CHITTIBABU GHANTA,PANAJI, GOA vs. ACIT, CENTRAL CIRCLE, PANAJI, GOA

Appeals are DISMISSED

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

natural justice. Therefore, treating all such procedural aspect as secondary & subordinate in seeking condonation, what is in our view enormously vital for condonation of delay

CHITTIBABU GHANTA,GOA vs. ACIT CENTRAL CIRCLE, PANAJI, GOA

Appeals are DISMISSED

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

natural justice. Therefore, treating all such procedural aspect as secondary & subordinate in seeking condonation, what is in our view enormously vital for condonation of delay

JAGANUR VIVIDODDHESH PRATHAMIK GRAMEEN KRUSHI SAHAKAR SANGH NIYAMIT,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, NIPPANI

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

Bench: Shri Pavan Kumar Gadalei T A. No.454/Pan/2025 (A.Y.2017-18 ) Jaganur Vividoddhesh I.T.O-Ward-1, Vs Prathamik Grameen Krushi Nemchand Building, . Sahakar Sangh Niyamit, 747,Ashoknagar, Jaganur, Tq.Chikkodi, Nipani-591237, Dist Belgaum-591305, Karnataka. Karnataka. Pan No: Aabap7922L

delay is condoned. Further considering the principles of natural justice, the assessee shall be provided with one more opportunity of hearing

SHRI LEO DINIZ,BORDA, FATORDA vs. INCOME TAX OFFICER, INTERNATIONAL TAXATION WARD, PANAJI

The appeal is DISMISSED

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2016-17 Leo Deniz Row House No. 6 J P Andrade Residency, Borda Fatorda, Goa-403602 Pan: Amgpd8687A . . . . . . . Appellant V/S Income Tax Officer, International Taxation Ward, Panaji, Goa. . . . . . . . Respondent Represented Assessee By: Mr Omkar Godbole [‘Ld. Ar’] Revenue By: Mr Ish Gupta [‘Ld. Dr’] Date Of Conclusive Hearing : 02/02/2026 Date Of Pronouncement : 13/02/2026 Order Per G. D. Padmahshali; This Appeal Is Filed U/S 253(1) Of The Income-Tax Act, 1961 [‘The Act’] By The Assessee Challenging Order Dt.

condone delay on bedrock of principle that adjudication of lis on merits is seminal to justice dispensation system; (g) The increasing tendency to perceive the delay as a non- serious matter and hence lackadaisical propensity can be exhibited in a nonchalant manner requires to be curbed, of course, with legal parameters. (Emphasis supplied) ITAT-Panaji Page

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

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)

delay is condoned. Further we considering the principles of natural justice, shall provide with one more opportunity of hearing to the assessee

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

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

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

delay is condoned. Further considering the principles of natural justice, the assessee shall be provided with one more opportunity of hearing

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

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

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

delay is condoned. Further considering the principles of natural justice, the assessee shall be provided with one more opportunity of hearing

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

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

delay is condoned. Further considering the principles of natural justice, the assessee shall be provided with one more opportunity of hearing

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

Appeals are DISMISSED

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

nature of non-compliance, statement of assessee branch manager recorded u/s 131 of the Act and submission filed by the assessee in response to show cause & other notices, the Ld. AO u/s 201(1) of the Act held the assessee as ‘assessee in default’ for failure to deduct TDS from payment/credit of interest to its customers/clients etc., under two categories

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

Appeals are DISMISSED

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

nature of non-compliance, statement of assessee branch manager recorded u/s 131 of the Act and submission filed by the assessee in response to show cause & other notices, the Ld. AO u/s 201(1) of the Act held the assessee as ‘assessee in default’ for failure to deduct TDS from payment/credit of interest to its customers/clients etc., under two categories

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

Appeals are DISMISSED

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

nature of non-compliance, statement of assessee branch manager recorded u/s 131 of the Act and submission filed by the assessee in response to show cause & other notices, the Ld. AO u/s 201(1) of the Act held the assessee as ‘assessee in default’ for failure to deduct TDS from payment/credit of interest to its customers/clients etc., under two categories

DINKAR KASHIMATH PATIL,MARCELA vs. INCOME TAX OFFICER-W-1(3),PANAJI, PANAJI

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

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.10/Pan/2025 (A.Y. 2018-19 ) Dinkar Kashimath Patil, Vs National Faceless H.No.322/3,Ganpatiwada, Assessment Centre, . Near Graceland,Khandola, Delhi. Marcela, Ponda-403107, . Goa. Pan/Gir No. Ajjpp9976E (अपीलाथ"/Appellant) (""यथ"/Respondent)

delay 6 ITA. No.10/PAN/2025 Dinkar Kashimath Patil. is condoned. Further we considering the principles of natural justice, shall provide with

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

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)

condonation of delay and accordingly the delay is condoned.We considering the principles of natural justice, shall provide with one more

KOMAR BEDU GOUDA,KARWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

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

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.267/Pan/2024 (A.Y. 2015-16 ) Komar Bedu Gouda, Vs National Faceless At Balerashi,Po.Amadalli, Assessment Centre, . Karwar-581301, Delhi- Uttara Kannada, . Karnataka. Pan/Gir No. Aoopg3843F (अपीलाथ"/Appellant) (""यथ"/Respondent)

condonation of delay and accordingly the delay is condoned.We considering the principles of natural justice, shall provide with one more

AKASH PEG BAR,BELGAUM vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

justice have condoned the said delay and advanced to adjudicate limited issue of violation of principle of natural justice. ITAT

AKASH PEG BAR,BELGAUM vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

justice have condoned the said delay and advanced to adjudicate limited issue of violation of principle of natural justice. ITAT

AKASH PEG BAR,BELGAUM vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

justice have condoned the said delay and advanced to adjudicate limited issue of violation of principle of natural justice. ITAT

SHRI BASAVARAJ SHIVAPPA BHATE,BELAGAVI vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

justice have condoned the said delay and advanced to adjudicate limited issue of violation of principle of natural justice. ITAT