AKSHAR GEMS,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIR.3(2), SURAT

In the result, appeal filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.24/Srt/2022 "नधा"रण वष"/Assessment Year: (2016-17) (Virtual Court Hearing) Akshar Gems, Assistant Commissioner Of 3Rd Floor, Shreeji Diamond Apartment, Vs. Income-Tax, Circle-3(2), Nandu Doshi Ni Wadi, Vastadevdi Road, Aaykar Bhavan Nr.Majura Katargam, Surat – 395004 Gate, Opp. New Civil Hospital, Surat-395001 (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aarfa3697A Assessee By Shri Mehul Shah, Ca Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 27/12/2022 Date Of Pronouncement 30/01/2023

section 271-I of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), dated 28.06.2019. 2. The grounds of appeal raised by the assessee are as follows: “1. On the facts and in the circumstances of the case, as well as law on the subject, the Learned Asst. Commissioner of Income Tax, Circle-3(2), Surat erred

HETAL RAMANLAL SHAH,SURAT vs. ITO, WARD-1(2)(2), SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Pruseth

2– 3. 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 of Rs. 11,35,434/- u/s. 271(1)(c) of the I.T. Act, 1961. 4. It is therefore prayed that penalty levied by the assessing officer

GANESH GANPAT ALIM,MAHARASHTRA vs. ITO WASRD-3(3)(1), SURAT

In the result, appeals filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.40/Srt/2022 "नधा"रण वष"/Assessment Year: (2012-13) (Physical Hearing) Ganesh Ganpat Alim, Vs. The Ito, B-205, Mahashakti Appartment, Ward -1(1)(1), Jai Shree Jahannath, Nr. Manvel Panda Surat. Road, Nr. Mahak City Virar East, Mumbai, Maharashtra – 401305. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ambpa5834F आयकर अपील सं./Ita No.41/Srt/2022 "नधा"रण वष"/Assessment Year: (2012-13) Ganesh Ganpat Alim, Vs. The Ito, B-205, Mahashakti Appartment, Ward -3(3)(1), Jai Shree Jahannath, Nr. Manvel Panda Surat. Road, Nr. Mahak City Virar East, Mumbai, Maharashtra – 401305. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ambpa5834F Appellant By Shri Sapnesh Sheth, Ca Respondent By Shri Ashok B. Koli, Cit(Dr) With Shri Vinod Kumar, Sr. Dr 22/03/2023 Date Of Hearing Date Of Pronouncement 08/05/2023 आदेश / O R D E R Per Dr. A. L. Saini, Am: Captioned Two Appeals Filed By The Assessee, Pertaining To Assessment Year (Ay) 2012-13, Are Directed Against The Orders Passed By The Learned Commissioner Of Income Tax (Appeals), [In Short “The Ld. Cit(A)”], Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer Under Section 144 R.W.S 147 & A Penalty Order Passed By The Assessing Officer Under Section 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

Penalty proceedings u/s 271(1)(c) of the Act initiated for furnishing inaccurate particulars of income thereby concealment of income.” 11. Therefore, Ld. Counsel contended that the issue has been discussed and examined by the Assessing Officer in the original assessment order, dated 30.03.2015 for assessment order 2012-13, therefore the Assessing Officer should not have recorded reasons again

GANESH GANPAT ALIM,MAHARASHTRA vs. INCOME TAX OFFICER, WARD-1(1)(1), SURAT

In the result, appeals filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.40/Srt/2022 "नधा"रण वष"/Assessment Year: (2012-13) (Physical Hearing) Ganesh Ganpat Alim, Vs. The Ito, B-205, Mahashakti Appartment, Ward -1(1)(1), Jai Shree Jahannath, Nr. Manvel Panda Surat. Road, Nr. Mahak City Virar East, Mumbai, Maharashtra – 401305. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ambpa5834F आयकर अपील सं./Ita No.41/Srt/2022 "नधा"रण वष"/Assessment Year: (2012-13) Ganesh Ganpat Alim, Vs. The Ito, B-205, Mahashakti Appartment, Ward -3(3)(1), Jai Shree Jahannath, Nr. Manvel Panda Surat. Road, Nr. Mahak City Virar East, Mumbai, Maharashtra – 401305. (Appellant) (Respondent) "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ambpa5834F Appellant By Shri Sapnesh Sheth, Ca Respondent By Shri Ashok B. Koli, Cit(Dr) With Shri Vinod Kumar, Sr. Dr 22/03/2023 Date Of Hearing Date Of Pronouncement 08/05/2023 आदेश / O R D E R Per Dr. A. L. Saini, Am: Captioned Two Appeals Filed By The Assessee, Pertaining To Assessment Year (Ay) 2012-13, Are Directed Against The Orders Passed By The Learned Commissioner Of Income Tax (Appeals), [In Short “The Ld. Cit(A)”], Which In Turn Arises Out Of An Assessment Order Passed By The Assessing Officer Under Section 144 R.W.S 147 & A Penalty Order Passed By The Assessing Officer Under Section 271(1)(C) Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”).

Penalty proceedings u/s 271(1)(c) of the Act initiated for furnishing inaccurate particulars of income thereby concealment of income.” 11. Therefore, Ld. Counsel contended that the issue has been discussed and examined by the Assessing Officer in the original assessment order, dated 30.03.2015 for assessment order 2012-13, therefore the Assessing Officer should not have recorded reasons again

GIRDHARBHAI HARIBHAI GAJERA,SURAT vs. ITO(INTERNATIONAL TAXATION), SURAT

In the result, additional grounds raised by the assessee is allowed

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपील सं./Ita No.143/Srt/2019 (िनधा"रणवष" / Assessment Year: (2015-16) (Physical Court Hearing) Girdharbhai Haribhai Gajera Income Tax Officer 1,Vrushal Nagar, Opp. (International Taxation), 107, 1St Vs. Ktargam Police Station, Floor, Anavil Business Centre, Katargam Road, Surat-35004 Adajan-Hazira Road, Opp. Star Bazar, Adajan, Surat-395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abepg 7339 M (Assessee ) (Respondent)

45,720/-. The case of the assessee was selected for scrutiny through CASS and accordingly notice u/s 143(2) of the Act was issued. Thereafter, notices u/s 142(1) were issued on 09.06.2017, 29.08.2017, 08.09.2017. The Penalty notice u/s. 271(l)(b) was also issued on 08.09.2017. The assessee with other persons have transferred two non- agricultural land to Shanti

UTKARSH VASANTKUMAR MEHTA,SILVASSA vs. DCIT, VAPI CIRCLE, VAPI

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

Bench: SHRI PAWAN SINGH (Judicial Member), SHRI BIJAYANANDA PRUSETH (Accountant Member)

2,45,822/-. Thus, the assessee has shown less duty drawback to the extent of Utkarsh Vasantkumar Mehta AY 2015-16 (penalty U/s 271(1)(c) Rs. 70,299/-. The assessee was issued show cause notice, in the reply the assessee stated that duty drawback is accounted on receipt basis, the duty drawback of Rs. 1,75,253/- received actually

KANTILAL DAYALBHAI RAMBHAI ,SURAT vs. ITO(INT. TAX), SURAT

In the result, appeal of the assessee is allowed for statistical purposes

Penalty\nproceedings also initiated by AO u/s 271(1)(c) r.w.s. 274, 271 (1)(c) r.w.s. 274\nand 271F of the Act.\n7.\nAggrieved by the order of AO, the assessee filed appeal before the\nCIT(A). The findings of the CIT(A) are at pages 7 to 8 of the appellate order. The\nCIT(A) observed that the appellant

SHRI RAJESHKUMAR R. LOHIA,,SURAT vs. THE INCOME TAX OFFICER, WARD-9(3),, SURAT

In the result, ground no.1 of the assessee is allowed

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.2453/Ahd/2013 "नधा"रण वष"/Assessment Year: 2008-09 Shri Rajeshkumar R.Lohia, V The Income Tax Officer, C/O.Abhay Agencies, S Ward-9(3), Surat. 203, Adatiya Awas, Bombay . Market, Umarwad, Surat – 395010. [Pan: Aaqpl 7299 A] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Sapnesh R.Sheth – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr

2 of 10 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of the appeal.” 3. Brief facts of the case are that during the assessment proceedings, the ld.Assessing Officer(AO) found that assessee was maintaining bank account at ICICI Bank, which was not reflected. It was further noticed

AMIT RASIKLAL SANGANI,GHOD DOD ROAD, SURAT vs. INCOME TAX OFFICER, WARD-1(3)(1) , SURAT

In the result, appeal of the assessee is allowed

penalty\nproceeding u/s 271(1)(c) and 271F of the Act. Aggrieved by the addition made\nby AO, assessee preferred appeal before CIT(A).\n3.\nBefore CIT(A), assessee filed written submission which are at pages 2 to\n4 of the appellate order. The appellant submitted that M/s Shanti Construction\nis assessed to tax and it had owned

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, 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

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

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

45,725/- (credit entries), totaling to Rs.12,89,725/- was treated\nas unexplained investment u/s 69 of the Act and added to his income.\nLater on, penalty proceedings u/s 271(1)(c) of the Act were also\ninitiated for concealment of income. Accordingly, penalty notice u/s\n271(1)(c) r.w.s. 274 of the Act was issued on 25.09.2018 and served

GHANSHYAMBHAI KANJIBHAI GANGADIA,SURAT vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, SURAT

In the result, Ground No. 3 of the assessee’s appeal is allowed for statistical purposes

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethi.T(Ss).A. No. 08/Srt/2024 (Assessment Year: 2016-17) Ghanshyambhai Kanjibhai Vs. Assistant Commissioner Of Gangadia-Individual, Income Tax, Bungalow No.11, Kantareshvar Central Circle-3, Society, Nr. Balashram, Surat Katargam, Surat-395004 [Pan No.Aawpg3371J] (Appellant) .. (Respondent)

45 4,14,500 27,020 5,41,430 1,26,930 3 46 4,11,000 26,780 5,46,530 1,35,530 4 49 4,32,500 28,200 5,75,510 1,43,010 5 50 4,28,000 27,900 5,69,390 1,41,390 Total 6,62,686 4. During the course

MADHUBEN NAROTTAMBHAI PATEL,NA vs. ARIVS.ITO, WARD-3, NAVSARI

In the result, appeal of the assessee is allowed

Bench: Shri Siddhartha Nautiyal & Shri Bijayananda Prusethआयकर अपील सं./Ita No.967/Srt/2024 Assessment Year: (2012-13) (Hybrid Hearing) Madhuben Narottambhai Patel Income Tax Officer, Ward-3, बनाम/ C/O Modern Furniture, Navsari, Room No.206, Income Vs. Brahman Faliya, Khergam Tax Officer, Char Pool, Awabaug, Road, Chikhli, Navsari-396 521 Navsari-396 445 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Bsppp 1158 N (अपीलाथ"/Appellant) (""थ" /Respondent) िनधा"रती की ओर से /Appellant By Shri Rajesh Upadhyay, Ar राज" की ओर से /Respondent By Shri Mukesh Jain, Sr-Dr सुनवाई की तारीख/Date Of Hearing 27/02/2025 उद्घोषणा की तारीख/Date Of Pronouncement 28/02/2025

penalty proceedings u/s 271(1)(c) of the Act. 3. Aggrieved by the order of AO, assessee filed appeal before CIT(A). Before the CIT(A), assessee submitted that reopening is made only on the basis of information about the deposits made in her bank account. The assessee had not filed her return of income but had deposited cash

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VAPI vs. RADHA MADHAV ECO INDUSTRIAL PARK, VAPI

section 253(3) of the Act. The assessee has filed an affidavit giving reasons for delay in filing the appeal before the Tribunal. In the affidavit, the assessee stated that CIT(A) has passed order u/s 250 of the Act on 15.09.2023. However, the assessee filed the appeal on 29.06.2024. Therefore, there is a delay of 63 days. The assessee

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VAPI vs. RADHA MADHAV ECO INDUSTRIAL PARK, VAPI

section 253(3) of the Act. The assessee has filed an\naffidavit giving reasons for delay in filing the appeal before the Tribunal. In\nthe affidavit, the assessee stated that CIT(A) has passed order u/s 250 of the\nAct on 15.09.2023. However, the assessee filed the appeal on 29.06.2024.\nTherefore, there is a delay of 63 days. The assessee

KANAIYALAL LABHUBHAI NAROLA,SURAT vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-3,(2), SURAT, SURAT

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

45 taxmann.com 533 (Ahd – Trib.), Mahavar\nWoolen Mills vs. CIT, 111 Taxman 568 (Del.) and Shailash S. Patel, 97 taxmann.com\n570 (Ahd – Trib.).\n4.3\nThe CIT(A) further observed that the AO made addition u/s 68 of the Act,\nwhich was not correct as per law because, in this case, the appellant was found to\nbe the owner of unexplained

RADHA MADHAV ECO-INDUSTRIAL PARK,VALSAD vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VAPI

In the result, appeal of the assessee is partly allowed and appeal of revenue is dismissed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.762/Srt/2023 Assessment Year: (2021-22) (Hybrid Hearing) The Acit, Vs. Radha Madhav Eco-Industrial Park, Central Circle – 1, Village Degam, Opp – Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.41/Srt/2024 Assessment Year: (2021-22) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp – Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita Nos.625/Srt/2024 Assessment Year: (2018-19) The Acit, Vs. Radha Madhav Eco-Industrial Park, Central Circle – 1, Village Degam, Opp – Padmavati Vapi Logistics, Nasik Road, Degam, Tal – Vapi, District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent) आयकर अपील सं./Ita No.632/Srt/2024 Assessment Year: (2018-19) Radha Madhav Eco-Industrial Park, Vs. The Acit, Village Degam, Opp – Padmavati Central Circle – 1, Logistics, Nasik Road, Degam, Tal – Vapi, Vapi District – Valsad – 396191, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaaofr2845L (Appellant) (Respondent)

section 253(3) of the Act. The assessee has filed an affidavit giving reasons for delay in filing the appeal before the Tribunal. In the affidavit, the assessee stated that CIT(A) has passed order u/s 250 of the Act on 15.09.2023. However, the assessee filed the appeal on 29.06.2024. Therefore, there is a delay of 63 days. The assessee