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

SHARDABEN DHANJIBHAI SAVANI,SURAT vs. ITO, WARD 2(3)(4), SURAT

271(1)(d) of the Act should be imposed for one time default only; as\nthe assessee made subsequent compliance. Therefore, we delete penalty for two\ndefaults and I direct the Assessing Officer to impose Rs.10,000/-, as a penalty u/s\n271(1)(d) of the Act, on the assessee. This ground of assessee's appeal is partly\nallowed

SHARDABEN DHANJIBHAI SAVANI,SURAT vs. ITO, WARD 2(3)(4), SURAT

In the result, the ground of appeal raised in this appeal is allowed for statistical purposes

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos. 385 To 387/Srt/2025 (Ay 2021-22) (Physical Hearing) Shardaben Dhanjibihai Savani Assessment Unit Income-Tax 74-75, 3Rd Floor Om Industries-8, Department Jurisdictional Ao/ Umbhel Road, Parabgam, Kamrej, Income Tax Officer, बनाम/ Surat-394 101 Ward-2(3)(4) Surat, Aaykar Vs [Pan : Kiyps 3244 C] Bhawan, Majura Gate, Surat- 395 001 अपीलाथ"/Appellant ""थ" /Respondent

section 144 r.w.s 144B of Income-tax Act, 1961 (‘the Act’) on 17.12.2022. ITA Nos.385-387/SRT/2025 (A.Y.21-22) Sharadaben D Savani 2. All the three appeals are interconnected, and relate to one assessee, for same AY i.e., 2021-22, therefore with the consent of parties, these appeals have been clubbed and heard together and a consolidated order is being passed, to avoid

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

144B of the Act on 26.04.2023 and 30.10.2023 respectively. With the consent of both parties, both appeals were ITA Nos.367-368/SRT/2025/AYs 15-16 & 17-18 Jagdishbhai K Bodra heard together and a common order is passed for the sake of convenience and brevity. ITA No.367/SRT/2025 is take as the “lead” case. 2. Grounds of appeal raised by the assessee

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

144B of the Act on 26.04.2023 and 30.10.2023 respectively. With the consent of both parties, both appeals were ITA Nos.367-368/SRT/2025/AYs 15-16 & 17-18 Jagdishbhai K Bodra heard together and a common order is passed for the sake of convenience and brevity. ITA No.367/SRT/2025 is take as the “lead” case. 2. Grounds of appeal raised by the assessee

SHARDABEN DHANJIBHAI SAVANI,SURAT vs. ITO, WARD 2(3)(4), SURAT

271(1)(d) of the Act should be imposed for one time default only; as\nthe assessee made subsequent compliance. Therefore, we delete penalty for two\ndefaults and I direct the Assessing Officer to impose Rs.10,000/-, as a penalty u/s\n271(1)(d) of the Act, on the assessee. This ground of assessee's appeal is partly\nallowed

KAVITA JAIN,SURAT vs. ITO, WARD 1(3)(2), SURAT

In the result, the appeal of the assessee is allowed

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

penalties proceeding u/s. 274 r.w.s. 271(1)(c) of the Act in respect of unexplained investment u/s. 69 of the Act.” 3. The brief facts of the case are that the assessee, an individual, filed her return of income on 25.09.2014 declaring total income of Rs. 4,99,230/- for A.Y. 2014-15. Subsequently, information was received from the office

MADAN GOPAL SIKAWAT HUF,SURAT vs. NATIONAL FACELESS ASSESSMENT CENTRE, SURAT

In the result,\nthe penalty proceeding is also allowed for statistical purposes

u/s 147 r.w.s. 144 r.w.s. 144B of the\nAct without adjudicating the issue on merit. The Id. Counsel further submitted that\nnow the assessee is ready to submit required documents and evidences before the\nlower authority, therefore, both these appeals may be restored to the file of AO for\nfresh adjudication.\n3.\nOn the other hand, the Learned Senior Departmental

MADAN GOPAL SIKAWAT HUF,SURAT vs. NATIONAL FACELESS ASSESSMENT CENTRE, SURAT

In the result,\nthe penalty proceeding is also allowed for statistical purposes

u/s 147 r.w.s. 144 r.w.s. 144B of the\nAct without adjudicating the issue on merit. The Id. Counsel further submitted that\nnow the assessee is ready to submit required documents and evidences before the\nlower authority, therefore, both these appeals may be restored to the file of AO for\nfresh adjudication.\n3.\nOn the other hand, the Learned Senior Departmental

JAYANTIBHAI CHIMANBHAI PATEL,SURAT vs. ITO, WARD 2(3)(2), SURAT

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

Bench: Shri Diesh Mohan Sinha & Shri Bijayananda Pruseth

section (u/s.) 147 r.w.s 144B of the Income Tax Act, 1961. ~ 1 ~ Jayantibhai Chimanbhai patel, Surat 2. Grounds of appeal raised by the Assessee are as follows: 1. Ld. CIT(A), NFAC has erred in law and on fact to upheld AO's reopening of assessment U/s. 148A ignoring the law that proceedings U/s. 148A are not in accordance with

LIGI BIJU KODDASARY,VAPI vs. ITO, WARD-5, VAPI, VAPI

In the result, the appeal of the assessee is allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.727/Srt/2024 (Ay 2013-14) (Hybrid Hearing) Ligi Biju Koddasary Income Tax Officer, Ward-5, B-302, Sapphire Apartment, Vapi, 8Th Floor Fortune Square बनाम Raveshia Park, Murarji Circle, Ii, Above Tvz. Chala, Vs Gidc, Vapi-396 195 Vapi-396 191 [Pan : Anypk 5855 G] अपीलाथ"/Appellant ""थ" /Respondent

section 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) on 30.03.2022. The assessee has raised following grounds of appeal:- “1. The order passed by lower authorities is bad in law and required to be quashed. 2.Ld.NFAC erred in law and on facts in passing ex-parte assessment order despite of adjournment