ITAT Panaji Judgments — May 2025

KRISHNA PLANTATIONS PVT. LTD,MARGAO vs ASSESSMENT UNIT - INCOME TAX DEPARTMENT, DELHI

ITA 199/PAN/2023[2020-21]Status: Disposed8 May 2025AY 2020-21Remanded

The Tribunal set aside the order of the CIT(A) and remitted the disputed issue back to the Assessing Officer. It directed the AO to provide the assessee with adequate opportunity to submit further evidences and information to substantiate the expenditure claimed against royalty income, and to re-adjudicate the matter afresh on merits.

MAHESH SHANKAR KAMBLI,PORVORIM vs PRINCIPAL COMMISSIONER OF INCOME TAX, PANAJI

ITA 70/PAN/2024[2018-19]Status: Disposed8 May 2025AY 2018-19Dismissed

The assessee filed a letter dated 11-04-2025 for the withdrawal of the appeal. The Ld. DR had no objections to the withdrawal. Consequently, the Tribunal treated the appeal as withdrawn and dismissed it.

SHRI BASAVESHWAR PRATHAMIK KRISHI PATTIN SAHAKARI SANGHA N SUNADHOLI,SUNADHOLI vs INCOME TAX OFFICER, GOKAK

ITA 30/PAN/2025[2018-19]Status: Disposed8 May 2025AY 2018-19Allowed

The Tribunal ruled that for AY 2018-19, the CPC did not possess the enabling power under section 143(1)(a)(v) to disallow Section 80P deduction for belated filing. The relevant amendment to Section 143(1)(a)(v) by the Finance Act, 2021, came into effect from April 1, 2021, and was therefore not applicable for the assessment year in question. Thus, the CPC's action was beyond its jurisdiction.

RUDRESH GHANSHYAM PRABHU TENDULKAR,CURCHOREM vs INCOME TAX OFFICER, WARD - 1, MARGAO

ITA 59/PAN/2025[2017-18]Status: Disposed6 May 2025AY 2017-18Remanded

The Tribunal noted the CIT(A) dismissed the appeal ex-parte due to the assessee's non-appearance. Considering the principles of natural justice and the assessee's grounds of appeal, the Tribunal decided to provide another opportunity to substantiate the case. Therefore, the Tribunal set aside the CIT(A)'s order and remitted the disputed issue back to the CIT(A) for fresh adjudication.

SUJATA SOUHARDHA PATTINA SAHAKARI NIYAMITA,ANKOLA vs INCOME TAX OFFICER, WARD - 2, KARWAR

ITA 67/PAN/2025[2013-14]Status: Disposed6 May 2025AY 2013-14Remanded

The ITAT condoned the 146-day delay in filing the appeal before it, recognizing sufficient cause. It then set aside the CIT(A)'s order and remitted the case back to the CIT(A) with a direction to first decide the admission of the assessee's appeal after duly considering the explanation for delay, and if admitted, to adjudicate the appeal on merits as per law.