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127 results for “condonation of delay”+ Section 11clear

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Key Topics

Section 234E90Condonation of Delay71Section 200A50Section 80P(2)(d)46Section 80P(2)(a)44Section 24940Limitation/Time-bar34Section 14431Section 246A

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

Appeals are DISMISSED

ITA 281/PAN/2024[2018-19]Status: DisposedITAT Panaji13 Feb 2026AY 2018-19

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

For Appellant: Mr Ajaykumar V. [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 132Section 153ASection 153CSection 246ASection 250Section 253(1)

11. Heard the rival party’s common submission on the limited issue of delay condonation and subject to rule 18 of Income Tax Appellate Tribunal Rules, 1963 [‘ITAT-Rules’] perused the material placed on record and considered the pertinent facts in the light of settled position of law which were also forewarned. ITAT-Panaji Page 12 of 32 Chittibabu Ghanta

Showing 1–20 of 127 · Page 1 of 7

29
Section 25026
Deduction25
Penalty24

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

Appeals are DISMISSED

ITA 280/PAN/2024[2017-18]Status: DisposedITAT Panaji13 Feb 2026AY 2017-18

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

For Appellant: Mr Ajaykumar V. [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 132Section 153ASection 153CSection 246ASection 250Section 253(1)

11. Heard the rival party’s common submission on the limited issue of delay condonation and subject to rule 18 of Income Tax Appellate Tribunal Rules, 1963 [‘ITAT-Rules’] perused the material placed on record and considered the pertinent facts in the light of settled position of law which were also forewarned. ITAT-Panaji Page 12 of 32 Chittibabu Ghanta

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

Appeals are DISMISSED

ITA 278/PAN/2024[2016-17]Status: DisposedITAT Panaji13 Feb 2026AY 2016-17

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

For Appellant: Mr Ajaykumar V. [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 132Section 153ASection 153CSection 246ASection 250Section 253(1)

11. Heard the rival party’s common submission on the limited issue of delay condonation and subject to rule 18 of Income Tax Appellate Tribunal Rules, 1963 [‘ITAT-Rules’] perused the material placed on record and considered the pertinent facts in the light of settled position of law which were also forewarned. ITAT-Panaji Page 12 of 32 Chittibabu Ghanta

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

Appeals are DISMISSED

ITA 279/PAN/2024[2013-14]Status: DisposedITAT Panaji13 Feb 2026AY 2013-14

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

For Appellant: Mr Ajaykumar V. [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 132Section 153ASection 153CSection 246ASection 250Section 253(1)

11. Heard the rival party’s common submission on the limited issue of delay condonation and subject to rule 18 of Income Tax Appellate Tribunal Rules, 1963 [‘ITAT-Rules’] perused the material placed on record and considered the pertinent facts in the light of settled position of law which were also forewarned. ITAT-Panaji Page 12 of 32 Chittibabu Ghanta

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

The appeal is DISMISSED

ITA 150/PAN/2024[2016-17]Status: DisposedITAT Panaji13 Feb 2026AY 2016-17

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.

For Appellant: Mr Omkar Godbole [‘Ld. AR’]For Respondent: Mr Ish Gupta [‘Ld. DR’]
Section 143(2)Section 143(3)Section 246ASection 250Section 253Section 253(1)

section 253 of the Act, is subject to fulfilment of certain pre-conditions which inter-alia dilated as; (i) the delay to be supported by an application/petition requesting condonation and (ii) also to be supported by an affidavit explaining reasons behind such delay and (iii) such reason stated in affidavit should form ‘sufficient cause’ for such substantial delay requested

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

Appeals are DISMISSED

ITA 170/PAN/2025[2012-13]Status: DisposedITAT Panaji14 Jan 2026AY 2012-13

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

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

condonation, the Ld. DR revisited the affidavit of Dy. General Manager and submitted that, the appellant’s sole buckler is that, it was pre- occupied with amalgamation & consequential centralisation of tax operations etc. It is to be noted that, the assessment orders were passed respectively on 27/03/2018, 27/03/2019 & 05/03/2021 and first appeals filed thereagainst were disposed by separate impugned orders

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

Appeals are DISMISSED

ITA 169/PAN/2025[2011-12]Status: DisposedITAT Panaji14 Jan 2026AY 2011-12

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

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

condonation, the Ld. DR revisited the affidavit of Dy. General Manager and submitted that, the appellant’s sole buckler is that, it was pre- occupied with amalgamation & consequential centralisation of tax operations etc. It is to be noted that, the assessment orders were passed respectively on 27/03/2018, 27/03/2019 & 05/03/2021 and first appeals filed thereagainst were disposed by separate impugned orders

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

Appeals are DISMISSED

ITA 171/PAN/2025[2014-15]Status: DisposedITAT Panaji14 Jan 2026AY 2014-15

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

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

condonation, the Ld. DR revisited the affidavit of Dy. General Manager and submitted that, the appellant’s sole buckler is that, it was pre- occupied with amalgamation & consequential centralisation of tax operations etc. It is to be noted that, the assessment orders were passed respectively on 27/03/2018, 27/03/2019 & 05/03/2021 and first appeals filed thereagainst were disposed by separate impugned orders

JAP RESTAURANT PRIVATE LIMITED,ANJUNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PANAJI

Appeals stands DISMISSED

ITA 5/PAN/2024[2014-15]Status: DisposedITAT Panaji21 Aug 2025AY 2014-15

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

For Appellant: NoneFor Respondent: Mr Prabhakar Anand [‘Ld. DR’]
Section 153ASection 250Section 253(1)

section 253 of the Act of this appeal is therefore subject to satisfactorily establishing on record the presence of ‘sufficient cause’ behind such inordinate delay by the appellant. 9. Dilating from the ‘first-affidavit dt. 08/01/2024 [which stated the delay in filing as 429 days] and the subsequent ‘second-affidavit executed dt. 28/04/2025 & duly notarised before ‘Adv Meera Medhekar’ vide

JAP RESTAURANT PRIVATE LIMITED,ANJUNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PANAJI

Appeals stands DISMISSED

ITA 7/PAN/2024[2017-18]Status: DisposedITAT Panaji21 Aug 2025AY 2017-18

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

For Appellant: NoneFor Respondent: Mr Prabhakar Anand [‘Ld. DR’]
Section 153ASection 250Section 253(1)

section 253 of the Act of this appeal is therefore subject to satisfactorily establishing on record the presence of ‘sufficient cause’ behind such inordinate delay by the appellant. 9. Dilating from the ‘first-affidavit dt. 08/01/2024 [which stated the delay in filing as 429 days] and the subsequent ‘second-affidavit executed dt. 28/04/2025 & duly notarised before ‘Adv Meera Medhekar’ vide

JAP RESTAURANT PRIVATE LIMITED,ANJUNA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PANAJI

Appeals stands DISMISSED

ITA 6/PAN/2024[2016-17]Status: DisposedITAT Panaji21 Aug 2025AY 2016-17

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

For Appellant: NoneFor Respondent: Mr Prabhakar Anand [‘Ld. DR’]
Section 153ASection 250Section 253(1)

section 253 of the Act of this appeal is therefore subject to satisfactorily establishing on record the presence of ‘sufficient cause’ behind such inordinate delay by the appellant. 9. Dilating from the ‘first-affidavit dt. 08/01/2024 [which stated the delay in filing as 429 days] and the subsequent ‘second-affidavit executed dt. 28/04/2025 & duly notarised before ‘Adv Meera Medhekar’ vide

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: 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,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

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELAGAVI

Appeals are DISMISSED

ITA 261/PAN/2025[2008-09]Status: DisposedITAT Panaji11 Feb 2026AY 2008-09

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

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

11 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025 AY: 2006-07 to 2010-11 16. We have heard rival party’s common submissions on request for remand for de-nova adjudication on delay in instituting appeals before Ld. CIT(A) and subject to rule 18 (supra) perused material placed on record and considered

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

ITA 267/PAN/2025[2009-10]Status: DisposedITAT Panaji11 Feb 2026AY 2009-10

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

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

11 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025 AY: 2006-07 to 2010-11 16. We have heard rival party’s common submissions on request for remand for de-nova adjudication on delay in instituting appeals before Ld. CIT(A) and subject to rule 18 (supra) perused material placed on record and considered

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELAGAVI

Appeals are DISMISSED

ITA 262/PAN/2025[2009-10]Status: DisposedITAT Panaji11 Feb 2026AY 2009-10

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

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

11 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025 AY: 2006-07 to 2010-11 16. We have heard rival party’s common submissions on request for remand for de-nova adjudication on delay in instituting appeals before Ld. CIT(A) and subject to rule 18 (supra) perused material placed on record and considered

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

ITA 264/PAN/2025[2006-07]Status: DisposedITAT Panaji11 Feb 2026AY 2006-07

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

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

11 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025 AY: 2006-07 to 2010-11 16. We have heard rival party’s common submissions on request for remand for de-nova adjudication on delay in instituting appeals before Ld. CIT(A) and subject to rule 18 (supra) perused material placed on record and considered

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELAGAVI

Appeals are DISMISSED

ITA 263/PAN/2025[2010-11]Status: DisposedITAT Panaji11 Feb 2026AY 2010-11

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

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

11 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025 AY: 2006-07 to 2010-11 16. We have heard rival party’s common submissions on request for remand for de-nova adjudication on delay in instituting appeals before Ld. CIT(A) and subject to rule 18 (supra) perused material placed on record and considered

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, 2, BELAGAVI

Appeals are DISMISSED

ITA 259/PAN/2025[2006-07]Status: DisposedITAT Panaji11 Feb 2026AY 2006-07

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

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

11 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025 AY: 2006-07 to 2010-11 16. We have heard rival party’s common submissions on request for remand for de-nova adjudication on delay in instituting appeals before Ld. CIT(A) and subject to rule 18 (supra) perused material placed on record and considered