DAMODAR MANGALJI & COMPANY LIMITED,PANAJI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), PANAJI

Appeals stands DISMISSED

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 034 & 035/Pan/2025 Assessment Year : 2011-12 & 2014-15 Damodar Mangalji & Company Ltd. Damodar Niwas, 1St Floor, Mc Road, Panaji, Goa-403001. Pan : Aaacd6880G . . . . . . . Appellant V/S Jt./Asstt. Commissioner Of Income Tax, Range-1/Circle-1(1), Goa. . . . . . . . Respondent Appearances Assessee By : Adv Rahul Sarda [‘Ld. Ar’] Revenue By : Mr M Satish [‘Ld. Dr’] Date Of Conclusive Hearing : 20/11/2025 Date Of Pronouncement : 18/12/2025 Order Per G. D. Padmahshali; The Captioned Twin Appeals Of Assessee Instituted U/S 253(1) Of The Income-Tax Act, 1961 [‘The Act’] Are Directed Against Separate Din & Order 1070138041(1) Dt. 08/11/2024 & 1070321994(1) Dt. 13/11/2024 Passed U/S 250 Of The Act By National Faceless Appeal Centre, Delhi [‘Ld. Nfac/Cit(A)’] Which Sprang From Assessment Orders Passed U/S 143(3) Of The Act Anent To Assessment Years 2011-12 & 2014-15 [‘Ay’].

section 253 of the Act is subject to establishing satisfactorily ‘sufficient cause’ behind such occurrence of delay on record in first place. ITAT-Panaji Page 6 of 32 Damodar Mangalji & Company Ltd. Vs JCIT/ACIT ITA Nos.034 & 035/PAN/2025 AY: 2011-12 & 2014-15 9. Ex-parte; Secondly, we also note that, against assessment order dt. 14/03/2014

JAI HIND SOUHARDA PATTIN SAHAKARI NIYAMIT,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1(3), BELAGAVI

The appeal is allowed for statistical purposes

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2012-13 Jai Hind Souharda Sahakari Sangh Niyamit, Bazar Road, Tal.: Hukkeri, Belgavi-591309 Pan:Aaajj0226F . . . . . . . Appellant

condone delay in instituting the present appeal u/s 253(1) of the Act and proceed to adjudicate limited issue of ex-parte dismissal of first appeal by the Ld. CIT(A). Recording the same, advanced accordingly. 3. Briefly stated facts of the case are that; the assessee is a Cooperative Society established under the provisions of State Co- operative Societies

SHRI JYOTI MULTIPURPOSE SOUHARD SAHAKARI SANGH NYT EXAMBA,EXAMBA, CHIKODI, BELAGAVI vs. INCOME TAX OFFICER, WARD 1, NIPPANI, NIPPANI, BELAGAVI

The appeal is allowed for statistical purposes

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2022-23 Shri Jyoti Multipurpose Souharda Sangh Niyamit Examba, Chikodi, Belgavi-591244 Pan:Aabas2730D . . . . . . . Appellant

condone ordinary delay caused in instituting the present appeal u/s 253(1) of the Act and proceed to adjudicate the limited issue of ex-parte dismissal of first appeal by the Ld. NFAC. Recording the same, advanced accordingly. 3. Briefly stated facts of the case are that; the assessee is a Multipurpose Cooperative Society established under the provisions of State

PRIYA PRASAD SHIRODKAR,CALANGUTE vs. INCOME TAX OFFICER, WARD 2(1), PANAJI, PANAJI

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 053/Pan/2025 Assessment Year : 2020-21 Priya Prasad Shirodkar H.No. 4/96, Prabhuwaddo, Calangute, Goa Pan : Akipg9924D . . . . . . . Appellant V/S Income Tax Officer, Ward-2, Panaji, Goa. . . . . . . . Respondent Appearances Assessee By : None For The Assessee Revenue By : Mr Narendra Reddy [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 07/04/2025 घोषणा की तारीख / Date Of Pronouncement : 08/04/2025 Order Per G. D. Padmahshali; The Captioned Appeal Of The Assessee Impugns Din & Order 1065516948(1) Dt. 10/06/2024 Passed By The National Faceless Appeal Centre, Delhi [‘Ld. Nfac’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Arisen Out Of Order Of Assessment Dt. 26/09/2022 Passed U/S 143(3) Of The Act By The National Faceless E-Asstt. Centre, Delhi [‘Ld. Nfeac’ Hereinafter] Anent To Assessment Year 2020-21 [‘Ay’ Hereinafter].

condone the aforestated delay and admit the same for adjudication on merit 3. Tersely stated facts of the case are that; the assessee is an individual who filed her return of income on 13/03/2021 declaring therein total income of ₹16,06,900/-. The said return of income without variation in first placed processed summarily

KABBUR POORVA BHAG VIVIDODDHESHA PRATHAMIK GRAMEEN KRUSHI S SANGH NI, KABBUR,KABBUR vs. INCOME TAX OFFICER, WARD - 1, NIPANI

The appeal stands allowed for statistical purposes

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 304/Pan/2024 Assessment Year : 2018-19 The Kabbur Purvbhag Prathamik Krushi Pattin Sahakari Sangh Niyamit At Post: Kabbur, Tal.:Chikodi, Dist.:Belgaum. Pan : Aadat9192J . . . . . . . Appellant V/S Income Tax Officer Ward-1, Nippani. . . . . . . . Respondent Appearances Assessee By : None Revenue By : Mr S Manikandan [‘Ld. Dr’] Date Of Conclusive Hearing : 04/03/2025 Date Of Pronouncement : 05/03/2025 Order Per G. D. Padmahshali, Am; The Assessee Is In Appeal Against Din & Order No. Itba/Nfac/S/250/2024-25/1069069880(1) Dt. 25/09/2024 Passed U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereafter] By The National Faceless Appeal Centre, Delhi [‘Ld. Cit(A)/Nfac’ Hereafter] Which In Turn Arisen Out Of Order Of Assessment Dt. 10/03/2021 Passed U/S 143(3) Of The Act By The National Faceless E-Asstt. Centre, Delhi [‘Ld. Ao’ Hereafter] For Assessment Year 2018-19 [‘Ay’ Hereafter].

delay occurred in filing this appeal is condoned and advanced for adjudication on merits. ITAT-Panaji Page 2 of 6 The Kabbur Purvbhag Prathamik Krushi Pattin Sahakari Sangh Niyamit Vs ITO ITA No 304/PAN/2024 AY: 2018-19 The long and short of the case is that; the assessee is an 4. agricultural co-operative society filed its return of income

SRITHIK ISPAT PRIVATE LIMITED,GOA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1) PANAJI,GOA, PANAJI,GOA

The appeal is allowed for statistical purposes

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year: 2016-17 Srithik Ispat Pvt. Ltd. Plot No. 3, Sanguem Industrial Estate, Sanguem, Goa-403704 Pan : Aaics1765P . . . . . . . Appellant V/S Asstt. Commissioner Of Income Tax, Circle-2(1), Panaji, Goa . . . . . . . Respondent Appearances Assessee By: Mrs Girija Agrawal [‘Ld. Ar’] Revenue By: Ms Rijjula Uniyal [‘Ld. Dr’] Date Of Conclusive Hearing: 30/07/2025 Date Of Pronouncement : 31/07/2025 Order Per G. D. Padmahshali; This Assessee’S Appeal Is Filed U/S 253(1) Of The Income-Tax Act, 1961 [‘The Act’] Challenges Din & Order No 1068425181(1) Dt. 06/09/2024 Passed By National Faceless Appeal Centre, Delhi [‘Ld. Cit(A)/Nfac’] U/S 250 Of The Act Which Originated From Order Of Assessment Passed U/S 144 Of The Act By Asstt. Commissioner Of Income Tax, Circle-2(1), Panaji, Goa. [‘Ld. Ao’].

delay in filing present appeal and find them fit for condonation, hence condoned in view of ‘Vijay Vishin Meghani Vs. DCIT & Anr’ [2017, 398 ITR 250 (Bom)] and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [1987, 167 ITR 5 (SC)]. 4. As we note that, the assessee is limited company incorporated under the provisions of Companies

M/S THE QUEPEM URBAN CO-OP. CREDIT SOCIETY LTD.,QUEPEM vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE- 1, MARGAO

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) The Parshwanath Co-Op. Vs Pr.Cit, Hubballi. Credit Society Ltd., 535, 536, 1St Floor, Padmavati Chambers, Kulkarni Galli, Belgaum. Pan: Aaaat 4145 L Appellant Respondent Candolim Urban Co-Op. Credit Vs Ito, Ward-2(1), Society Ltd., St.Joseph Panaji, Goa. Apartment, Near Football Ground, Candolim, Bardez. Pan: Aabac 2053 P Appellant Respondent

251 of the Act. The Bench therefore put a question to the ld.AR that if he objects for verification by the AO, then the matter would be verified by the ld. CIT(A) and in doing so, he has to call for remand report again from the AO and as such, whether at all there lies any difference in effect

THE BARDEZ BAZAR CONSUMERS CO-OPERATIVE SOCIETY LIMITED,MAPUSA vs. ACIT, CIRCLE - 2(1), PANAJI

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) The Parshwanath Co-Op. Vs Pr.Cit, Hubballi. Credit Society Ltd., 535, 536, 1St Floor, Padmavati Chambers, Kulkarni Galli, Belgaum. Pan: Aaaat 4145 L Appellant Respondent Candolim Urban Co-Op. Credit Vs Ito, Ward-2(1), Society Ltd., St.Joseph Panaji, Goa. Apartment, Near Football Ground, Candolim, Bardez. Pan: Aabac 2053 P Appellant Respondent

251 of the Act. The Bench therefore put a question to the ld.AR that if he objects for verification by the AO, then the matter would be verified by the ld. CIT(A) and in doing so, he has to call for remand report again from the AO and as such, whether at all there lies any difference in effect

THE BARDEZ BAZAR CONSUMERS CO-OPERATIVE SOCIETY LIMITED,MAPUSA vs. ACIT, CIRCLE - 2(1), PANAJI

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) The Parshwanath Co-Op. Vs Pr.Cit, Hubballi. Credit Society Ltd., 535, 536, 1St Floor, Padmavati Chambers, Kulkarni Galli, Belgaum. Pan: Aaaat 4145 L Appellant Respondent Candolim Urban Co-Op. Credit Vs Ito, Ward-2(1), Society Ltd., St.Joseph Panaji, Goa. Apartment, Near Football Ground, Candolim, Bardez. Pan: Aabac 2053 P Appellant Respondent

251 of the Act. The Bench therefore put a question to the ld.AR that if he objects for verification by the AO, then the matter would be verified by the ld. CIT(A) and in doing so, he has to call for remand report again from the AO and as such, whether at all there lies any difference in effect

THE SHIRODA PROGRESSIVE URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED,PHONDA vs. INCOME TAX OFFICER, WARD -2(3), PANAJI

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) The Parshwanath Co-Op. Vs Pr.Cit, Hubballi. Credit Society Ltd., 535, 536, 1St Floor, Padmavati Chambers, Kulkarni Galli, Belgaum. Pan: Aaaat 4145 L Appellant Respondent Candolim Urban Co-Op. Credit Vs Ito, Ward-2(1), Society Ltd., St.Joseph Panaji, Goa. Apartment, Near Football Ground, Candolim, Bardez. Pan: Aabac 2053 P Appellant Respondent

251 of the Act. The Bench therefore put a question to the ld.AR that if he objects for verification by the AO, then the matter would be verified by the ld. CIT(A) and in doing so, he has to call for remand report again from the AO and as such, whether at all there lies any difference in effect

THE PARSHWANATH CO-OP. CREDIT SOCIETY LIMITED,BELGAUM vs. PR. CIT, HUBBALI

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) The Parshwanath Co-Op. Vs Pr.Cit, Hubballi. Credit Society Ltd., 535, 536, 1St Floor, Padmavati Chambers, Kulkarni Galli, Belgaum. Pan: Aaaat 4145 L Appellant Respondent Candolim Urban Co-Op. Credit Vs Ito, Ward-2(1), Society Ltd., St.Joseph Panaji, Goa. Apartment, Near Football Ground, Candolim, Bardez. Pan: Aabac 2053 P Appellant Respondent

251 of the Act. The Bench therefore put a question to the ld.AR that if he objects for verification by the AO, then the matter would be verified by the ld. CIT(A) and in doing so, he has to call for remand report again from the AO and as such, whether at all there lies any difference in effect

THE CANDOLIM URBAN CO - OPERATIVE CREDIT SOCIETY LIMITED,CANDOLIM, GOA vs. INCOME TAX OFFICER, WARD - 2(1), PANAJI

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Web-Based Video Conferencing Platform) The Parshwanath Co-Op. Vs Pr.Cit, Hubballi. Credit Society Ltd., 535, 536, 1St Floor, Padmavati Chambers, Kulkarni Galli, Belgaum. Pan: Aaaat 4145 L Appellant Respondent Candolim Urban Co-Op. Credit Vs Ito, Ward-2(1), Society Ltd., St.Joseph Panaji, Goa. Apartment, Near Football Ground, Candolim, Bardez. Pan: Aabac 2053 P Appellant Respondent

251 of the Act. The Bench therefore put a question to the ld.AR that if he objects for verification by the AO, then the matter would be verified by the ld. CIT(A) and in doing so, he has to call for remand report again from the AO and as such, whether at all there lies any difference in effect

THE GOKAK TALUKA AGRICULTURAL PRODUCED CO-OP MARKETING SOCIETY LTD,GOKAK vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, BELGAUM

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 274/Pan/2024 Assessment Year : 2020-21 The Gokak Taluka Agricultural Produced Co-Op. Marketing Society Ltd. Apmc Yard, Gokak, Dist. Belgaum Pan : Aaajt1462H . . . . . . . Applicant V/S Deputy Commissioner Of Income Tax, Circle-1, Belgaum. . . . . . . . Respondent Appearances Assessee By : Mr S Gadadi [‘Ld. Ar’] Revenue By : Mr S Manikandan [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 03/03/2025 घोषणा की तारीख / Date Of Pronouncement : 04/03/2025 Order Per G. D. Padmahshali; The Captioned Appeal Of The Assessee Impugns Din & Order Itba/Nfac/S/250/2024-25/1065710654(1) Dt. 18/06/2024 Passed By The National Faceless Appeal Centre, Delhi [‘Ld. Nfac’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Arisen Out Of Order Of Assessment Dt. 22/09/2022 Passed U/S 143(3) Of The Act By The National Faceless E-Asstt Centre [‘Ld. Ao’ Hereinafter] Anent To Assessment Year 2020-21 [‘Ay’ Hereinafter].

delay of 72 days in instituting present appeal, we after placing reliance on ‘Vijay Vishin Meghani Vs. DCIT & Anr’ reported 398 ITR 250 (Bom) and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ reported at 167 ITR 5 (SC), in the larger interest of judice deem it fit to condone the same and proceed to adjudicate

VISHWANATH BELLAD,GOKAK vs. INCOME TAX OFFICER, WARD - 1, GOKAK

Appeal is allowed for statistical purposes

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 061/Pan/2025 Assessment Year : 2017-18 Vishwanath Bellad No123, Godan Plot No. 494, Dalgi Gokak, Belgaum-591312 Pan : Bcapb0771N . . . . . . .Appellant V/S Income Tax Officer, Ward-1, Gokak. . . . . . . . Respondent Appearances Assessee By : Mr S B Gadadi [‘Ld. Ar’] Revenue By : Ms Rijjula Uniyal [‘Ld. Dr’] Date Of Conclusive Hearing : 03/04/2025 Date Of Pronouncement : 04/04/2025 Order Per G. D. Padmahshali; The Captioned Appeal Of The Assessee Impugns Din & Order No. 1067775179(1) Dt. 20/08/2024 Passed By The National Faceless Appeal Centre, Delhi [‘Ld. Nfac’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Arisen Out Of Order Of Assessment Dt. 25/03/2022 Passed U/S 147 R.W.S 144 R.W.S. 144B Of The Act Anent To Assessment Year 2017-18 [‘Ay’ Hereinafter].

condoned the delay and advanced for adjudication. 3. Tersely stated facts of the case are that; the assessee is an individual and was identified as non-filer. Upon receipt of information from AIMS module that during the year assessee deposited special bank note [‘SBN’ hereinafter] worth ₹1,06,67,400/- into State Bank of India account, the Ld. AO reopened

CHERYL SAVIA INDIRA LOBO,CALANGUTE vs. ACIT, C-1(1), PANAJI, PANAJI

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 275/Pan/2024 Assessment Year : 2016-17 Cheryl Savia Indira Lobo H.No. E-100, Pobha Vado, Calangute, Bardez, North Goa, Goa Pan : Acbpl9307J . . . . . . . Appellant V/S Asstt. Commissioner Of Income Tax, Circle-2(1) Panaji, Goa. . . . . . . . Respondent Appearances Assessee By : Mr Vinod Totekar [‘Ld. Ar’] Revenue By : Smt Nazeera Mohammad [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 11/03/2025 घोषणा की तारीख / Date Of Pronouncement : 12/03/2025 Order Per G. D. Padmahshali; The Captioned Appeal Of The Assessee Impugns Din & Order Itba/Nfac/S/250/2024-25/1064290058(1) Dt. 23/04/2024 Passed By The National Faceless Appeal Centre, Delhi [‘Ld. Nfac’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Arisen Out Of Order Of Assessment Dt. 27/12/2018 Passed U/S 143(3) Of The Act By The Asstt. Commission Of Income Tax Circle-2(1), Panaji Goa [‘Ld. Ao’ Hereinafter] Anent To Assessment Year 2016-17 [‘Ay’ Hereinafter].

condone the delay and advanced for adjudication. 3. Tersely stated facts of the case are that; the assessee is an individual who for the year under consideration filed return on 14/10/2016 declaring total income of ₹25,08,240/-. The return of income was selected for scrutiny and the consequential assessment was completed by bringing to tax entire amount of consideration