TaxTMI 
TaxTMI 
2022 (8) TMI 527
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.... For the Assessee : Shri Kishor Parikh, AR ORDER PER SUCHITRA KAMBLE, JUDICIAL MEMBER : These three appeals by the Revenue, three Cross Objections and an appeal by the assessee are filed against different orders, all dated 25.07.2019, passed by the CIT(A-5), Vadodara for the Assessment Years 2013-14, 2014-15, 2015-16 & 2015-16 and were heard together. As a matter of convenience, therefore, all these Appeals & Cross Objections are being disposed of by way of this consolidated order. 2. The grounds of appeals raised by the Revenue in its Appeals are as under : - IT(SS)A No.482/Ahd/2019 - A.Y. 2013-14 "1 On the facts and in the circumstances of the case and in law, whether the Ld. CIT (Appeals) erred in allowing the ded....
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.... Tax, Circle 1(2)(1), Vadodara was erroneous and addition of Rs.2,09,06,738/- was made, aggrieved by the order of the LAO the assessee filed appeal with CIT(A)-5, Vadodara and on the basis of the facts the CIT(A)-5, Vadodara allowed the said deduction claimed by the appellant under section 80IB(11C) of Rs.2,09,06,738/-. Since the appellant has complied with all the provisions of section 80IB(11C), Hon'ble CIT(A)-5, Vadodara allowed the appeal in favour of the assessee after due consideration of facts of the case and judicially applying his mind, therefore request your good selves to consider the facts and dismiss the appeal filed by the DCIT Circle1(2)(1), Vadodara." C.O. No.9/Ahd/2020 - A.Y. 2014-15 "1 The assessment o....
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....the facts and dismiss the appeal filed by the DCIT Circle1(2)(1), Vadodara." The grounds of appeal raised by the Assessee in its Appeal are as under : - ITA No.1512/Ahd/2019 - A.Y. 2015-16 "1 The Commissioner of Income Tax Appeals has erred in disallowing Ground no.02 being the Bullion purchased by the appellant for which necessary documentary proofs/evidences produced during the appellate proceedings. The appellate order of Commissioner of Income Tax Appeals, Vadodara is erroneous, without considering the facts of the case and hence bad-in- Law and Void-ab-initio. 2. Your appellant therefore prays to delete the addition made by the Assessing officer. 3. The assessee is engaged in the Medical Profession a....
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....ing total income at Rs.2,35,57,905/- making disallowance under Section 80IB(11C) of the Act amounting to Rs.2,09,06,738/-. 4. Being aggrieved by the assessment order, the assessee filed appeal before the CIT(A). The CIT(A) partly allowed appeal of the assessee. 5. The Ld. DR submitted that the CIT(A) erred in allowing deduction under Section 80IB(11C) of the Act without appreciating the fact that cash amounting to Rs.26,68,850/- was kept inside the premises during the survey and after issuance of notice under Section 153A of the Act. The assessee has filed return of income and no books of account were maintained during the F.Y. 2014-15. During the search and seizure operation under Section 132 of the Act, the assessee never substantia....
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....tered into with other Hospital Administration which says that in emergency situations and if required additional staff will be supplied especially efficient Nurses and Doctors. 7. We have heard both the parties and perused all the relevant material available on record. From the perusal of the documents submitted before the Assessing Officer as well as before the CIT(A) it can be seen that the local authority i.e. Vadodara Municipal Corporation has issued certificate after verifying all the aspects related to 100 beds capacity in the Hospital and granted registration and permission to run the Medical Facility Centre (Hospital). Thus, there was no doubt as to the required condition of 100 beds Hospital in assessee's case as per the conditi....
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....as filed by the assessee on 23.04.2015. The total income was assessed at Rs.4,35,95,804/- thereby making addition under Section 69A of the Act relating to Unexplained Bullion (Rs.11,38,410/-) and disallowance under Section 80IB(11C) of the Act. 12. The Ld. AR submitted that the Bullion purchased by the assessee during the relevant A.Y. was explained before the Assessing Officer with necessary documentary proof. Thus, the Assessing Officer as well as the CIT(A) was not right in making addition in respect of unexplained bullion. The Ld. AR submitted that proper Balance Sheet along with the Schedule-D explaining the purchase of bullion was submitted before the Assessing Officer which was audited under Section 44AB of the Act. The transactio....