Shri Falgun K. Doshi, Baroda v. The Dy.CIT.,Circle-2(1),, Baroda

ITSSA 8/AHD/2009 | misc
Pronouncement Date: 07-12-2011 | Result: Allowed

Appeal Details

RSA Number 820516 RSA 2009
Bench Ahmedabad
Appeal Number ITSSA 8/AHD/2009
Duration Of Justice 2 year(s) 10 month(s) 8 day(s)
Appellant Shri Falgun K. Doshi, Baroda
Respondent The Dy.CIT.,Circle-2(1),, Baroda
Appeal Type Income Tax (Search & Seizure) Appeal
Pronouncement Date 07-12-2011
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted D
Tribunal Order Date 07-12-2011
Date Of Final Hearing 07-12-2011
Next Hearing Date 07-12-2011
Assessment Year misc
Appeal Filed On 29-01-2009
Judgment Text
- 1 - IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH D AHMEDABAD BEFORE S/SHRI D.K.TYAGI JM AND B.P. JAIN AM. IT(SS) A NO. BLOCK PERIOD 08/AHD/2009 1986-87 TO 5/10/1995 09/AHD/2009 -DO- 10/AHD/2009 1984-85 TO 5/10/1995 11/AHD/2009 1986-87 TO 5/10/1995 12/AHD/2009 1988-89 TO 5/10/1995 13/AHD/2009 1984-85 TO 5/10/1995 14/AHD/2009 1988-89 TO 5/10/1995 SHRI FALGUN K. DOSHI 33 MADHAV BAUG SOCIETY MAKARPURA BARODA- 390010 VS. DY. CIT CIRCLE 2(1) BARODA. SHRI CHIMANLAL GIRDHARLAL DOSHI 33 MADHAV BAUG SOCIETY MAKARPURA BARODA-390010. VS. DY. CIT CIRCLE 2(1) BARODA. SHRI VIJAY CHIMANLAL DOSHI 33 MADHAV BAUG SOCIETY MAKARPURA BARODA-390010 VS. DY. CIT CIRCLE 2(1) BARODA. SHRI BHARAT CHIMANLAL DOSHI 33 MADHAV BAUG SOCIETY MAKARPURA BARODA-390010 VS. DY. CIT CIRCLE 2(1) BARODA. M/S VIMAL FIRE CONTROLS 33 MADHAV BAUG SOCIETY MAKARPURA BARODA-390010 VS. DY. CIT CIRCLE 2(1) BARODA. M/S PANCHRATNA INDUSTRIES 33 MADHAV BAUG SOCIETY MAKARPURA BARODA-390010 VS. DY. CIT CIRCLE 2(1) BARODA. M/S DHANLAXMI ENTERPRISES 33 MADHAV BAUG SOCIETY MAKARPURA BARODA-390010 VS. DY. CIT CIRCLE 2(1) BARODA. APPELLANT BY :- SHRI S. N. SOPARKAR SR.ADVOCATE & MRS. URVASHI SHODHAN ADVOCATE. RESPONDENT BY:- SHRI S. S. PARIDA CIT DR IT(SS)A NOS. 8 TO 14/AHD/2009 BLOCK PERIOD 1986-87 TO 5/10/1995 & OTHERS 2 DATE OF HEARING :7/12/2011 DATE OF PRONOUNCEMENT : 7/12/2011 O R D E R PER BENCH ALL THESE APPEALS ARE RELATE TO DOSHI GROUP. A SEAR CH UNDER SECTION 132 OF THE ACT WAS CARRIED OUT AT THE BUSINESS AND RESIDENTIAL PREMISES OF SHRI NALIN C. DOSHI THE PROPRIETOR OF VISEC DAMAN/ BARODA. IN ALL THE APPEALS ADDITIONS HAVE BEEN MADE ON PROTECTIVE BASI S AND THE ADDITIONS ON SUBSTANTIVE BASIS WERE MADE IN THE CASE OF SHRI NALIN C. DOSHI. 2. AT THE TIME OF HEARING AT THE OUTSET THE LD. COU NSEL OF THE ASSESSEES SUBMITTED THAT SHRI NALIN C. DOSHI HAS TAKEN TURNOV ER OF ALL THE 9 GROUP CONCERNS AND OFFERED UNDISCLOSED INCOME IN HIS PETI TION BEFORE THE SETTLEMENT COMMISSION. THE HEARING BEFORE THE SETTL EMENT COMMISSION HAS ALSO BEEN COMPLETED AND FINAL DECISION OF SETTL EMENT COMMISSION IS EXPECTED TO COME ANY TIME. SINCE SHRI NALIN C. DOSH I HAS OFFERED THE UNDISCLOSED INCOME OF THE ENTIRE GROUP IN HIS SETTL EMENT PETITION IT WOULD BE PROPER THAT THE MATTER INVOLVED IN ALL THESE APP EALS MAY KINDLY BE RESTORED TO THE FILE OF AO FOR FRESH ADJUDICATION I N THE LIGHT OF FINAL DECISION OF THE SETTLEMENT COMMISSION. THE LD. DR DID NOT OPPOSE THIS IT(SS)A NOS. 8 TO 14/AHD/2009 BLOCK PERIOD 1986-87 TO 5/10/1995 & OTHERS 3 SUBMISSION OF LD. COUNSEL. THEREFORE THE MATTER IN VOLVED IN ALL THESE APPEALS IS RESTORED BACK TO THE FILE OF AO FOR FRES H ADJUDICATION IN THE LIGHT OF FINAL DECISION OF THE SETTLEMENT COMMISSIO N. THE APPEALS ARE ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT ALL THE APPEALS ARE ALLOWED FOR S TATISTICAL PURPOSES. ORDER WAS PRONOUNCED IN OPEN COURT ON 7/12/2011. SD/- SD/- (B.P. JAIN) (D.K. TYAGI) ACCOUNTANT MEMBER JUDICI AL MEMBER AHMEDABAD MAHATA/- COPY OF THE ORDER FORWARDED TO :- 1. THE ASSESSEE. 2. THE REVENUE. 3. THE CIT(APPEALS)- 4. THE CIT CONCERNS. 5. THE DR ITAT AHMEDABAD 6. GUARD FILE. BY ORDER DEPUTY / ASSTT.REGISTRAR ITAT AHMEDABAD 1.DATE OF DICTATION 7/12/2011. 2.DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE TH E DICTATING MEMBER.OTHER MEMBER 8/12/2011 3.DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. P.S./P.S. 4.DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT.. 5.DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR .P.S./P.S 6.DATE ON WHICH THE FILE GOES TO THE BENCH CLERK .. 7.DATE ON WHICH THE FILE GOES TO THE HEAD CLERK . 8.THE DATE ON WHICH THE FILE GOES TO THE ASSTT. REG ISTRAR FOR SIGNATURE ON THE ORDER 9.DATE OF DESPATCH OF THE ORDER..