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62 results for “condonation of delay”+ Cash Depositclear

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Key Topics

Condonation of Delay55Addition to Income31Cash Deposit30Natural Justice17Section 143(3)11Section 6811Section 14410Section 12A8Section 253(1)

SUMITRA NINGAPPA GUDI,BELAGAVI vs. ASSESSMENT UNIT INCOME TAX DEPARTMENT, BELAGAVI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 114/PAN/2025[2015-2016]Status: DisposedITAT Panaji13 Aug 2025AY 2015-2016

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. No.114/Pan/2025 (A.Y.2015-16) Sumitra Ningappa Gudi, Vs. I T O, A/P Neginhal, National E Assessment Bailhiongal, Centre, Belgaum-591102, Delhi. Karnataka. Pan .No.Bozpg0104F (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 144

condoning the delay in filling the appeal and sustaining the addition u/se 69Aof the Act by the Assessing Officer. 2. The brief facts of the case are that, the assessee has not filed the return of income. The Assessing Officer (AO) 2 ITA. No.114/PAN/2025 Sumitra Ningappa gudi. based on the information found that the assesse has made cash deposits

GOURISH GOPINATH DESAI,UTTAR KANNADA vs. ITO -2, KARWAR, KARWAR

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 286/PAN/2025[2014-15]Status: Disposed

Showing 1–20 of 62 · Page 1 of 4

6
Section 2505
Section 69A5
Unexplained Cash Credit5
ITAT Panaji
27 Oct 2025
AY 2014-15

Bench: Shri Pavan Kumar Gadalei T A. Nos. 284,285 & 286/Pan/2025 (A.Y.2014-15 ) Gourish Gopinath Desai, Vs Ito-Ward-2, Katgal Kumta, Aayakar Bhavan, . Uttar Kannada-581444, Karwar-581301, Karnataka. Karnataka. Pan No:Bfwpd9695E

Section 144Section 68

condoning the delay in filling the appeal before the CIT(A). 2. Since the issues involved in these appeals are common and identical, hence they are clubbed, heard and a 2 ITA. No.284,285 & 286/PAN/2025 Gourish Gopinath Desai. consolidated order is passed. For the sake of convenience, shall take up ITA No.284/PAN/2025 as a lead case and facts narrated

GOURISH GOPINATH DESAI,UTTAR KANNADA vs. ITO -2, KARWAR, KARWAR

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 285/PAN/2025[2014-15]Status: DisposedITAT Panaji27 Oct 2025AY 2014-15

Bench: Shri Pavan Kumar Gadalei T A. Nos. 284,285 & 286/Pan/2025 (A.Y.2014-15 ) Gourish Gopinath Desai, Vs Ito-Ward-2, Katgal Kumta, Aayakar Bhavan, . Uttar Kannada-581444, Karwar-581301, Karnataka. Karnataka. Pan No:Bfwpd9695E

Section 144Section 68

condoning the delay in filling the appeal before the CIT(A). 2. Since the issues involved in these appeals are common and identical, hence they are clubbed, heard and a 2 ITA. No.284,285 & 286/PAN/2025 Gourish Gopinath Desai. consolidated order is passed. For the sake of convenience, shall take up ITA No.284/PAN/2025 as a lead case and facts narrated

GOURISH GOPINATH DESAI ,KARWAR vs. ITO -2, KARWAR , UTTARA KANNADA DISTRICT

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 284/PAN/2025[2014-15]Status: DisposedITAT Panaji27 Oct 2025AY 2014-15

Bench: Shri Pavan Kumar Gadalei T A. Nos. 284,285 & 286/Pan/2025 (A.Y.2014-15 ) Gourish Gopinath Desai, Vs Ito-Ward-2, Katgal Kumta, Aayakar Bhavan, . Uttar Kannada-581444, Karwar-581301, Karnataka. Karnataka. Pan No:Bfwpd9695E

Section 144Section 68

condoning the delay in filling the appeal before the CIT(A). 2. Since the issues involved in these appeals are common and identical, hence they are clubbed, heard and a 2 ITA. No.284,285 & 286/PAN/2025 Gourish Gopinath Desai. consolidated order is passed. For the sake of convenience, shall take up ITA No.284/PAN/2025 as a lead case and facts narrated

APPASAB RAMAPPA LINGAREDDI,BELAGAVI vs. INCOME TAX OFFICER, WARD 2, BELAGAVI, BELAGAVI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 375/PAN/2025[2017-18]Status: DisposedITAT Panaji11 Dec 2025AY 2017-18

Bench: Shri Pavan Kumar Gadalei T A. Nos.375/Pan/2025 (A.Y. 2017-18 ) Appasab Ramappa Lingareddi, Vs Ito-Ward-1, 397,Satti, Feroj Khimjibhai Cpx, . At Post-Satti Tal , Civil Hospital Road Athani, Belagavi-590001. Belagavi-591240, Karnataka. Karnataka. Pan No. Ammpl5861G (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 144Section 69A

condoning the delay in filling the appeal before the CIT(A). 2 ITA. No.375 /PAN/2025 Appasab Ramappa Lingareddi.. 2. The brief facts of the case are that, the assessee has not filed the return of income. The Assessing Officer (AO) based on the information from ITBA data analytics found that the assessee has made substantial cash deposits

SHREE BASAVESHWAR VIVIDHA UDDESHGALA SAHAKARI SANGHA NIYAMIT,YARGATTI vs. INCOME TAX OFFICER, WARD - 1, GOKAK

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 20/PAN/2025[2017-18]Status: DisposedITAT Panaji24 Mar 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.20/Pan/2025 (A.Y. 2017-18 ) Shree Basaveshwar Vividha Vs National Faceless Uddeshgala Sahakari. Assessment Centre, . Sangha Niyamit, Yaragatti Delhi- Hukkeri, . Belgaum-591309, Karnataka. Pan/Gir No. Aaqas6113H (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 144

cash deposits of Rs 11,70,000/-in 2 ITA. No.20 /PAN/2025 Shree Basaveshwar Vividha Uddeshgala Sahakari Sangha Niyamit,Yargatti. BDCC Bank Badakanur in the F.Y.2017-18 and the notice u/sec142(1) of the Act was issued to furnish the details. Since, no details were filed and sources were not explained, hence the AO considering the information available on record

COFRE DO FUNDO DA CRUZ ALO DE BAMBOLIM,BAMBOLIM vs. INCOME TAX OFFICER, NFAC, , DELHI

In the result, the appeal filed by assessee is allowed for statistical purposes

ITA 305/PAN/2024[2015-16]Status: DisposedITAT Panaji04 Jun 2025AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.305/Pan/2024 (A.Y. 2015-16 ) Cofre Do Fundo Da Cruz Alo Vs National E – De Bombolim, Assessment Centre, . 101/1,Holy Cross Shrine, Delhi-110001 Bambolim, Gmc Complex, . Bambolim-403202, Goa. Pan .No. Aabtc0675N (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By Smt.Pratibha.R. Ar Revenue By Shri.Deshmukh S Prakashsr.Dr

Section 11Section 249(4)(b)

condone the delay and admit the appeal. 3. The brief facts of the case are that, the assessee is a religious trust. The Assessing Officer (AO) based on the information from ITBA data, found that the assesse has made cash deposits

SANILA MOL,NAVELIM, MARGAO GOA vs. INCOME TAX OFFICER, MARGAO GOA

In the result, the appeal filed by assesse is allowed for statistical purposes

ITA 52/PAN/2025[2017-18]Status: DisposedITAT Panaji08 Apr 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos. 52/Pan/2025 (A.Y. 2017-18) Sanila Mol, Vs I.T.O-Ward-3, 406-G, Vijay Niwas, Blessing Pioneer Cplx, . Shanti Nagar, Old Market, Aquem Baixo, Navelim, Opp:District Court, Salcete-403601, Margoa-403601, Goa. Goa. Pan/Gir No. Baqpm8101B (अपीलाथ"/Appellant) (""यथ"/Respondent)

Section 144

condone the delay and admit the appeal. The assessee has raised the grounds of appeal challenging the ex-parte order of the CIT(A) sustaining the additions u/sec69A of the Act and income determined under presumptive basis. 3. The brief facts of the case are that, the assesse is engaged in the business of whole sale and retail grocery items

ASIF ABDULHAK SOUDAGAR,KUMTA vs. INCOME TAX OFFICER WARD -2, KARWAR, KARAWAR

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 145/PAN/2025[2019-20]Status: DisposedITAT Panaji14 Jan 2026AY 2019-20

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.145/Pan/2025 (A.Y. 2019-20) Asif Abdulhak Soudagar, National E – Vs Soudagar Chicken Centre, Assessment Centre, . Old Fish Market Road, Delhi-110001. Kumta, . Uttarakannada-581343, Karnataka. Pan: Diyps8481L (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 144

condone the delay and admit the appeal. 3. The brief facts of the case are that, the assessee is engaged in a business under the name Soudagar Chicken Centre Kumta and the assesee has not filed the return of income for A.Y.2019-2020.The Assessing Officer (AO) based on the information from ITBA data analytics NMS found that the assessee has made

JAGDISH SAVANT,BELGAUM vs. INCOME TAX OFFICER, BELGAUM

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 227/PAN/2025[2017-18]Status: DisposedITAT Panaji17 Sept 2025AY 2017-18

Bench: Shri Pavan Kumar Gadalei T A. Nos.227/Pan/2025 (A.Y. 2017-18 ) Jagdish Shambhu Savant, Vs Ito-Ward-4, 102,Kaivalya Residency, Feroj Khimjibhai Cpx, . Budhwar Peth, Civil Hospital Road Belagavi-590006, Belagavi-590001. Karnataka. Karnataka. Pan/Gir No. Assps9453P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 68

deposits and also a show cause notice was issued, and there was a partial compliance explaining sources and receipts are from petrol bunk business. 3.Whereas the A.O. has dealt on the submissions and was not satisfied with the explanations and dealt on the provisions of section 68 of the Act and made addition of unexplained cash credits of Rs.15

INCOME TAX OFFICER, INCOME TAX OFFICE, FEROJ KHIMJIBHAI COMPLEX, BELAGAVI vs. S G COPPER PRODUCTS PVT LTD, VAZE GALLI, M VADGAON, BGM

In the result, the appeal filed by the revenue and the cross objections of the assessee are allowed for statistical purposes

ITA 166/PAN/2023[2017-18]Status: DisposedITAT Panaji01 Aug 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.166/Pan/2023 & C.O.No.4/Pan/2024 (A.Y. 2017-18 ) I T O Ward -1 Vs S G Copper Products Civil Hospital Road, Pvt Limited, . Belgaum-590001. 125/A, Vazegalli, Karnataka. Vadgaon, Belgaum-590005, Karnataka. Pan .No. Aancs3201P (अपीलाथ"/Appellant) (""यथ"/Respondent) Revenue By Smt.Rijula Uniyal .Sr.Dr Assessee By Shri. Mahantesh K Hospeth.Ar सुनवाई क" तार"ख/Date Of Hearing 31.07.2025 घोषणा क" तार"ख/Date Of Pronouncement 01.08.2025 Order Per Bench: The Appeal Is Filed By The Revenue Against The Order Of The Nfac Delhi/Cit(A) Passed U/Sec 143(3) & U/Sec 250 Of The Act. & The Assessee Has Filed Cross Objection. 2.At The Time Of Hearing, The Ld.Ar Of The Assessee Submitted That There Is A Delay In Filing The Cross Objections Before The Hon’Ble Tribunal & The Assesse Has Filed An Affidavit For Condonation Of Delay. Whereas, The Facts Mentioned Are Reasonable & The Ld. Dr Has No Specific Objections. Accordingly, We Condone The Delay & Admit The Cross Objections. The Revenue Has Raised

condone the delay and admit the Cross objections. The revenue has raised 2 ITA. No.166/PAN/2023 & C.O.No..4/PAN/2024. S G Copper Products Pvt Limited. the grounds of appeal challenging the order of the CIT(A) deleting the addition u/se 69A of the Act made by the Assessing Officer. 3. The brief facts of the case are that, the assessee company

BASAV SOUHARDA CREDIT SAHAKARI NIYAMIT BAILHONGAL,BAILHONGALA vs. INCOME TAX OFFICER NATIONAL E ASSESSMENT CENTER, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 190/PAN/2024[2020-2021]Status: DisposedITAT Panaji28 Nov 2025AY 2020-2021

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

condone the delay and admit these appeals. 3. The assessee’s have raised common grounds in respective appeals challenging the order of the CIT(A) for sustaining the denial of claim u/sec80P of the Act based on the following disputed issues have arised are summarized as under: (i).Where the Cooperative credit society deals with the three class of members

VIVIDODDSHESHA PRATHAMIK GRAMEEN KRUSHI SAHAKARI SANGH NIYAMIT SOUDATTI,SOUDATTI vs. INCOME TAX OFFICER WARD-4, BELGAUM, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 27/PAN/2025[2017-18]Status: DisposedITAT Panaji28 Nov 2025AY 2017-18

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

condone the delay and admit these appeals. 3. The assessee’s have raised common grounds in respective appeals challenging the order of the CIT(A) for sustaining the denial of claim u/sec80P of the Act based on the following disputed issues have arised are summarized as under: (i).Where the Cooperative credit society deals with the three class of members

VPK URBAN CO-OPERATIVE CREDIT SOCIETY,MARDOL, PONDA vs. INCOME TAX OFFICER, PANAJI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 255/PAN/2024[2015-16]Status: DisposedITAT Panaji28 Nov 2025AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

condone the delay and admit these appeals. 3. The assessee’s have raised common grounds in respective appeals challenging the order of the CIT(A) for sustaining the denial of claim u/sec80P of the Act based on the following disputed issues have arised are summarized as under: (i).Where the Cooperative credit society deals with the three class of members

SHRI BASAVESHWAR URBAN CO OPERATIVE CREDIT SOCIETY LTD,BELAGAVI vs. INCOME TAX OFFICER NATIONAL E ASSESSMENT, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 180/PAN/2024[2020-2021]Status: DisposedITAT Panaji28 Nov 2025AY 2020-2021

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

condone the delay and admit these appeals. 3. The assessee’s have raised common grounds in respective appeals challenging the order of the CIT(A) for sustaining the denial of claim u/sec80P of the Act based on the following disputed issues have arised are summarized as under: (i).Where the Cooperative credit society deals with the three class of members

SHRI BASAVESHWAR URBAN CO OPERATIVE CREDIT SOCIETY LIMITED,BELAGAVI vs. INCOME TAX OFFICER NATIONAL E ASSESSMENT CENTRE, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 179/PAN/2024[2018-2019]Status: DisposedITAT Panaji28 Nov 2025AY 2018-2019

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

condone the delay and admit these appeals. 3. The assessee’s have raised common grounds in respective appeals challenging the order of the CIT(A) for sustaining the denial of claim u/sec80P of the Act based on the following disputed issues have arised are summarized as under: (i).Where the Cooperative credit society deals with the three class of members

SHRI JAI JINENDRA CREDIT SOUHARDA SAHAKARI LIMITED,BELAGAVI vs. INCOME TAX OFFICER WARD 1 NIPANI, BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 40/PAN/2025[2017-2018]Status: DisposedITAT Panaji28 Nov 2025AY 2017-2018

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

condone the delay and admit these appeals. 3. The assessee’s have raised common grounds in respective appeals challenging the order of the CIT(A) for sustaining the denial of claim u/sec80P of the Act based on the following disputed issues have arised are summarized as under: (i).Where the Cooperative credit society deals with the three class of members

KUMTA ADIKE MARATA SOPUHARDA SAHAKARI SANGH NIYAMIT,KUMTA vs. INCOME TAX OFFICER, WARD - 2, KARWAR

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 153/PAN/2024[2020-21]Status: DisposedITAT Panaji28 Nov 2025AY 2020-21

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

condone the delay and admit these appeals. 3. The assessee’s have raised common grounds in respective appeals challenging the order of the CIT(A) for sustaining the denial of claim u/sec80P of the Act based on the following disputed issues have arised are summarized as under: (i).Where the Cooperative credit society deals with the three class of members

SHREE BASVANNA MAHADEV CO-OPERATIVE CREDIT SOCIETY LIMITED,BELAGAVI vs. INCOME TAX OFFICER WARD 6, BELGAUM

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 25/PAN/2025[2017-2018]Status: DisposedITAT Panaji28 Nov 2025AY 2017-2018

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

condone the delay and admit these appeals. 3. The assessee’s have raised common grounds in respective appeals challenging the order of the CIT(A) for sustaining the denial of claim u/sec80P of the Act based on the following disputed issues have arised are summarized as under: (i).Where the Cooperative credit society deals with the three class of members

SAMARTH URBAN CO-OPERATIVE CREDIT SOCIETY LTD,BELGAUM vs. PR. COMMISSIONER OF INCOME TAX , BELAGAVI

In the result, the appeal filed by the revenue is dismissed and twenty eight appeals filed by the assessee are partly allowed for statistical purpose in aforestated terms

ITA 152/PAN/2024[2020-21]Status: DisposedITAT Panaji28 Nov 2025AY 2020-21

Bench: Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

condone the delay and admit these appeals. 3. The assessee’s have raised common grounds in respective appeals challenging the order of the CIT(A) for sustaining the denial of claim u/sec80P of the Act based on the following disputed issues have arised are summarized as under: (i).Where the Cooperative credit society deals with the three class of members