GAHNSHYAM K KEVADIYA HUF,SURAT vs. ITO, WARD-1(3)(6), SURAT

In the result, the ground of appeal raised in this\nappeal is allowed

penalty u/s 271(1)(c)\nof the Income Tax Act, 1961.\n7.It is therefore prayed that above addition may please be deleted as learned\nMembers of the Tribunal may deem it proper.\n8. Appellant craves leave to add, alter or delete any ground(s) either before or in\nthe course of the hearing of the appeal.\"\n2. Rival submissions

GHANSHYAM K KEVADIYA HUF,SURAT vs. ITO-1(3)(6), SURAT

In the result, the ground of appeal raised in this\nappeal is allowed

penalty u/s 271(1)(c)\nof the Income Tax Act, 1961.\n7.It is therefore prayed that above addition may please be deleted as learned\nMembers of the Tribunal may deem it proper.\n8. Appellant craves leave to add, alter or delete any ground(s) either before or in\nthe course of the hearing of the appeal.”\n2. Rival submissions

MADHVI AJITKUMAR RANKA ,NA vs. ARIVS.ACIT, NAVSARI CIRCLE, NAVSARI

In the result, the appeal is allowed for statistical purposes

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.124/Srt/2025 Assessment Year: (2017-18) (Hybrid Hearing) Madhvi Ajitkumar Ranka, Vs. Acit, 88, Sunder Nagar, Jamalpore, Navsari Circle, Navsari – 396445 Navsari "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ahfpr5791K (Appellant) (Respondent) Appellant By Shri Darshit J. Naik, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 01/09/2025 Date Of Pronouncement 26/11/2025

penalty u/s 271(1)(c) of the Act, after which he immediately informed his tax consultant. Thereafter, he approached another Chartered Accountant, Mr. Darshit J. Naik, who guided him to appeal filed before the Tribunal. He submitted that the delay was neither willful nor deliberate and circumstances beyond his control. The learned Authorized Representative (ld. AR) of the assessee requested