DOURADO BUSINESS CENTER,SANCOALE vs. INCOME TAX OFFICER, PANAJI

PDF · subscribers
ITA 117/PAN/2026Status: DisposedITAT Panaji18 August 2026AY 2023-246 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and remanded the case back to the Assessing Officer for a fresh adjudication. The Assessing Officer is directed to examine the details to be furnished by the assessee regarding business activities and incidental expenses.

What were the facts?

The assessee failed to appear before the CIT(A) on two hearing dates, leading to an ex-parte dismissal of their appeal. The assessee argued that the assessment order contained errors regarding presumptive taxation and disallowance of incidental expenses.

What were the issues?

Whether the assessee is eligible for presumptive taxation under Section 44AD and whether incidental expenses incurred for earning commission income should be allowed. Also, the issue of unexplained credits in the bank account.

Which sections of the Income-tax Act were involved?

Section 44AD,Section 69A,Section 143(3),Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PANAJI BENCH, ‘SMC’ PANAJI

Before: DR.MANISH BORAD & SHRI VINAY BHAMORE

For Appellant: Shri Gaurish N Agni Adv, Smt Ruchika Mishra, Adv, Smt Priyadarshini
For Respondent: Shri Mayur Kamble
Hearing: 12.08.2026Pronounced: 18.08.2026

आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order forwarded to : अपील र्थी / The Appellant. 1. प्रत्यर्थी / The Respondent. 2. 3. The Pr. CIT concerned. विभ गीय प्रतितनधि, आयकर अपीलीय अधिकरण, Panaji 4. ‘SMC’ Bench / DR, ITAT, Panaji ‘SMC’ Bench ग र्ड फ़ इल / Guard File. 5.

आिेश नुस र / BY ORDER,

// True Copy // Assistant Registrar/Sr.PS, आयकर अपीलीय अधिकरण, Panaji/ ITAT, Panaji

More judgments on Section 44AD

All 2,222 judgments and leading authorities on Section 44AD →

Recent GST High Court judgments

Search GST case law →