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

79,976 81,24,795 First Default 3,37,15,200 33,71,520 30,51,226 64,22,746 170/PAN/2025 2011-12 Second Default - - - - First Default 1,11,99,271 11,02,864 10,47,721 21,50,585 171/PAN/2025 2014-15 Second Default 39,63,624 - 1,30,001 1,30,001 ITAT-Panaji Page

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

79,976 81,24,795 First Default 3,37,15,200 33,71,520 30,51,226 64,22,746 170/PAN/2025 2011-12 Second Default - - - - First Default 1,11,99,271 11,02,864 10,47,721 21,50,585 171/PAN/2025 2014-15 Second Default 39,63,624 - 1,30,001 1,30,001 ITAT-Panaji Page

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].

section 253(3) of the Act. Consequently, applying the test laid in ‘CIT Vs KSP Shanmugavel Nadai Ors’ [1985, 153 ITR 596 (Mad)] we 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