MRS RICHA ROSY D'SOUZA (L.R. OF LATE SHRI GEFFREY STEPHEN D'SOUZA),MARGAO vs. ITO, INTERNATIONAL TAXATION WARD, PANAJI

Appearances Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Capt. Pradeep Arya [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 02/07/2025 घोषणा की तारीख / Date of Pronouncement : 03/07/2025 ORDER PER G. D. PADMAHSHALI; The captioned bunch of appeals of different assessee’s filed u/s 253(1) of the Act of the Income-tax Act, 1961 [‘the Act’] challenges respective separate orders passed by The Commission of Income Tax Appeals-1, Panaji Goa [‘Ld. CIT(A), Goa’] u/s 250 of the Act involving twin assessment years 2013-14 & 2014-15 [‘AY’] which emanated respectively from separate orders passed u/s 143(3)/143(3) r.w.s.147 of the Act.

ITAT-Panaji Page 1 of 6 to 113/PAN/2024 AY : 2013-14 & 2014-15 2. The primary grievance in the present appeals revolves around non consideration of written submission & evidences placed in appellate proceedings before the first appellate authority.

7. As we note that, as against the order of assessment dt. 05/02/2016 passed u/s 143(3) of the Act, the deceased assessee filed an appeal before the Commissioner of Income Tax Appeals-12, Bangalore [‘Ld. CIT(A), Bengaluru’] on 08/03/2016. In response to notices issued in first appellate proceedings the deceased assessee through its representative made written submissions physically vide letter dt. 14/06/2017 and further through registered post vide ITAT-Panaji Page 4 of 6 to 113/PAN/2024 AY : 2013-14 & 2014-15 letter dt. 31/12/2016 & 04/0/2018. These replies were made accompany therewith evidences in support of claim that the cash deposits into bank accounts were solely out of conversion of foreign exchange income brought to India on his home visit, thus representing capital/asset and not income. The proceedings on the request of the deceased assessee was transferred to the Ld. CIT(A), Goa, however all previous submission made before Ld. CIT(A), Bengaluru remained to be part of transferred records. Therefore at the time of passing by the impugned order dt. 29/08/2019 the Ld. CIT(A), Goa had no occasion to vouch those missing submissions. Thus the impugned addition sustained in first appeal is devoid of verification & adjudication. In view thereof the Revenue could hardly object the appellant’s request for setting-aside impugned addition for a limited purpose of verification. ITAT-Panaji Page 5 of 6 to 113/PAN/2024 AY : 2013-14 & 2014-15 8. Placing reliance on ‘St. Paul’s Anglo Indian Education Society’ [2003, 262 ITR 377 (Pat)]’, we are of the view that, the impugned adjudication is unjust as the deceased assessee/appellant was deprived of reasonable opportunity to produce all relevant evidences to establish that cash deposits were made out of conversion of forex money bought on home visit to India. In view thereof, we set-aside the sustained impugned addition for its remand with a direction to adjudicate the same in accordance with law after according three effective hearings to the appellant.

The grounds, stands allowed for statistical purposes. 9. In result, these appeals stands partly allowed for statistical purposes in aforestated terms. In terms of rule 34 of ITAT Rules, 1963 the order pronounced in the open court on date mentioned hereinbefore.