DILIPKUMAR SHI vs. HANKAR ACHARYA,SURATVS.THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE -2, SURAT

In the result, ground of appeal raised by assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No. 325 To 331/Srt/2023 (Assessment Years: 2013-14 To 2019-20) (Hearing In Physical Court) Dilipkumar Shivshankar D.C.I.T., Acharya, Central Circle-2, Vs. 502, Siddhi Vinayak Paredise, 5Th Floor, Aaykar Bhawan, Near Smc Child Holl, Adajan, Majura Gate Surat. Surat-395009. Pan No. Acqpa 1053 K Appellant/ Assessee Respondent/ Revenue

U/s 271(1)(b) of the I.T. Act, 1961. 2. It is therefore prayed that the above penalty may please be deleted as learned members of the tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 3. Brief facts

DILIPKUMAR SHI vs. HANKAR ACHARYA,SURATVS.THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE -2, SURAT

In the result, ground of appeal raised by assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No. 325 To 331/Srt/2023 (Assessment Years: 2013-14 To 2019-20) (Hearing In Physical Court) Dilipkumar Shivshankar D.C.I.T., Acharya, Central Circle-2, Vs. 502, Siddhi Vinayak Paredise, 5Th Floor, Aaykar Bhawan, Near Smc Child Holl, Adajan, Majura Gate Surat. Surat-395009. Pan No. Acqpa 1053 K Appellant/ Assessee Respondent/ Revenue

U/s 271(1)(b) of the I.T. Act, 1961. 2. It is therefore prayed that the above penalty may please be deleted as learned members of the tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 3. Brief facts

DILIPKUMAR SHI vs. HANKAR ACHARYA,SURATVS.THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE -2, SURAT

In the result, ground of appeal raised by assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No. 325 To 331/Srt/2023 (Assessment Years: 2013-14 To 2019-20) (Hearing In Physical Court) Dilipkumar Shivshankar D.C.I.T., Acharya, Central Circle-2, Vs. 502, Siddhi Vinayak Paredise, 5Th Floor, Aaykar Bhawan, Near Smc Child Holl, Adajan, Majura Gate Surat. Surat-395009. Pan No. Acqpa 1053 K Appellant/ Assessee Respondent/ Revenue

U/s 271(1)(b) of the I.T. Act, 1961. 2. It is therefore prayed that the above penalty may please be deleted as learned members of the tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 3. Brief facts

DILIPKUMAR SHI vs. HANKAR ACHARYA,SURATVS.THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE -2, SURAT

In the result, ground of appeal raised by assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No. 325 To 331/Srt/2023 (Assessment Years: 2013-14 To 2019-20) (Hearing In Physical Court) Dilipkumar Shivshankar D.C.I.T., Acharya, Central Circle-2, Vs. 502, Siddhi Vinayak Paredise, 5Th Floor, Aaykar Bhawan, Near Smc Child Holl, Adajan, Majura Gate Surat. Surat-395009. Pan No. Acqpa 1053 K Appellant/ Assessee Respondent/ Revenue

U/s 271(1)(b) of the I.T. Act, 1961. 2. It is therefore prayed that the above penalty may please be deleted as learned members of the tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 3. Brief facts

DILIPKUMAR SHI vs. HANKAR ACHARYA,SURATVS.THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE -2, SURAT

In the result, ground of appeal raised by assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No. 325 To 331/Srt/2023 (Assessment Years: 2013-14 To 2019-20) (Hearing In Physical Court) Dilipkumar Shivshankar D.C.I.T., Acharya, Central Circle-2, Vs. 502, Siddhi Vinayak Paredise, 5Th Floor, Aaykar Bhawan, Near Smc Child Holl, Adajan, Majura Gate Surat. Surat-395009. Pan No. Acqpa 1053 K Appellant/ Assessee Respondent/ Revenue

U/s 271(1)(b) of the I.T. Act, 1961. 2. It is therefore prayed that the above penalty may please be deleted as learned members of the tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 3. Brief facts

DILIPKUMAR SHI vs. HANKAR ACHARYA,SURATVS.THE DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE -2, SURAT

In the result, ground of appeal raised by assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Sainiita No. 325 To 331/Srt/2023 (Assessment Years: 2013-14 To 2019-20) (Hearing In Physical Court) Dilipkumar Shivshankar D.C.I.T., Acharya, Central Circle-2, Vs. 502, Siddhi Vinayak Paredise, 5Th Floor, Aaykar Bhawan, Near Smc Child Holl, Adajan, Majura Gate Surat. Surat-395009. Pan No. Acqpa 1053 K Appellant/ Assessee Respondent/ Revenue

U/s 271(1)(b) of the I.T. Act, 1961. 2. It is therefore prayed that the above penalty may please be deleted as learned members of the tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 3. Brief facts

MANSI RAMESHBHAI VAGHASIYA,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT

In the result, ground of appeal raised by assessee is allowed

Bench: Shri Pawan Singhita No. 400, 401, 402 & 403/Srt/2022 (Assessment Years: 2015-16 To 2018-19) (Hearing In Physical Court) Mansi Rameshbhai D.C.I.T., Vaghasiya, Central Circle-2, Vs. C-3-105, Gadhpur Township, Surat. Kamrej, Surat-395008. Pan No. Beypv 7577 L Appellant/ Assessee Respondent/ Revenue

U/s 271(1)(b) of the I.T. Act, 1961. 2. It is therefore prayed that the above penalty may please be deleted as learned members of the tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 3. Brief facts

MANSI RAMESHBHAI VAGHASIYA,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT

In the result, ground of appeal raised by assessee is allowed

Bench: Shri Pawan Singhita No. 400, 401, 402 & 403/Srt/2022 (Assessment Years: 2015-16 To 2018-19) (Hearing In Physical Court) Mansi Rameshbhai D.C.I.T., Vaghasiya, Central Circle-2, Vs. C-3-105, Gadhpur Township, Surat. Kamrej, Surat-395008. Pan No. Beypv 7577 L Appellant/ Assessee Respondent/ Revenue

U/s 271(1)(b) of the I.T. Act, 1961. 2. It is therefore prayed that the above penalty may please be deleted as learned members of the tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 3. Brief facts

MANSI RAMESHBHAI VAGHASIYA,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT

In the result, ground of appeal raised by assessee is allowed

Bench: Shri Pawan Singhita No. 400, 401, 402 & 403/Srt/2022 (Assessment Years: 2015-16 To 2018-19) (Hearing In Physical Court) Mansi Rameshbhai D.C.I.T., Vaghasiya, Central Circle-2, Vs. C-3-105, Gadhpur Township, Surat. Kamrej, Surat-395008. Pan No. Beypv 7577 L Appellant/ Assessee Respondent/ Revenue

U/s 271(1)(b) of the I.T. Act, 1961. 2. It is therefore prayed that the above penalty may please be deleted as learned members of the tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 3. Brief facts

MANSI RAMESHBHAI VAGHASIYA,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CC-2, SURAT

In the result, ground of appeal raised by assessee is allowed

Bench: Shri Pawan Singhita No. 400, 401, 402 & 403/Srt/2022 (Assessment Years: 2015-16 To 2018-19) (Hearing In Physical Court) Mansi Rameshbhai D.C.I.T., Vaghasiya, Central Circle-2, Vs. C-3-105, Gadhpur Township, Surat. Kamrej, Surat-395008. Pan No. Beypv 7577 L Appellant/ Assessee Respondent/ Revenue

U/s 271(1)(b) of the I.T. Act, 1961. 2. It is therefore prayed that the above penalty may please be deleted as learned members of the tribunal may deem it proper. 3. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 3. Brief facts

BASANTILAL TARBA,RAJASTHAN vs. INCOME TAX OFFICER, WD-3(1)(2), SURAT

In the result, the ground of appeal raised in this appeal is allowed for statistical purposes

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.512/Srt/2024 Assessment Year: (2010-11) (Hybrid Hearing) Bansntilal Tarba Income Tax Officer, Ward-3(1)(2), बनाम/ 429/1023, Sundarnagar, Surat, Aaykar Bhavan, Majura Gate, Vs. Ahimsa Circle, Bhilwara, Surat-395 001 Rajasthan- 311 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Afipt 1037 P (Appellant) (Respondent) िनधा"रती की ओर से /Appellant By Shri Prakash Jhunjhunwala, Ca राज" की ओर से/Respondent By Shri Ravinder Sindhu, Cit-Dr सुनवाई की तारीख /Date Of Hearing 23/07/2025 उद्घोषणा की तारीख /Date Of Pronouncement 26/09/2025

section 250 of the Income-tax Act, 1961 (in short, 'the Act’) dated 24.01.2024 by the National Face Less Appeal Centre (NFAC),Delhi/Commissioner of Income-tax (Appeals) [in short, ‘CIT(A)’] for the assessment year (AY) 2010-11, which in turn arises out of assessment order passed by the Assessing Officer (in short, ‘AO’) u/s. 144 r.w.s

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

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

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

SHRI NANUBHAI GOVINDBHI AHIR,SURAT vs. INCOME TAX OFFICER, WARD - 2(3)(3), SURAT

In the result, this appeal of assessee is allowed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini(Hearing In Virtual Court) Nanubhai Govindbhai Ahir, I.T.O., 143, Sultanabad, Dumas-Ambawadi, Ward-2(3)(3), Vs. Surat-394270. Surat. Pan: Atgpa 0140 A Appellant Respondednt

u/s 271(1)(c) of the I.t. Act, 1961 of Rs. 28,63,562/- although addition on which penalty is imposed stands deleted by the Hon’ble Tribunal. (2) Appellant craves leave to add, alter or delete any ground(s) either before or in the course of hearing of appeal.” 2. At the outset of hearing, the learned Authorised Representative