KHODIYAR ORGANISERS, SURAT,SURAT vs. ACIT, CIRCLE-2(3), SURAT, SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.36/Srt/2024 Assessment Year: (2015-16) (Hybrid Hearing) M/S Khodiyar Organisers, Vs. Acit, Central Plaza, Near Om Terrace, Circle – 2(3), New City Light Road, Surat – Surat 395007, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aakfk1498A (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 21/07/2025 Date Of Pronouncement 13/08/2025

section 250 of the Income-tax Act, 1961 (‘in short, the Act’) dated 27.12.2023 by the Commissioner of Income-tax (Appeal) - 11, Ahmedabad [in short ‘the CIT(A)’] for the assessment year (AY) 2015-16. 2. The grounds of appeal raised by the assessee are as under: “1. On the facts and in the circumstances of the case as well

INCOME TAX OFFICER, SURAT vs. BORDA BROTHERS, VARACHHA ROAD, 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

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

M/S. SHREE LAXMI DEVELOPERS,SILVASSA vs. INCOME TAX OFFICER, SILVASSA WARD, SILVASSA , SILVASSA

penalty\nunder Section 271(1)(c) of the Act for A.Y. 2013-14 passed by the Ld.\nCommissioner of Income Tax (Appeals), (in short “Ld. CIT(A)"), National\nFaceless Appeal Centre (in short “NFAC”), Delhi vide separate orders\ndated 30.40.2024 & 25.04.2024. Since common facts and issues for\nconsideration are involved for both the years under consideration, all the\nappeals filed

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

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)

Sections 139 to 158 of the Act. The special procedure for assessment of search case under Chapter XIV-B u/s 158B to BI for search and seizure action u/s 132 of the Act and requisition u/s 132A continued till 31st May, 2003. Subsequently, assessment in case of search or requisition is carried out u/s 153A, 153B, 153C and 153D

GAURI DHIRENKUMAR SHAH,BHARUCH vs. INCOME TAX OFFICER, WARD - 1(4), BHARUCH

In the result, the grounds of appeal are allowed for statistical purposes

Bench: Shri Pawan Singhआ.अ.सं./Ita Nos.394 & 388/Srt/2023 (Ay 2011-12) (Hearing In Physical Court) Gauri Dhirenkumar Shah Income Tax Officer, 1, Brahamin Faliya, Ward-1(4), Vs Ladeshwar, Bharuch Nr. Swaminarayan Temple, Bharuch-392011 Pan No: Ahnps 2989 Q अपीलाथ"/Appellant ""थ" /Respondent

penalty levied under section 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 16.05.2019. Since the facts in both the appeals are common, relate to same assessment year (2011-12), therefore, both the appeals were clubbed, heard together and are decided by common order to avoid the conflicting decisions. For appreciation of facts

GAURI DHIRENKUMAR SHAH,BHARUCH vs. INCOME TAX OFFICER, WARD - 1(4), BHARUCH

In the result, the grounds of appeal are allowed for statistical purposes

Bench: Shri Pawan Singhआ.अ.सं./Ita Nos.394 & 388/Srt/2023 (Ay 2011-12) (Hearing In Physical Court) Gauri Dhirenkumar Shah Income Tax Officer, 1, Brahamin Faliya, Ward-1(4), Vs Ladeshwar, Bharuch Nr. Swaminarayan Temple, Bharuch-392011 Pan No: Ahnps 2989 Q अपीलाथ"/Appellant ""थ" /Respondent

penalty levied under section 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 16.05.2019. Since the facts in both the appeals are common, relate to same assessment year (2011-12), therefore, both the appeals were clubbed, heard together and are decided by common order to avoid the conflicting decisions. For appreciation of facts

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

M/S. SHREE LAXMI DEVELOPERS,MUMBAI vs. INCOME TAX OFFICER, SILVASSA WARD, SILVASSA, SILVASSA

penalty\nunder Section 271(1)(c) of the Act for A.Y. 2013-14 passed by the Ld.\nCommissioner of Income Tax (Appeals), (in short “Ld. CIT(A)"), National\nFaceless Appeal Centre (in short “NFAC”), Delhi vide separate orders\ndated 30.40.2024 & 25.04.2024. Since common facts and issues for\nconsideration are involved for both the years under consideration, all the\nappeals filed

M/S. SHREE LAXMI DEVELOPERS,MUMBAI vs. INCOME TAX OFFICER, SILVASSA WARD, SILVASSA, SILVASSA

penalty\nunder Section 271(1)(c) of the Act for A.Y. 2013-14 passed by the Ld.\nCommissioner of Income Tax (Appeals), (in short “Ld. CIT(A)"), National\nFaceless Appeal Centre (in short “NFAC”), Delhi vide separate orders\ndated 30.40.2024 & 25.04.2024. Since common facts and issues for\nconsideration are involved for both the years under consideration, all the\nappeals filed

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

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

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

SHRI NEHRUNAGAR CO-OP. HOUSING SOCIETY,SURAT vs. INCOME TAX OFFICER, WARD-1(3)(5), SURAT

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

Bench: Dr. A. L. Sainiआयकर अपील सं./Ita No.507/Srt/2023 Assessment Year: (2016-17) (Physical Hearing) Shri Nehrunagar Co.Op. Housing Vs. The Ito, Society, Ward – 1(3)(5), Umang Hall, Nehrunagar Society, Surat Ichchanath Road, Surat – 395007. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aabas2271H (Appellant) (Respondent)

57 of the Act was disallowed by the assessing officer. 6. Aggrieved by the order of Assessing Officer, the assessee carried the mater in appeal before the ld. CIT(A) who has partly allowed the appeal of assessee, observing as follows: “Grounds 1 to 2: On perusal of facts of the case and case laws quoted by the assessee, depreciation

VIHAN VIBHAG CREDIT CO-OPERATIVE SOCIETY LTD.,SURAT vs. ITO, WARD 2(2)(5), SURAT

In the result, the appeal of the assessee is allowed

Bench: Ms. Suchitra Raghunath Kamble & Shri Bijayananda Prusethआयकर अपील सं./Ita No.707/Srt/2025 Assessment Year: (2017-18) (Hybrid Hearing) Vihan Vibhag Credit Co-Operative Vs. Ito, Society Ltd., Ward – 2(2)(5), At & Po: Vihan, Tal – Kamrej, Surat Tapi – 394320, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabav5113F (Appellant) (Respondent) Appellant By Shri Akshay M. Modi, Ca Respondent By Ms Neerja Sharma, Sr. Dr Date Of Hearing 17/11/2025 Date Of Pronouncement 27/11/2025

penalty notice u/s 271(1)(c) of the Act, the appellant informed its new tax consultant who advised to file appeal before the Tribunal. The learned Authorized Representative (ld. AR) of the assessee submitted that the delay was neither wilful nor intentional. He requested that the delay may be condoned in the interest of justice. ITA No.707/SRT/2025/AY.2017-18 Vihan Vibhag Credit