 2(2)(3), Surat – 395003. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahnpj7591D (Appellant) (Respondent) Assessee By Shri P. M. Jagasheth, Ca Shri Vinod Kumar, Sr. Dr Respondent By Date Of Hearing 23/08/2023 Date Of Pronouncement 28/08/2023

penalty u/s 271(1)(c) of the Income Tax Act, therefore, I dismiss ground No.3 raised by the assessee in quantum appeal. 7. Succinct facts qua ground No.2 of the assessee`s appeal, are that assessee before me is an Individual. The assessee has not filed her Return of income for the assessment year 2009-10. In assessee`s case

PINKY MANISHKUMAR JARIWALA,SURAT vs. INCOME TAX OFFICER, WARD-2(2)(3), SURAT

In the result, the appeal filed by assessee, in ITA No

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita Nos.280 To 282/Srt/2022 Assessment Years: (2009-10) (Physical Hearing) Pinky Manishkumar Jariwala, Vs. The Ito, 4/1710, Nawabwadi, Begampura, Ward – 2(2)(3), Surat – 395003. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahnpj7591D (Appellant) (Respondent) Assessee By Shri P. M. Jagasheth, Ca Shri Vinod Kumar, Sr. Dr Respondent By Date Of Hearing 23/08/2023 Date Of Pronouncement 28/08/2023

penalty u/s 271(1)(c) of the Income Tax Act, therefore, I dismiss ground No.3 raised by the assessee in quantum appeal. 7. Succinct facts qua ground No.2 of the assessee`s appeal, are that assessee before me is an Individual. The assessee has not filed her Return of income for the assessment year 2009-10. In assessee`s case

KASHYAP MAGANBHAI VAGHASIYA,SURAT vs. DY. COMMISSIONER OF INCOME TAX, SURAT

Appeals of the assessees are allowed

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita Nos.148 To 154/Srt/2022 (िनधा"रणवष" / Assessment Years: (2012-13 To 2018-19) (Virtual Court Hearing) Sanjaybhai Arjunbhai Patel Deputy Commissioner Of 37, Shreeji Plaza, Tata Road, Income-Tax Central Circle-1, Vs. No.1, Opera House, Mumbai- Surat, Aaykar Bhavan, Surat- 400004 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adipp 4533G (Appellant ) (Respondent)

penalty order under section 271(1)(b) of the Act, dated 01.02.2021, held that assessee has made no response to the questionnaire, only adjournment has been filed, even when two months have elapsed from the date of issue of notice u/s 142

KASHYAP MAGANBHAI VAGHASIYA,SURAT vs. DY. COMMISSIONER OF INCOME TAX, SURAT

Appeals of the assessees are allowed

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita Nos.148 To 154/Srt/2022 (िनधा"रणवष" / Assessment Years: (2012-13 To 2018-19) (Virtual Court Hearing) Sanjaybhai Arjunbhai Patel Deputy Commissioner Of 37, Shreeji Plaza, Tata Road, Income-Tax Central Circle-1, Vs. No.1, Opera House, Mumbai- Surat, Aaykar Bhavan, Surat- 400004 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adipp 4533G (Appellant ) (Respondent)

penalty order under section 271(1)(b) of the Act, dated 01.02.2021, held that assessee has made no response to the questionnaire, only adjournment has been filed, even when two months have elapsed from the date of issue of notice u/s 142

KASHYAP MAGANBHAI VAGHASIYA,SURAT vs. DY. COMMISSIONER OF INCOME TAX, SURAT

Appeals of the assessees are allowed

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita Nos.148 To 154/Srt/2022 (िनधा"रणवष" / Assessment Years: (2012-13 To 2018-19) (Virtual Court Hearing) Sanjaybhai Arjunbhai Patel Deputy Commissioner Of 37, Shreeji Plaza, Tata Road, Income-Tax Central Circle-1, Vs. No.1, Opera House, Mumbai- Surat, Aaykar Bhavan, Surat- 400004 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adipp 4533G (Appellant ) (Respondent)

penalty order under section 271(1)(b) of the Act, dated 01.02.2021, held that assessee has made no response to the questionnaire, only adjournment has been filed, even when two months have elapsed from the date of issue of notice u/s 142

KASHYAP MAGANBHAI VAGHASIYA,SURAT vs. DY. COMMISSIONER OF INCOME TAX, SURAT

Appeals of the assessees are allowed

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita Nos.148 To 154/Srt/2022 (िनधा"रणवष" / Assessment Years: (2012-13 To 2018-19) (Virtual Court Hearing) Sanjaybhai Arjunbhai Patel Deputy Commissioner Of 37, Shreeji Plaza, Tata Road, Income-Tax Central Circle-1, Vs. No.1, Opera House, Mumbai- Surat, Aaykar Bhavan, Surat- 400004 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adipp 4533G (Appellant ) (Respondent)

penalty order under section 271(1)(b) of the Act, dated 01.02.2021, held that assessee has made no response to the questionnaire, only adjournment has been filed, even when two months have elapsed from the date of issue of notice u/s 142

KASHYAP MAGANBHAI VAGHASIYA,SURAT vs. DY. COMMISSIONER OF INCOME TAX, SURAT

Appeals of the assessees are allowed

Bench: Shripawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita Nos.148 To 154/Srt/2022 (िनधा"रणवष" / Assessment Years: (2012-13 To 2018-19) (Virtual Court Hearing) Sanjaybhai Arjunbhai Patel Deputy Commissioner Of 37, Shreeji Plaza, Tata Road, Income-Tax Central Circle-1, Vs. No.1, Opera House, Mumbai- Surat, Aaykar Bhavan, Surat- 400004 395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adipp 4533G (Appellant ) (Respondent)

penalty order under section 271(1)(b) of the Act, dated 01.02.2021, held that assessee has made no response to the questionnaire, only adjournment has been filed, even when two months have elapsed from the date of issue of notice u/s 142

SHRI GHANSHYAM DUNGARBHAI SUTARIYA,,SURAT vs. THE ACIT, CIRCLE-8,, SURAT

In the result, the appeal of the Assessee is dismissed

Bench: Shri H.S. Sidhu & Shri O.P. Meenaassessment Year: 2009-10 Ghanshyam Dungarbhai Sutaria, Vs. Acit, Circle-8, H.No. 1, 1St Floor, Sahaj Park Row Surat House, Hira Baug Circle, Vallabhacharya Road, Near Kailashdham Society, Ashwanikumar Road, Surat-395008 (Pan: Akkpp9318E) (Appellant) (Respondent)

u/s 271(1)(c) of the Act. The relevant case laws are as following: > PC Joseph & Bros (Kerala) 240 ITR 818 > Rakesh Suri (All) 331 ITR 458 > Sushma Devi Agarwal (ITAT-Kol-TM) 67 DTR 430 5.2 Also Where the omission is deliberate, he cannot get rid of merely by filing a revised return. The revised return being filed only

THE DCIT, CIRCLE-3,, SURAT vs. M/S. MILESTONE BUILDERS,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

142(1) or u/s 143(2). Carrying out survey under section 133A is not at all any proceedings. Proceedings as used in section 271(1)(c) are statutory proceedings initiated against the assessee either by issuance of statutory notice or after filing of return of income. Survey u/s.133A or search under section 132 or issuance of notice u/s.133

THE DCIT, CENTRAL CIRCLE-3,, SURAT vs. M/S. SHAH & DESAI CONSTRUCTION,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

142(1) or u/s 143(2). Carrying out survey under section 133A is not at all any proceedings. Proceedings as used in section 271(1)(c) are statutory proceedings initiated against the assessee either by issuance of statutory notice or after filing of return of income. Survey u/s.133A or search under section 132 or issuance of notice u/s.133

THE DCIT, CENTRAL CIRCLE-3,, SURAT vs. M/S. MILESTONE DEVELOPERS,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

142(1) or u/s 143(2). Carrying out survey under section 133A is not at all any proceedings. Proceedings as used in section 271(1)(c) are statutory proceedings initiated against the assessee either by issuance of statutory notice or after filing of return of income. Survey u/s.133A or search under section 132 or issuance of notice u/s.133

THE DCIT, CENTRAL CIRCLE-3,, SURAT vs. M/S. MILESTONE CONSTRUCTION,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

142(1) or u/s 143(2). Carrying out survey under section 133A is not at all any proceedings. Proceedings as used in section 271(1)(c) are statutory proceedings initiated against the assessee either by issuance of statutory notice or after filing of return of income. Survey u/s.133A or search under section 132 or issuance of notice u/s.133

THE DCIT, CENTRAL CIRCLE-3,, SURAT vs. M/S. CHHAYA ASSOCIATES,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

142(1) or u/s 143(2). Carrying out survey under section 133A is not at all any proceedings. Proceedings as used in section 271(1)(c) are statutory proceedings initiated against the assessee either by issuance of statutory notice or after filing of return of income. Survey u/s.133A or search under section 132 or issuance of notice u/s.133

THE DCIT, CIRCLE-2(3),, SURAT vs. M/S. PRIME DEVELOPERS,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

142(1) or u/s 143(2). Carrying out survey under section 133A is not at all any proceedings. Proceedings as used in section 271(1)(c) are statutory proceedings initiated against the assessee either by issuance of statutory notice or after filing of return of income. Survey u/s.133A or search under section 132 or issuance of notice u/s.133

THE ITO, WARD-2(3)(1),, SURAT vs. M/S. AVANTIS ENTERPRISE,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

142(1) or u/s 143(2). Carrying out survey under section 133A is not at all any proceedings. Proceedings as used in section 271(1)(c) are statutory proceedings initiated against the assessee either by issuance of statutory notice or after filing of return of income. Survey u/s.133A or search under section 132 or issuance of notice u/s.133

THE DCIT, CENTRAL CIRCLE-3,, SURAT vs. M/S. SHANTINATH DEVELOPERS,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

142(1) or u/s 143(2). Carrying out survey under section 133A is not at all any proceedings. Proceedings as used in section 271(1)(c) are statutory proceedings initiated against the assessee either by issuance of statutory notice or after filing of return of income. Survey u/s.133A or search under section 132 or issuance of notice u/s.133

THE DCIT, CIRCLE-2(3),, SURAT vs. M/S. VIP CORPORATION,, SURAT

In the result, all the Nine Appeals of various assessee’s as listed above table at page 1 & 2 filed by the Revenue are dismissed

142(1) or u/s 143(2). Carrying out survey under section 133A is not at all any proceedings. Proceedings as used in section 271(1)(c) are statutory proceedings initiated against the assessee either by issuance of statutory notice or after filing of return of income. Survey u/s.133A or search under section 132 or issuance of notice u/s.133

VIRAJ SHIRISHKUMAR MODI,SURAT vs. DY. COMMISSIONER OF INCOME TAX, CC-1, SURAT, SURAT

In the result, appeals filed by assessee (in ITA Nos

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.631 To 637/Srt/2023 Assessment Years: (2012-13 To 2018-19) (Physical Hearing) Viraj Shirishkumar Modi, Vs. The Dcit, 5, Dwarkadhish Society, Palanpur Patia, Central Circle – 1, Rander Road, Surat – 395009. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bdbpm7942L (Appellant) (Respondent) Shri Bipin Jariwala, Advocate Appellant By Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/11/2023 Date Of Pronouncement 21/11/2023

142 of the Act. Hence, there is clear default under clause (b) of sub section 271(1) of the Act, and penalty is leviable. Therefore, Assessing Officer concluded that the assessee has without any reasonable cause failed to comply with the notice and is therefore liable to be penalized under section 271(1)(b) of the Act, ITA Nos.631