SHRI KHAMBHAT TALUKA SARVAJANIK KELAVANI MANDAL,ANAND vs. THE ITO, WARD-EXEMPTION, VADODARA

In the result, appeal of the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinhaassessment Year: 2017-18

condone the delay. He submitted that when the accountant had been negligent before the AO and also before the Ld. CIT(A), which resulted in ex-parte orders, the assessee should have taken precaution to ensure that the present appeal was filed within time. According to the Ld. CIT(A), the assessee cannot escape by merely passing on the blame

RAVINDRABHAI LAKSHMANRAV MANE,AHMEDABAD vs. ITO, WARD-5(3)(5), AHMEDABAD

In the result the appeal filed by the assessee in IT(SS)A No

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

unexplained money u/s.69A of the Act for the cash seized u/s.132A of the Act though the same has been declared by the appellant under the head "Income from other Sources" in the return of income filed. 5. The appellant prays that the delay in filing of appeal may kindly be condoned

MAHEMUDKHAN AJAMUDDIN RANA,VADODARA vs. THE ITO, WARD-1(3)(1), VADODARA

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

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

money under section 69A of the Act and added the same to the total income, which was subject to tax under section 115BBE of the Act. Penalty proceedings under sections 271AAC(1) and 272A(1)(d) were also initiated for unexplained income and non-compliance to statutory notices, respectively. 4. In appeal, he Commissioner (Appeals) dismissed the assessee’s appeal

HUSENI STATIONERY & PAPER MART,GODHRA vs. THE INCOME TAX OFFICER WARD 1, GODHRA, GODHRA

In the result, appeal filed by the assessee in ITA 1971/Ahd/2024 is allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

unexplained money added under section 69A read with section 115BBE of the Act. 5. In appeal, the Commissioner (Appeals) dismissed the appeal filed by the assessee on the grounds of delay in filing of appeal. The CIT(Appeals) noted that in Form 35, the assessee admitted that there was a delay of 367 days in filing the appeal and also

HUSENI STATIONERY & PAPER MART,GODHRA vs. THE INCOME TAX OFFICER WARD 1, GODHRA, GODHRA

In the result, appeal filed by the assessee in ITA 1971/Ahd/2024 is allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

unexplained money added under section 69A read with section 115BBE of the Act. 5. In appeal, the Commissioner (Appeals) dismissed the appeal filed by the assessee on the grounds of delay in filing of appeal. The CIT(Appeals) noted that in Form 35, the assessee admitted that there was a delay of 367 days in filing the appeal and also

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condoned and learned CIT(A) should have adjudicated appeal on merits and should not have dismissed the same in limine. 2. (a) The learned CIT(A) erred in law and on facts in confirming additions of Rs.4,89,85,09,303/- comprising of following items in the assessment order: (i) Unexplained cash deposits 1,86,78,95,978/- (ii) Unexplained

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condoned and learned CIT(A) should have adjudicated appeal on merits and should not have dismissed the same in limine. 2. (a) The learned CIT(A) erred in law and on facts in confirming additions of Rs.4,89,85,09,303/- comprising of following items in the assessment order: (i) Unexplained cash deposits 1,86,78,95,978/- (ii) Unexplained

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condoned and learned CIT(A) should have adjudicated appeal on merits and should not have dismissed the same in limine. 2. (a) The learned CIT(A) erred in law and on facts in confirming additions of Rs.4,89,85,09,303/- comprising of following items in the assessment order: (i) Unexplained cash deposits 1,86,78,95,978/- (ii) Unexplained

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condoned and learned CIT(A) should have adjudicated appeal on merits and should not have dismissed the same in limine. 2. (a) The learned CIT(A) erred in law and on facts in confirming additions of Rs.4,89,85,09,303/- comprising of following items in the assessment order: (i) Unexplained cash deposits 1,86,78,95,978/- (ii) Unexplained

GUJARAT MEDICAL EDUCATION AND RESEARCH SOCIETY AHMEDABAD,GANDHINAGAR vs. THE DY.CIT, CIRCLE-1, EXEMP, AHMEDABAD

In the result, the appeals of the assessee for A

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condoned and learned CIT(A) should have adjudicated appeal on merits and should not have dismissed the same in limine. 2. (a) The learned CIT(A) erred in law and on facts in confirming additions of Rs.4,89,85,09,303/- comprising of following items in the assessment order: (i) Unexplained cash deposits 1,86,78,95,978/- (ii) Unexplained

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

In the result, both appeals of the assessee are allowed

Bench: Shri Rajpal Yadav, Vice- & Shri Waseem Ahmedआयकर अपील सं./ It(Ss)A No. 45 & Ita No.204/Ahd/2020 "नधा"रण वष"/Assessment Year: 2005-06 Rohitji Chanduji Thakore Dcit, Cent.Cir.2(1) Chandanami Nivas Vs Ahmedabad. Thakor Vas, Ambali Gam Ahmedabad. Pan : Adtpt 4435 C अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Tushar Hemani, Sr.Adv Parimal Singh B. Parmar, Ar Shri Vijay Govani, Ar Revenue By : Shri Virendra Ojha, Cit-Dr

condone the delay and proceed to decided both the appeals on merit. 9. First we take IT(SS)A.No.45/Ahd/2020 (Quantum appeal): 10. In this appeal, the assessee has taken one additional ground of appeal, whereby he has pleaded as under: “The action of the ld.AO in framing the assessment u/s.153A r.w. section

DILIPKUMAR PASHABHAI PRAJAPATI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(5), AHMEDABAD

In the result, both the appeals of the assessee in ITA Nos

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1095 & 1096/Ahd/2024 िनधा"रण वष" /Assessment Years : 2016-17 & 2017-18 Respectively Dilipkumar Pashabhai Prajapati The Income Tax Officer बनाम/ C/Sf 211 Pushp Business Campus Ward-3(3)(5) V/S. Nr. Vastral Cross Road Ahmedabad Sp Ring Road Vastral Ahmedabad – 382 418 "थायी लेखा सं./Pan:Atrpp 9632 R (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri Jinesh Shah, Ar Revenue By : Shri R.N. Dsouza, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 10/09/2024 घोषणा की तारीख /Date Of Pronouncement: 25/09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

money ITA Nos.1095 & 1096/Ahd/2024 Dilipkumar Pashabhai Prajapati vs. ITO Asst. Years : 2016-17 & 2017-18 without conducting actual business activities. The investigation revealed that the office premises were mostly non-operational, and the primary person associated with the entity had admitted that he was a dummy director. 2.2. Following are the details of various notices issued and the response

DILIPKUMAR PASHABHAI PRAJAPATI,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(5), AHMEDABAD

In the result, both the appeals of the assessee in ITA Nos

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita Nos.1095 & 1096/Ahd/2024 िनधा"रण वष" /Assessment Years : 2016-17 & 2017-18 Respectively Dilipkumar Pashabhai Prajapati The Income Tax Officer बनाम/ C/Sf 211 Pushp Business Campus Ward-3(3)(5) V/S. Nr. Vastral Cross Road Ahmedabad Sp Ring Road Vastral Ahmedabad – 382 418 "थायी लेखा सं./Pan:Atrpp 9632 R (अपीलाथ%/ Appellant) (&' यथ%/ Respondent) Assessee By : Shri Jinesh Shah, Ar Revenue By : Shri R.N. Dsouza, Cit-Dr सुनवाई की तारीख/Date Of Hearing : 10/09/2024 घोषणा की तारीख /Date Of Pronouncement: 25/09/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

money ITA Nos.1095 & 1096/Ahd/2024 Dilipkumar Pashabhai Prajapati vs. ITO Asst. Years : 2016-17 & 2017-18 without conducting actual business activities. The investigation revealed that the office premises were mostly non-operational, and the primary person associated with the entity had admitted that he was a dummy director. 2.2. Following are the details of various notices issued and the response

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condoning the delay in filing of the present appeals. We shall first take up ITA No. 210/Ahd/2020 in the case of Shri Rohit C. Thakore for A.Y. 2011-12 5. The assessee has taken the following grounds of appeal: ITA No. 210/Ahd/2020 & 08 others Shri Rohitji Chanduji Thakore vs. ITO Asst. Years

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condoning the delay in filing of the present appeals. We shall first take up ITA No. 210/Ahd/2020 in the case of Shri Rohit C. Thakore for A.Y. 2011-12 5. The assessee has taken the following grounds of appeal: ITA No. 210/Ahd/2020 & 08 others Shri Rohitji Chanduji Thakore vs. ITO Asst. Years

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condoning the delay in filing of the present appeals. We shall first take up ITA No. 210/Ahd/2020 in the case of Shri Rohit C. Thakore for A.Y. 2011-12 5. The assessee has taken the following grounds of appeal: ITA No. 210/Ahd/2020 & 08 others Shri Rohitji Chanduji Thakore vs. ITO Asst. Years

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condoning the delay in filing of the present appeals. We shall first take up ITA No. 210/Ahd/2020 in the case of Shri Rohit C. Thakore for A.Y. 2011-12 5. The assessee has taken the following grounds of appeal: ITA No. 210/Ahd/2020 & 08 others Shri Rohitji Chanduji Thakore vs. ITO Asst. Years

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condoning the delay in filing of the present appeals. We shall first take up ITA No. 210/Ahd/2020 in the case of Shri Rohit C. Thakore for A.Y. 2011-12 5. The assessee has taken the following grounds of appeal: ITA No. 210/Ahd/2020 & 08 others Shri Rohitji Chanduji Thakore vs. ITO Asst. Years

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

condoning the delay in filing of the present appeals. We shall first take up ITA No. 210/Ahd/2020 in the case of Shri Rohit C. Thakore for A.Y. 2011-12 5. The assessee has taken the following grounds of appeal: ITA No. 210/Ahd/2020 & 08 others Shri Rohitji Chanduji Thakore vs. ITO Asst. Years