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

section 144 r.w.s. 147 of the Act, and two penalty orders passed by Assessing Officer u/s 271(1)(c) and 271(1)(b) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). 2. These three appeals filed by the assessee for Assessment Year 2009-10, are barred by limitation by one day. The assessee has moved

VASIMKHAN HAMIDKHAN PATHAN,DANG vs. INCOME TAX OFFICER, WARD-5, NAVSARI, NAVSARI

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.704/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Physical Court Hearing) Vasimkhan Hamidkhan Pathan Income Tax Officer Ward-5, Navsari, Income Ta Office, Charpool, O Main Bazar, At & Po Waghai Vs. Awabaug, Navsari-396445 Tal, Dang-394730 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bptpp 6081 B (अपीलाथ" /Appellant) (""थ"/Respondent)

148 of the Act. Hence, assessee’s case is covered by the decisions referred to above and penalty u/s 271(1)(c) will not be imposable. 9. We also note that the Co-ordinate Bench of ITAT Delhi, in the case of Meeta Gutgutia (supra), on the same identical facts, deleted the penalty under section

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, SILVASSA WARD , SILVASSA

In the result, the appeal of the assessee is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Penalty proceedings u/s 271(1)(b) and 271F of the Act were also initiated for failure to comply with notices u/s 142(1) of the Act and for failure to file return of income u/s 139(1) of the Act respectively. 10.3 Aggrieved by the order of AO, the appellant filed appeal before the CIT(A). Before

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Penalty proceedings u/s 271(1)(b) and 271F of the Act were also initiated for failure to comply with notices u/s 142(1) of the Act and for failure to file return of income u/s 139(1) of the Act respectively. 10.3 Aggrieved by the order of AO, the appellant filed appeal before the CIT(A). Before

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA , SILVASSA

In the result, the appeal of the assessee is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Penalty proceedings u/s 271(1)(b) and 271F of the Act were also initiated for failure to comply with notices u/s 142(1) of the Act and for failure to file return of income u/s 139(1) of the Act respectively. 10.3 Aggrieved by the order of AO, the appellant filed appeal before the CIT(A). Before

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Penalty proceedings u/s 271(1)(b) and 271F of the Act were also initiated for failure to comply with notices u/s 142(1) of the Act and for failure to file return of income u/s 139(1) of the Act respectively. 10.3 Aggrieved by the order of AO, the appellant filed appeal before the CIT(A). Before

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Penalty proceedings u/s 271(1)(b) and 271F of the Act were also initiated for failure to comply with notices u/s 142(1) of the Act and for failure to file return of income u/s 139(1) of the Act respectively. 10.3 Aggrieved by the order of AO, the appellant filed appeal before the CIT(A). Before

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Penalty proceedings u/s 271(1)(b) and 271F of the Act were also initiated for failure to comply with notices u/s 142(1) of the Act and for failure to file return of income u/s 139(1) of the Act respectively. 10.3 Aggrieved by the order of AO, the appellant filed appeal before the CIT(A). Before

VIKAS AGARWAL,SILVASSA vs. ITO, WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Penalty proceedings u/s 271(1)(b) and 271F of the Act were also initiated for failure to comply with notices u/s 142(1) of the Act and for failure to file return of income u/s 139(1) of the Act respectively. 10.3 Aggrieved by the order of AO, the appellant filed appeal before the CIT(A). Before

VIKAS AGARWAL,DADRA AND NAGAR HAVELI vs. ITO,WARD SILVASSA, SILVASSA

In the result, the appeal of the assessee is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth

Penalty proceedings u/s 271(1)(b) and 271F of the Act were also initiated for failure to comply with notices u/s 142(1) of the Act and for failure to file return of income u/s 139(1) of the Act respectively. 10.3 Aggrieved by the order of AO, the appellant filed appeal before the CIT(A). Before

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)

148, 142(1), 129 of the Act and the show cause notice issued on 09.10.2019, penalty proceedings were initiated by the AO in course of the re-assessment proceedings u/s 144 r.w.s. 147 of the Act. In fact, the AO has passed an ex-parte order u/s 144 r.w.s 147 of the Act wherein failure of assessee to comply with

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)

148, 142(1), 129 of the Act and the show cause notice issued on 09.10.2019, penalty proceedings were initiated by the AO in course of the re-assessment proceedings u/s 144 r.w.s. 147 of the Act. In fact, the AO has passed an ex-parte order u/s 144 r.w.s 147 of the Act wherein failure of assessee to comply with

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)

148, 142(1), 129 of the Act and the show cause notice issued on 09.10.2019, penalty proceedings were initiated by the AO in course of the re-assessment proceedings u/s 144 r.w.s. 147 of the Act. In fact, the AO has passed an ex-parte order u/s 144 r.w.s 147 of the Act wherein failure of assessee to comply with

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)

148, 142(1), 129 of the Act and the show cause notice issued on 09.10.2019, penalty proceedings were initiated by the AO in course of the re-assessment proceedings u/s 144 r.w.s. 147 of the Act. In fact, the AO has passed an ex-parte order u/s 144 r.w.s 147 of the Act wherein failure of assessee to comply with

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)

148, 142(1), 129 of the Act and the show cause notice issued on 09.10.2019, penalty proceedings were initiated by the AO in course of the re-assessment proceedings u/s 144 r.w.s. 147 of the Act. In fact, the AO has passed an ex-parte order u/s 144 r.w.s 147 of the Act wherein failure of assessee to comply with

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

u/s 271(1) (c) is held not imposable; where no addition has been made to the total income assessed vis-a- vis the returned income with respect to the impugned income, it involves allegation of a mere change of head without any tax effect, no explanation has been proved bogus or mala fide. Therefore it is directed to be deleted

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

u/s 271(1) (c) is held not imposable; where no addition has been made to the total income assessed vis-a- vis the returned income with respect to the impugned income, it involves allegation of a mere change of head without any tax effect, no explanation has been proved bogus or mala fide. Therefore it is directed to be deleted

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

u/s 271(1) (c) is held not imposable; where no addition has been made to the total income assessed vis-a- vis the returned income with respect to the impugned income, it involves allegation of a mere change of head without any tax effect, no explanation has been proved bogus or mala fide. Therefore it is directed to be deleted