INCOME TAX OFFICER, WARD-3(3)(1), SURAT, SURAT vs. BORDA BROTHERS, SURAT

In the result, both the appeals filed by the Department are dismissed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

penalty under Section 271(1)(c) of the Act. Since common facts and issues for consideration are involved for both the years under consideration, both appeals filed by the assessee are taken up together. We shall first deal with ITA No. 1062/Srt/2024 (A.Y. 2007-08) 2. The Department raised the following grounds of appeal: ITA Nos.1062&1068/Srt/2024 ITO vs. Borda

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

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

penalty order u/s 271(1)(c), filed an appeal before the CIT(A)\non the advice of the new consultant. The CIT(A) reiterated the section\n249(3) of the Act and power of the CIT(A) to condone the delay in\nfiling appeal, which is at para 5.1 of his order. The CIT(A) has placed\nreliance in cases

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

1), 129 and show cause notices u/s 148 of the Act were issued but there was non-compliance to the said notices. Hence, the Assessing Officer (in short, ‘AO’) passed order u/s 144 of the Act because assessee failed to discharge the onus cast on him though he was given 4 ITA Nos.530 & 531/SRT/2024/AYs.2012-13 Balvant Nandlal Talaviya sufficient opportunities

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

1), 129 and show cause notices u/s 148 of the Act were issued but there was non-compliance to the said notices. Hence, the Assessing Officer (in short, ‘AO’) passed order u/s 144 of the Act because assessee failed to discharge the onus cast on him though he was given 4 ITA Nos.530 & 531/SRT/2024/AYs.2012-13 Balvant Nandlal Talaviya sufficient opportunities

PRAKASHSINH THAKOR,SURAT vs. ACIT, CIRCLE-2(2), SURAT

In the result, this appeal of assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Physical Court) Prakashsinh Thakor, A.C.I.T., 53, Pratap Nagar, Delad, Olpad, Circle2(2), Vs. Surat-394540 Surat. Pan: Alhpt 9125 B Appellant Respondednt

u/s 139(1) of the Act. 4. It is, therefore, prayed that penalty imposed by assessing officer and partly confirmed by Commissioner of Income Tax (Appeals), NFAC may please be deleted. 5. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal.” 2. Brief facts of the case

RAVI MAHEXA,DAMAN AND DIU vs. INCOME TAX OFFICER, WARD 5, , VAPI

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.193 To 195/Srt/2022 Assessment Years: (2015-16 To 2017-18) (Physical Hearing) Ravi Mahexa, Vs. Income Tax Officer, Ward-5, 7Th 14/55, Dilipnagar Near Dilip Nagar Vapi, Fortune Square, Floor, 8Th Floor & 9Th Floor, Ii, Ground, Daman, Daman – 396210, Daman & Diu (Ut) Chala Road, Vapi-396191 Ravi Mahexa Income Tax Officer, Daman 14/55, Dilipnagar Near Dilip Nagar Ward, Daman Jevanji Ground, Daman, Daman & Diu (Ut) - Apartment, Kavi Khabardar 396210 Road, Daman-396210 Vapi "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apkpm1888H (Assessee) (Respondent) Assessee By Shri P. M. Jagasheth, Ca Respondent By Shri Minal Kamble, Sr. Dr Date Of Hearing 19/07/2023 Date Of Pronouncement 31/07/2023

penalty proceedings u/s 271(1)(c ) of the Act.” 4. First, we shall adjudicate the Summarized and concise grounds of appeal raised by the assessee, in lead case in ITA No.195/SRT/2022, where books of accounts of assessee were rejected by the Assessing Officer u/s 145(3) of the Act. The summarized and concise ground No.1 is reproduced below for ready

RAVI MAHEXA,DAMAN AND DIU vs. INCOME TAX OFFICER, DAMAN WARD, DAMAN

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.193 To 195/Srt/2022 Assessment Years: (2015-16 To 2017-18) (Physical Hearing) Ravi Mahexa, Vs. Income Tax Officer, Ward-5, 7Th 14/55, Dilipnagar Near Dilip Nagar Vapi, Fortune Square, Floor, 8Th Floor & 9Th Floor, Ii, Ground, Daman, Daman – 396210, Daman & Diu (Ut) Chala Road, Vapi-396191 Ravi Mahexa Income Tax Officer, Daman 14/55, Dilipnagar Near Dilip Nagar Ward, Daman Jevanji Ground, Daman, Daman & Diu (Ut) - Apartment, Kavi Khabardar 396210 Road, Daman-396210 Vapi "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apkpm1888H (Assessee) (Respondent) Assessee By Shri P. M. Jagasheth, Ca Respondent By Shri Minal Kamble, Sr. Dr Date Of Hearing 19/07/2023 Date Of Pronouncement 31/07/2023

penalty proceedings u/s 271(1)(c ) of the Act.” 4. First, we shall adjudicate the Summarized and concise grounds of appeal raised by the assessee, in lead case in ITA No.195/SRT/2022, where books of accounts of assessee were rejected by the Assessing Officer u/s 145(3) of the Act. The summarized and concise ground No.1 is reproduced below for ready

RAVI MAHEXA,DAMAN AND DIU vs. INCOME TAX OFFICER, DAMAN WARD, DAMAN

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita Nos.193 To 195/Srt/2022 Assessment Years: (2015-16 To 2017-18) (Physical Hearing) Ravi Mahexa, Vs. Income Tax Officer, Ward-5, 7Th 14/55, Dilipnagar Near Dilip Nagar Vapi, Fortune Square, Floor, 8Th Floor & 9Th Floor, Ii, Ground, Daman, Daman – 396210, Daman & Diu (Ut) Chala Road, Vapi-396191 Ravi Mahexa Income Tax Officer, Daman 14/55, Dilipnagar Near Dilip Nagar Ward, Daman Jevanji Ground, Daman, Daman & Diu (Ut) - Apartment, Kavi Khabardar 396210 Road, Daman-396210 Vapi "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Apkpm1888H (Assessee) (Respondent) Assessee By Shri P. M. Jagasheth, Ca Respondent By Shri Minal Kamble, Sr. Dr Date Of Hearing 19/07/2023 Date Of Pronouncement 31/07/2023

penalty proceedings u/s 271(1)(c ) of the Act.” 4. First, we shall adjudicate the Summarized and concise grounds of appeal raised by the assessee, in lead case in ITA No.195/SRT/2022, where books of accounts of assessee were rejected by the Assessing Officer u/s 145(3) of the Act. The summarized and concise ground No.1 is reproduced below for ready

LAXMIBEN NARAYAN CHAUTE,SURAT vs. ITO, WARD 1(2)(3), SURAT

In the result, appeal of the assessee is allowed

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.357/Srt/2025 Assessment Year: 2014-15 (Hybrid Hearing) Laxmiben Narayan Chaute Income Tax Officer, Ward- 1(2)(3), बनाम/ Plot No.2, Ambica Society 2, Surat, Aaykar Bhavan, Majura Vs. Udhna Magdalla Road, Surat- Gate, Surat-395 001 395 007 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Abfpc 0082 L (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Manish J Shah, Ar राज" की ओर से /Respondent By Ms. Namita Patel, Sr-Dr सुनवाई की तारीख/Date Of Hearing 27/08/2025 उद्घोषणा की तारीख/Date Of Pronouncement 17/11/2025

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’), dated 10.02.2025 by the National Faceless Appeal Centre, Delhi/Commissioner of Income- tax(Appeals) [in short, ‘CIT(A)’] for the assessment year (AY) 2014-15, confirming penalty levied u/s 271(1)(c) of the Act by Assessing Officer (in short, ‘AO’) vide order dated 26.03.2019. 2. Grounds of appeal

DINABEN DILIPKUMAR PATEL,NA vs. ARIVS.INCOME TAX OFFICER, WARD-2, NAVSARI, NAVSARI

In the result, ground related to the credit entry of Rs

Bench: Shri Pawan Singh

u/s 271(1)(c)] (Physical hearing) Dinaben Dilipkumar Patel, I.T.O., C/o- Hitendra Desai, 48/49, Ward-2, Vs. Bandhan, Patel Nagar Society, Navsari. Chhapra Road, Navsari-396445. PAN No. AAVPP 5860 A Appellant/ assessee Respondent/ revenue Assessee represented by Shri Darshit J Naik, CA & Shri Jairaj M Naik, CA Department represented by Shri Vinod Kumar, Sr. DR Date of hearing 23/03/2023

DINABEN DILIPKUMAR PATEL,NA vs. ASRIVS.INCOME TAX OFFICER, WARD-2, NAVSARI

In the result, ground related to the credit entry of Rs

Bench: Shri Pawan Singh

u/s 271(1)(c)] (Physical hearing) Dinaben Dilipkumar Patel, I.T.O., C/o- Hitendra Desai, 48/49, Ward-2, Vs. Bandhan, Patel Nagar Society, Navsari. Chhapra Road, Navsari-396445. PAN No. AAVPP 5860 A Appellant/ assessee Respondent/ revenue Assessee represented by Shri Darshit J Naik, CA & Shri Jairaj M Naik, CA Department represented by Shri Vinod Kumar, Sr. DR Date of hearing 23/03/2023

RAJENDRAPRASAD BABULAL KHETAN,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIR. - 4, SURAT

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.142/Srt/2023 (Assessment Year: 2017-18) (Physical Hearing) Rajendraprasad Babulal Khetan, Vs. The Acit, E-2-1101, Capital Greens, Vesu Central Circle-4, – Bharthana, Surat – 395007. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abqpk8161R (Appellant) (Respondent) आयकर अपील (खोज और ज"ती) सं./It(Ss)A Nos.32/Srt/2023 (Assessment Year: 2017-18) Rajendraprasad Babulal Khetan, Vs. The Acit, E-2-1101, Capital Greens, Vesu Central Circle-4, – Bharthana, Surat – 395007. Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abqpk8161R (Appellant) (Respondent)

Penalty proceedings u/s. 271(1)(c) of the Act are initiated on this issue for concealment of income.” 6. In view of the above aforesaid factual and legal discussion and respectfully following the decision of Madras High Court in Kumararani Meenakshi Achi (supra) and decision of Co-ordinate Bench in Prabhodhchandra Ambelal Desai (supra), the revenue cannot treat the assessee

SHRI VITHALBHAI KADVABHAI KORAT,SURAT vs. INCOME TAX OFFICER, WARD - 3(3)(1), SURAT

In the result, the grounds of appeal raised by the assessee are allowed

Bench: Shri Pawan Singhआ.अ.सं./Ita No.205/Srt/2023 (Ay 2016-17) (Hearing In Physical Court) Vithalbhai Kadvabhai Korat Income Tax Officer, Ward- 55,V.T. Nagar, Near Sarthana 3(3)(1), Surat, Aaykar Bhavan, Vs Jakatnaka, Varachha, Majura Gate, Surat-395006 Surat-395001 Pan No: Adkpk 2173 K अपीलाथ"/Appellant ""थ" /Respondent

section 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 24.06.2019. The assessee has raised the following grounds of appeal:- “1. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in confirming the action of Assessing Officer in levying penalty

SHRI FARSURAM RATILAL BHAMWALA,,BHARUCH vs. THE INCOME TAX OFFICER, WARD-1,, BHARUCH

In the result, the appeal of the assessee is allowed

Bench: The Ld. Cit(A) & Ld. Cit(A) After Considering The Case Of Both The Parties Dismissed The Appeal Filed By The Assessee.

penalty proceedings u/s 274 r.w.s 271(l)(c) of the Act.” Ground No. 1 4. This ground raised by the assessee relates to challenging the order of ld. CIT(A) in confirming the action of ITO in making additions of Rs. 5,36,556/- u/s. 41(1) of the Income Tax Act, 1961. 5. Ld. A.R. appearing on behalf

BIPIN MOTIBHAI PATEL ,BHARUCH vs. INCOME TAX OFFICER BHARUCH WARD 1(1), BHARUCH

In the result, the appeal of the assessee is dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.182/Srt/2025 (Assessment Year: 2008-09) (Hybrid Hearing) Bipin Motibhai Patel, Vs. The Ito, F-1, Patel Faliya, Dasan, At Po Ward – 1(1), Dasan, Bharuch - 392001 Bharuch "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aqtpp8142R (Appellant) (Respondent) Appellant By None Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 06/08/2025 Date Of Pronouncement 03/11/2025

section 250 of the Income-tax Act, 1961 (in short, ‘the Act’) dated 07.02.2025 by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short, ‘CIT(A)’] for the assessment year (AY) 2008-09. 2. The grounds of appeal raised by the assessee are as follows: “1. Under the facts and circumstances of the case, Ld. Commissioner

ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, SURAT, SURAT vs. MS. JANANI EXPORTS, MUMBAI

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.604/Srt/2024 (Assessment Year:2019-20) (Hybrid Hearing) Acit, Vs. M/S Janani Exports, Central Circle – 2, 704, Vastu Slip Apt., 7Th Floor, Nr. Surat Parsi Colony, Pump House, Andheri (E), Mumbai - 400093 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj3969P (Appellant) (Respondent) It(Ss)A Nos.9, 10 & 19/Srt/2024 (Ays:2013-14, 2014-15 & 2018-19) Acit, Vs. M/S Janani Exports, Central Circle – 2, 704, Vastu Slip Apt., 7Th Floor, Nr. Surat Parsi Colony, Pump House, Andheri (E), Mumbai - 400093 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj3969P (Appellant) (Respondent) It(Ss)A Nos.20 To 22/Srt/2024 (Ays: 2013-14 To 2015-16) M/S Janani Exports, Vs. Acit, 704, Vastu Slip Apt., 7Th Floor, Nr. Central Circle – 2, Parsi Colony, Pump House, Andheri Surat (E), Mumbai - 400093 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj3969P (Appellant) (Respondent) It(Ss)A Nos.35 To 38/Srt/2024 (Ays: 2016-17 To 2019-20) M/S Janani Exports, Vs. Acit, 704, Vastu Slip Apt., 7Th Floor, Nr. Central Circle – 2, Parsi Colony, Pump House, Andheri Surat (E), Mumbai - 400093 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj3969P (Appellant) (Respondent)

36 was purely unintentional. We find that the additional ground of appeal raised by the assessee is purely legal in nature and, no additional fact are to be brought on record to adjudicate such issue. The facts relating to the adjudication of this issue can be ascertained form the body of the assessment order; hence, the additional ground of appeal

ACIT, CIRCLE-2(1)(1), INCOME TAX DEPARTMENT vs. S D MATERIAL HANDLERS PRIVATE LIMITED, SURAT

In the result, the appeal of the Revenue is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.499/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Hybrid Hearing) Assistant Commissioner Of M/S S D Material Handlers Pvt. Ltd. Income-Tax, Circle-2(1)(1), Surat Vs. 405-408, Shivalik Western, L.P. Room No.612, 6Th Floor, Aayakar Savani Road, Adajan Adajan Bhavan, Near Majura Gate, Bo, Surat-395009 Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccd 3481B (अपीलाथ" /Assessee) (""थ"/Respondent)

271/-. The Ld.PCIT-2, Surat vide his order dated 19.03.2018, has set aside the case u/s 263 to the file of Assessing Office for making fresh enquiry. Therefore, a notice u/s 142(1) was issued on 19.07.2018, with a specific questionnaire and asked the assessee to submit its reply on 27.07.2018. In response to the notices issued, assessee furnished documents

THE ACIT, CIRCLE-1, BHARUCH vs. M/S. J.K. JEWELLERS, BHARUCH

In the result, ground No.3 raised by the Revenue, is dismissed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.440/Srt/2018 Assessment Year: (2014-15) (Virtual Hearing) The Acit, Circle-1, Vs. M/S. J. K. Jewellers, Bharuch. Station Road, Near Rungta School, Bharuch. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj5951F (Assessee) (Respondent) आयकर अपील सं./Ita No.443/Srt/2018 Assessment Year: (2014-15) M/S. J. K. Jewellers, Vs. The Acit, Circle-1, Station Road, Near Rungta Bharuch. School, Bharuch. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaefj5951F (Assessee) (Respondent)

271(1)(c) and holding ground no.5 to be pre-mature. 5. The assessee craves leave to add, amend and/or alter the ground or grounds of appeal either before or at the time of hearing of the appeal.” 5. Since the grounds of appeals raised by the Revenue and Assessee are interconnected and mix, therefore, we shall adjudicate them together