SHAILESH SUBODHCHANDRA JHAVERI,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(1), AHMEDABAD

In the result, the appeal of the assessee is dismissed for both the year under consideration

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

short “Ld. CIT(A)”), Ahmedabad vide orders dated 15.09.2023 for Assessment Years 2011-12 to 2012-13. Since common facts and issues for consideration are involved for all the assessees under consideration, all the appeals filed by the assessee are being taken up together. Condonation of Delay: 2. At the outset, we observe that the appeals filed by the assessee

SHAILESH SUBODHCHANDRA JHAVERI,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(1), AHMEDABAD

In the result, the appeal of the assessee is dismissed for both the year under consideration

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

short “Ld. CIT(A)”), Ahmedabad vide orders dated 15.09.2023 for Assessment Years 2011-12 to 2012-13. Since common facts and issues for consideration are involved for all the assessees under consideration, all the appeals filed by the assessee are being taken up together. Condonation of Delay: 2. At the outset, we observe that the appeals filed by the assessee

SHAILESH S. JHAVERI,AHMEDABAD vs. THE DY.CIT, CENT. CIRCLE-1(1), AHMEDABAD

In the result, the appeal of the assessee is dismissed for both the year under consideration

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar

short “Ld. CIT(A)”), Ahmedabad vide orders dated 15.09.2023 for Assessment Years 2011-12 to 2012-13. Since common facts and issues for consideration are involved for all the assessees under consideration, all the appeals filed by the assessee are being taken up together. Condonation of Delay: 2. At the outset, we observe that the appeals filed by the assessee

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

short term capital gain of block no. 76 & 77 which has been added without considering & appreciating the facts that relevant capital gain has been declared in return of income filled by the assessee and accordingly levied penalty on the same by Assessing officer which has been upheld by CIT Appeal. 3. The appellant also request to honourable court for condonation

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

short term capital gain of block no. 76 & 77 which has been added without considering & appreciating the facts that relevant capital gain has been declared in return of income filled by the assessee and accordingly levied penalty on the same by Assessing officer which has been upheld by CIT Appeal. 3. The appellant also request to honourable court for condonation

SHRI ROHITJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

short term capital gain of block no. 76 & 77 which has been added without considering & appreciating the facts that relevant capital gain has been declared in return of income filled by the assessee and accordingly levied penalty on the same by Assessing officer which has been upheld by CIT Appeal. 3. The appellant also request to honourable court for condonation

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

short term capital gain of block no. 76 & 77 which has been added without considering & appreciating the facts that relevant capital gain has been declared in return of income filled by the assessee and accordingly levied penalty on the same by Assessing officer which has been upheld by CIT Appeal. 3. The appellant also request to honourable court for condonation

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

short term capital gain of block no. 76 & 77 which has been added without considering & appreciating the facts that relevant capital gain has been declared in return of income filled by the assessee and accordingly levied penalty on the same by Assessing officer which has been upheld by CIT Appeal. 3. The appellant also request to honourable court for condonation

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

short term capital gain of block no. 76 & 77 which has been added without considering & appreciating the facts that relevant capital gain has been declared in return of income filled by the assessee and accordingly levied penalty on the same by Assessing officer which has been upheld by CIT Appeal. 3. The appellant also request to honourable court for condonation

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

short term capital gain of block no. 76 & 77 which has been added without considering & appreciating the facts that relevant capital gain has been declared in return of income filled by the assessee and accordingly levied penalty on the same by Assessing officer which has been upheld by CIT Appeal. 3. The appellant also request to honourable court for condonation

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

short term capital gain of block no. 76 & 77 which has been added without considering & appreciating the facts that relevant capital gain has been declared in return of income filled by the assessee and accordingly levied penalty on the same by Assessing officer which has been upheld by CIT Appeal. 3. The appellant also request to honourable court for condonation

SHRI ASHOKJI CHANDUJI THAKOR,,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

short term capital gain of block no. 76 & 77 which has been added without considering & appreciating the facts that relevant capital gain has been declared in return of income filled by the assessee and accordingly levied penalty on the same by Assessing officer which has been upheld by CIT Appeal. 3. The appellant also request to honourable court for condonation

SHRI JIGNESH JAYSUKHLAL GHIYA,VADODARA vs. THE DCIT CIRLCE-4(2), VADODARA

In the result, the appeal filed by the Assessee is allowed

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

delay of 672 days in filing the above appeal is hereby condoned. 3. The brief facts of the case is that the assessee is an individual and deriving income from Salary, House Property, Capital Gain and Other sources. For the Asst. Year 2013-14, assessee filed its belated Return of Income u/s. 139(1) on 26.03.2014 declaring total income

TEXMAT AGENCIES PVT. LTD,AHMEDABAD vs. ITO, WARD-4(1)(1), AHMEDABAD

In the result, assessee’s application for condonation of delay is hereby dismissed

gains. Accordingly, the AO imposed penalty u/s 271(1)(c) of the Act amounting to " 10,60,095/- being 100% of the tax sought to be evaded. In appeal filed by the assessee against the aforesaid penalty order, Ld. CIT(A) dismissed the appeal of the assessee with the following remarks: “8. I have carefully considered the penalty order, assessment

ALISHA PACKAGING INDUSTRIES,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

short term capital loss, gain without confronting any material found and seized etc. statements recorded during search in case of Kushal Ltd. Group and therefore the assessment made is on the basis of hearsay. 8. The appellant prays that the delay in filing of appeal may kindly be condoned

ALISHA PACKAGING INDUSTRIES,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

short term capital loss, gain without confronting any material found and seized etc. statements recorded during search in case of Kushal Ltd. Group and therefore the assessment made is on the basis of hearsay. 8. The appellant prays that the delay in filing of appeal may kindly be condoned

ALISHA PACKAGING INDUSTRIES,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

short term capital loss, gain without confronting any material found and seized etc. statements recorded during search in case of Kushal Ltd. Group and therefore the assessment made is on the basis of hearsay. 8. The appellant prays that the delay in filing of appeal may kindly be condoned

ALISHA PACKAGING INDUSTRIES,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

Bench: Shri T.R. Senthil Kumar (Judicial Member), Shri Narendra Prasad Sinha (Accountant Member)

short term capital loss, gain without confronting any material found and seized etc. statements recorded during search in case of Kushal Ltd. Group and therefore the assessment made is on the basis of hearsay. 8. The appellant prays that the delay in filing of appeal may kindly be condoned

ALISHA PACKAGING INDUSTRIES,AHMEDABAD vs. THE ITO, WARD-3(3)(1), AHMEDABAD

In the result, the appeals filed by the Assessee are allowed for statistical purposes

short term capital loss, gain without confronting any material found and seized etc. statements recorded during search in case of Kushal Ltd. Group and therefore the assessment made is on the basis of hearsay. 8. The appellant prays that the delay in filing of appeal may kindly be condoned