VISHWANATH BELLAD,GOKAK vs. INCOME TAX OFFICER, WARD - 1, GOKAK
Appeal is allowed for statistical purposes
ITA 61/PAN/2025[2017-18]Status: DisposedITAT Panaji04 Apr 2025AY 2017-18
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].
For Appellant: Mr S B Gadadi [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 147Section 148Section 250Section 250(6)Section 251(1)(a)Section 253(3)Section 69A
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
