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18 results for “condonation of delay”+ Section 131(1)(d)clear

Sorted by relevance

Kolkata224Chennai205Mumbai172Delhi137Karnataka101Ahmedabad84Bangalore76Jaipur73Chandigarh38Calcutta35Hyderabad31Indore31Pune27Surat24Visakhapatnam20Panaji18Rajkot17Nagpur16Lucknow13Guwahati10Cochin8Jabalpur7Amritsar7Telangana6Raipur6Varanasi5Jodhpur5Kerala4SC3Agra2Patna2Orissa2Andhra Pradesh1Cuttack1Rajasthan1Allahabad1

Key Topics

Section 24940Section 14430Section 246A28Section 253(1)17Section 25017Section 153A16Condonation of Delay15Limitation/Time-bar14Section 271(1)(c)

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)

D. PADMAHSHALI; The captioned four appeals are filed by the assessee u/s 253(1) of the Income-tax Act, 1961 [‘the Act’] which respectively impugns separate orders passed u/s 250 of the Act by the Commissioner of Income Tax Appeals-2, Panaji [‘Ld. CIT(A)’] anent to four assessment years as captioned [‘AYs’] which in turn ITAT-Panaji Page 1

10
Penalty10
Section 201(1)9
Addition to Income7

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)

D. PADMAHSHALI; The captioned four appeals are filed by the assessee u/s 253(1) of the Income-tax Act, 1961 [‘the Act’] which respectively impugns separate orders passed u/s 250 of the Act by the Commissioner of Income Tax Appeals-2, Panaji [‘Ld. CIT(A)’] anent to four assessment years as captioned [‘AYs’] which in turn ITAT-Panaji Page 1

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)

D. PADMAHSHALI; The captioned four appeals are filed by the assessee u/s 253(1) of the Income-tax Act, 1961 [‘the Act’] which respectively impugns separate orders passed u/s 250 of the Act by the Commissioner of Income Tax Appeals-2, Panaji [‘Ld. CIT(A)’] anent to four assessment years as captioned [‘AYs’] which in turn ITAT-Panaji Page 1

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)

D. PADMAHSHALI; The captioned four appeals are filed by the assessee u/s 253(1) of the Income-tax Act, 1961 [‘the Act’] which respectively impugns separate orders passed u/s 250 of the Act by the Commissioner of Income Tax Appeals-2, Panaji [‘Ld. CIT(A)’] anent to four assessment years as captioned [‘AYs’] which in turn ITAT-Panaji Page 1

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)

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 viz; (a) payment/credit of interest exceeding ceiling of ceiling

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)

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 viz; (a) payment/credit of interest exceeding ceiling of ceiling

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)

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 viz; (a) payment/credit of interest exceeding ceiling of ceiling

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)

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 259 to 268/PAN/2025 Assessment Years: 2006-07 to 2010-11 Neha Prasanna Ghotage No. 1088, Preana Homes, Ranade Colony, Hindwadi, Belgaum-590011 PAN: AJKPG5121B. . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, Central Circle-2, Belgaum. . . . . . . . Respondent Represented Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr Azhar Zain [‘Ld. DR’] Date of conclusive

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

Appeals are DISMISSED

ITA 268/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)

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 259 to 268/PAN/2025 Assessment Years: 2006-07 to 2010-11 Neha Prasanna Ghotage No. 1088, Preana Homes, Ranade Colony, Hindwadi, Belgaum-590011 PAN: AJKPG5121B. . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, Central Circle-2, Belgaum. . . . . . . . Respondent Represented Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr Azhar Zain [‘Ld. DR’] Date of conclusive

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)

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 259 to 268/PAN/2025 Assessment Years: 2006-07 to 2010-11 Neha Prasanna Ghotage No. 1088, Preana Homes, Ranade Colony, Hindwadi, Belgaum-590011 PAN: AJKPG5121B. . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, Central Circle-2, Belgaum. . . . . . . . Respondent Represented Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr Azhar Zain [‘Ld. DR’] Date of conclusive

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)

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 259 to 268/PAN/2025 Assessment Years: 2006-07 to 2010-11 Neha Prasanna Ghotage No. 1088, Preana Homes, Ranade Colony, Hindwadi, Belgaum-590011 PAN: AJKPG5121B. . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, Central Circle-2, Belgaum. . . . . . . . Respondent Represented Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr Azhar Zain [‘Ld. DR’] Date of conclusive

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

Appeals are DISMISSED

ITA 260/PAN/2025[2007-08]Status: DisposedITAT Panaji11 Feb 2026AY 2007-08

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)

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 259 to 268/PAN/2025 Assessment Years: 2006-07 to 2010-11 Neha Prasanna Ghotage No. 1088, Preana Homes, Ranade Colony, Hindwadi, Belgaum-590011 PAN: AJKPG5121B. . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, Central Circle-2, Belgaum. . . . . . . . Respondent Represented Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr Azhar Zain [‘Ld. DR’] Date of conclusive

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)

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 259 to 268/PAN/2025 Assessment Years: 2006-07 to 2010-11 Neha Prasanna Ghotage No. 1088, Preana Homes, Ranade Colony, Hindwadi, Belgaum-590011 PAN: AJKPG5121B. . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, Central Circle-2, Belgaum. . . . . . . . Respondent Represented Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr Azhar Zain [‘Ld. DR’] Date of conclusive

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

Appeals are DISMISSED

ITA 266/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)

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 259 to 268/PAN/2025 Assessment Years: 2006-07 to 2010-11 Neha Prasanna Ghotage No. 1088, Preana Homes, Ranade Colony, Hindwadi, Belgaum-590011 PAN: AJKPG5121B. . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, Central Circle-2, Belgaum. . . . . . . . Respondent Represented Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr Azhar Zain [‘Ld. DR’] Date of conclusive

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

Appeals are DISMISSED

ITA 265/PAN/2025[2007-08]Status: DisposedITAT Panaji11 Feb 2026AY 2007-08

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)

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 259 to 268/PAN/2025 Assessment Years: 2006-07 to 2010-11 Neha Prasanna Ghotage No. 1088, Preana Homes, Ranade Colony, Hindwadi, Belgaum-590011 PAN: AJKPG5121B. . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, Central Circle-2, Belgaum. . . . . . . . Respondent Represented Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr Azhar Zain [‘Ld. DR’] Date of conclusive

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)

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 259 to 268/PAN/2025 Assessment Years: 2006-07 to 2010-11 Neha Prasanna Ghotage No. 1088, Preana Homes, Ranade Colony, Hindwadi, Belgaum-590011 PAN: AJKPG5121B. . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, Central Circle-2, Belgaum. . . . . . . . Respondent Represented Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr Azhar Zain [‘Ld. DR’] Date of conclusive

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)

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 259 to 268/PAN/2025 Assessment Years: 2006-07 to 2010-11 Neha Prasanna Ghotage No. 1088, Preana Homes, Ranade Colony, Hindwadi, Belgaum-590011 PAN: AJKPG5121B. . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, Central Circle-2, Belgaum. . . . . . . . Respondent Represented Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr Azhar Zain [‘Ld. DR’] Date of conclusive

CENTRE FOR INCUBATION AND BUSINESS ACCELERATION,VERNA vs. CENTRALIZE PROCESSING CENTRE, INCOME TAX DEPARTMENT, BENGALURU

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

ITA 152/PAN/2025[2024-25]Status: DisposedITAT Panaji26 Nov 2025AY 2024-25

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.152/Pan/2025 (A.Y.2024-25 ) Centre For Incubation & Vs. I T O- Exemption, Business Acceleration, Ward-1, Angel Charities, Pundalik Niwas, Angel Ashram, Panaji-403001, Verna, Salcete, Goa. Goa-403722. Pan/Gir No. Aafcc5621B (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Appellant By Shri.Mahendra Gohel.Ar Revenue By Smt. Rijula Uniyal. Sr.Dr सुनवाई की तारीख/Date Of Hearing 18.11.2025 घोषणा की तारीख/Date Of Pronouncement 26.11.2025 Order Per Pavan Kumar Gadale, Jm:

Section 11Section 119(2)(b)

D PADMAHSHALI ACCOUNTANT MEMBER I T A. Nos.152/PAN/2025 (A.Y.2024-25 ) Centre for incubation and Vs. I T O- Exemption, business acceleration, Ward-1, Angel Charities, Pundalik Niwas, Angel Ashram, Panaji-403001, Verna, Salcete, Goa. Goa-403722. PAN/GIR No. AAFCC5621B (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Appellant by Shri.Mahendra Gohel.AR Revenue by Smt. Rijula Uniyal. Sr.DR सुनवाई की तारीख/Date of Hearing 18.11.2025 घोषणा