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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

penalty under Section 271(1)(c) of the Act was deleted by the Hon’ble ITAT, Ahmedabad in IT(SS)A No. 45/Ahd/2020 and ITA No. 204/Ahd/2020. The relevant extracts of the ruling are reproduced for ready reference: “12. The grounds of appeal taken by the assessee are not in consonance with the Rule 8 of the Income Tax (Appellate

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

penalty under Section 271(1)(c) of the Act was deleted by the Hon’ble ITAT, Ahmedabad in IT(SS)A No. 45/Ahd/2020 and ITA No. 204/Ahd/2020. The relevant extracts of the ruling are reproduced for ready reference: “12. The grounds of appeal taken by the assessee are not in consonance with the Rule 8 of the Income Tax (Appellate

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

penalty under Section 271(1)(c) of the Act was deleted by the Hon’ble ITAT, Ahmedabad in IT(SS)A No. 45/Ahd/2020 and ITA No. 204/Ahd/2020. The relevant extracts of the ruling are reproduced for ready reference: “12. The grounds of appeal taken by the assessee are not in consonance with the Rule 8 of the Income Tax (Appellate

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

penalty under Section 271(1)(c) of the Act was deleted by the Hon’ble ITAT, Ahmedabad in IT(SS)A No. 45/Ahd/2020 and ITA No. 204/Ahd/2020. The relevant extracts of the ruling are reproduced for ready reference: “12. The grounds of appeal taken by the assessee are not in consonance with the Rule 8 of the Income Tax (Appellate

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

penalty under Section 271(1)(c) of the Act was deleted by the Hon’ble ITAT, Ahmedabad in IT(SS)A No. 45/Ahd/2020 and ITA No. 204/Ahd/2020. The relevant extracts of the ruling are reproduced for ready reference: “12. The grounds of appeal taken by the assessee are not in consonance with the Rule 8 of the Income Tax (Appellate

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

penalty under Section 271(1)(c) of the Act was deleted by the Hon’ble ITAT, Ahmedabad in IT(SS)A No. 45/Ahd/2020 and ITA No. 204/Ahd/2020. The relevant extracts of the ruling are reproduced for ready reference: “12. The grounds of appeal taken by the assessee are not in consonance with the Rule 8 of the Income Tax (Appellate

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

Bench: Shri Siddhartha Nautiyal & Shri Narendra Prasad Sinha

penalty under Section 271(1)(c) of the Act was deleted by the Hon’ble ITAT, Ahmedabad in IT(SS)A No. 45/Ahd/2020 and ITA No. 204/Ahd/2020. The relevant extracts of the ruling are reproduced for ready reference: “12. The grounds of appeal taken by the assessee are not in consonance with the Rule 8 of the Income Tax (Appellate

DHARMENBHAI MAHENDRABHAI SUTARIA,AHMEDABAD vs. ACIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

B, Jadav Chambers, Nos.259- 2010-11 Ashram Road, A.C.I.T, 9-10. 260/Ahd/2022 & Ahmedabad-380009. Central Circle-(1)(2), 2011-12 Ahmedabad. PAN: ASQPS7606E (Applicant) (Respondent) Assessee by : Ms Nupur Shah, A.R Revenue by : Shri Ashok Kumar Suthar, Sr.DR सुनवाईकीतारीख/Date of Hearing : 19/01/2024 घोषणाकीतारीख/Date of Pronouncement: 10/04/2024 आदेश/O R D E R PER BENCH: The captioned appeals have

DHARMENBHAI MAHENDRABHAI SUTARIA,AHMEDABAD vs. ACIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

B, Jadav Chambers, Nos.259- 2010-11 Ashram Road, A.C.I.T, 9-10. 260/Ahd/2022 & Ahmedabad-380009. Central Circle-(1)(2), 2011-12 Ahmedabad. PAN: ASQPS7606E (Applicant) (Respondent) Assessee by : Ms Nupur Shah, A.R Revenue by : Shri Ashok Kumar Suthar, Sr.DR सुनवाईकीतारीख/Date of Hearing : 19/01/2024 घोषणाकीतारीख/Date of Pronouncement: 10/04/2024 आदेश/O R D E R PER BENCH: The captioned appeals have

DHARMENBHAI MAHENDRABHAI SUTARIA,HUF,AHMEDABAD vs. ACIT, CENTRAL CIRCLE-1(2), , AHMEDABAD

In the result appeal of the assessee is hereby allowed

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalasstt. Sr.No.

B, Jadav Chambers, Nos.259- 2010-11 Ashram Road, A.C.I.T, 9-10. 260/Ahd/2022 & Ahmedabad-380009. Central Circle-(1)(2), 2011-12 Ahmedabad. PAN: ASQPS7606E (Applicant) (Respondent) Assessee by : Ms Nupur Shah, A.R Revenue by : Shri Ashok Kumar Suthar, Sr.DR सुनवाईकीतारीख/Date of Hearing : 19/01/2024 घोषणाकीतारीख/Date of Pronouncement: 10/04/2024 आदेश/O R D E R PER BENCH: The captioned appeals have

M/S. GURUPRASAD INFRASTRUCTURE PVT. LTD.,,BARODA vs. THE DCIT, CENTRAL CIRCLE-1,, BARODA

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita Nos. 1658-1659/Ahd/2017 "नधा"रण वष"/Asstt. Years: 2010-2011 & 2011-12 M/S. Guruprasad Infrastructure D.C.I.T, Pvt. Ltd., Vs. Central Circle-1, 9, Shei Ram Nagar, B/H Rto, Baroda. Warasia Colony, Vadodara-390006. Pan: Aadcg6787C

u/s 271(l)c) r.w. Explanation 5A. Thus, I find no reason to interfere with the orders levying penalty passed by the AO. Accordingly, I uphold the penalties levied by the AO as under and consequently dismiss the appeal filed by the appellant; A.Y Penalty upheld A..Y. 2010-11 Rs.67,98,000/- A.Y. 2011-12 Rs.25

SHRI VITTHALBHAI GORDHANBHAI PRAJAPATI,,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1(2),, AHMEDABAD

In the result, the appeals filed by the assessees in ITA

Bench: Shri Kul Bharatassessment Year: 2012-13 Sureshbhai Gordhanbhai Dcit, बनाम/ Prajapati Cc-1(2) 308/43, Prajapati Vas Ahmedabad Vs. S.G. Highway Thaltej Ahmedabad-59 (Appellant) (Revenue ) P.A. No.Aprpp0781K Assessment Year: 2012-13 Rajivbhai Gordhanbhai Dcit, बनाम/ Prajapati Cc-1(2) 308/43, Prajapati Vas Ahmedabad Vs. S.G. Highway Thaltej Ahmedabad-59 (Appellant) (Revenue ) P.A. No.Aprpp0713R

153A(1)(b) of the Act assessing the same income as returned by the assessee without any variation. It was further contended that during the search, no documents pertaining to the additional income was found/seized. Penalty proceedings have been initiated u/s 271(1)(c) of the Act for concealment of income. He submitted that as the is covered

RAVJIBHAI GORDHANBHAI PRAJAPATI,,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1(2),, AHMEDABAD

In the result, the appeals filed by the assessees in ITA

Bench: Shri Kul Bharatassessment Year: 2012-13 Sureshbhai Gordhanbhai Dcit, बनाम/ Prajapati Cc-1(2) 308/43, Prajapati Vas Ahmedabad Vs. S.G. Highway Thaltej Ahmedabad-59 (Appellant) (Revenue ) P.A. No.Aprpp0781K Assessment Year: 2012-13 Rajivbhai Gordhanbhai Dcit, बनाम/ Prajapati Cc-1(2) 308/43, Prajapati Vas Ahmedabad Vs. S.G. Highway Thaltej Ahmedabad-59 (Appellant) (Revenue ) P.A. No.Aprpp0713R

153A(1)(b) of the Act assessing the same income as returned by the assessee without any variation. It was further contended that during the search, no documents pertaining to the additional income was found/seized. Penalty proceedings have been initiated u/s 271(1)(c) of the Act for concealment of income. He submitted that as the is covered

SHRI SURESHBHAI GORDHANBHAI PRAJAPATI,,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1(2),, AHMEDABAD

In the result, the appeals filed by the assessees in ITA

Bench: Shri Kul Bharatassessment Year: 2012-13 Sureshbhai Gordhanbhai Dcit, बनाम/ Prajapati Cc-1(2) 308/43, Prajapati Vas Ahmedabad Vs. S.G. Highway Thaltej Ahmedabad-59 (Appellant) (Revenue ) P.A. No.Aprpp0781K Assessment Year: 2012-13 Rajivbhai Gordhanbhai Dcit, बनाम/ Prajapati Cc-1(2) 308/43, Prajapati Vas Ahmedabad Vs. S.G. Highway Thaltej Ahmedabad-59 (Appellant) (Revenue ) P.A. No.Aprpp0713R

153A(1)(b) of the Act assessing the same income as returned by the assessee without any variation. It was further contended that during the search, no documents pertaining to the additional income was found/seized. Penalty proceedings have been initiated u/s 271(1)(c) of the Act for concealment of income. He submitted that as the is covered

SHRI VITTHALBHAI GORDHANBHAI PRAJAPATI,,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1(2),, AHMEDABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Roysl. Ita No(S) Asset. Appeal(S) By No(S Year(S) Appellant Vs. Respondent ) Appellant Respondent 1. 04/Ahd/2018 2008-09 Vithalbhai Gordhanbhai D.C.I.T Prajapati, 9, Central Circle- Abbhikaram Complex, 1(2) Ahmedabad Near Bhaikaka Nagar, Thaltej, Ahmedabad Pan: Afzpp0251L

b) of the Act vide order dated 25-2-2015. 2.1 Subsequently, the AO initiated the penalty proceedings on the difference of the income of Rs. 5,56,110.00 disclosed in the income tax return filed under section 139(1) and declared in return filed under section 153A of the Act by issuing a notice under section 274/271(1

THE ACIT, CENTRAL CIRCLE-2(1), AHMEDABAD vs. M/S. DINESHCHANDRA R AGRAWAL INFRACON PVT. LTD., AHMEDABAD

In the result, the appeal of the Revenue is dismissed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita No. 85/Ahd/2021 िनधा"रणवष"/Asstt. Year: 2013-14

u/s 271(1)(c) of the Act and liable for penalty under section271(1)(c) of the Act.” 14. On perusal of above, it is clear that the AO has not levied the penalty on the specific charge as mandated under Section 271(1)(c) of the Act. In such facts and circumstances the Hon'ble Jurisdictional High Court

PARAG V. CHUGH,,GODHRA vs. THE DCIT, CENTRAL CIRCLE-1,, BARODA

In the result the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

u/s 143(3) r.w.s 153A of the Act to the returned income under section 153A of the Act, and therefore appellant cannot be treated to be assessee concealing income. 1.02 Your appellant prays to hold so now and delete the impugned penalty. 2.00 YOUR APPELLANY CRAVES LEAVE TO ADD, AMEND AND /OR DELETE ALL OR ANY GROUND(S) TAKE HEREINABOVE

PARAG V. CHUGH,,GODHRA vs. THE DCIT, CENTRAL-1,, BARODA

In the result the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

u/s 143(3) r.w.s 153A of the Act to the returned income under section 153A of the Act, and therefore appellant cannot be treated to be assessee concealing income. 1.02 Your appellant prays to hold so now and delete the impugned penalty. 2.00 YOUR APPELLANY CRAVES LEAVE TO ADD, AMEND AND /OR DELETE ALL OR ANY GROUND(S) TAKE HEREINABOVE