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150 results for “condonation of delay”+ Section 8clear

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Key Topics

Section 234E90Condonation of Delay74Section 80P(2)(d)55Section 200A50Section 80P(4)44Section 80P(2)(a)43Section 80P42Section 24940Deduction

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)

8 of 32 Chittibabu Ghanta Vs ACIT, Panaji ITA No. 278 to 281/PAN/2024 the appellant was displaced with effective professional services. In support that the former twofold premise jointly & severally forms a sufficient- cause for delay condonation the Ld. AR placed reliance on catena of judicial precedent specifically ‘M/s Bhagwati Colonizer Pvt. Ltd Vs ITO’ [ITA No 169/Asr/2015], ‘Senior Bhosale

Showing 1–20 of 150 · Page 1 of 8

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35
Limitation/Time-bar34
Section 14431
Penalty24

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)

8 of 32 Chittibabu Ghanta Vs ACIT, Panaji ITA No. 278 to 281/PAN/2024 the appellant was displaced with effective professional services. In support that the former twofold premise jointly & severally forms a sufficient- cause for delay condonation the Ld. AR placed reliance on catena of judicial precedent specifically ‘M/s Bhagwati Colonizer Pvt. Ltd Vs ITO’ [ITA No 169/Asr/2015], ‘Senior Bhosale

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)

8 of 32 Chittibabu Ghanta Vs ACIT, Panaji ITA No. 278 to 281/PAN/2024 the appellant was displaced with effective professional services. In support that the former twofold premise jointly & severally forms a sufficient- cause for delay condonation the Ld. AR placed reliance on catena of judicial precedent specifically ‘M/s Bhagwati Colonizer Pvt. Ltd Vs ITO’ [ITA No 169/Asr/2015], ‘Senior Bhosale

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)

8 of 32 Chittibabu Ghanta Vs ACIT, Panaji ITA No. 278 to 281/PAN/2024 the appellant was displaced with effective professional services. In support that the former twofold premise jointly & severally forms a sufficient- cause for delay condonation the Ld. AR placed reliance on catena of judicial precedent specifically ‘M/s Bhagwati Colonizer Pvt. Ltd Vs ITO’ [ITA No 169/Asr/2015], ‘Senior Bhosale

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 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)

8. Au contraire, the Ld. DR Uniyal strongly objected the condonation petition & prayer of the appellant. It was refuted that, the basic facts of the case under consideration are ostensibly mis-stated & incorrectly ITAT-Panaji Page 10 of 30 Union Bank Of India (Erstwhile Corporation Bank) Vs DCIT ITA No. 169 to 171/PAN/2025 represented by the appellant. Drawing our attention

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)

8. Au contraire, the Ld. DR Uniyal strongly objected the condonation petition & prayer of the appellant. It was refuted that, the basic facts of the case under consideration are ostensibly mis-stated & incorrectly ITAT-Panaji Page 10 of 30 Union Bank Of India (Erstwhile Corporation Bank) Vs DCIT ITA No. 169 to 171/PAN/2025 represented by the appellant. Drawing our attention

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)

8. Au contraire, the Ld. DR Uniyal strongly objected the condonation petition & prayer of the appellant. It was refuted that, the basic facts of the case under consideration are ostensibly mis-stated & incorrectly ITAT-Panaji Page 10 of 30 Union Bank Of India (Erstwhile Corporation Bank) Vs DCIT ITA No. 169 to 171/PAN/2025 represented by the appellant. Drawing our attention

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)

condonation of delay, and subject to rule 18 (supra) perused material placed on record and considered facts in the light of settled position of law. ITAT-Panaji Page 6 of 22 JAP Restaurant Pvt. Ltd. Vs ACIT ITA No. 005 to 007/PAN/2024 6. We note that, the present appeal against the impugned order dt. 16/09/2022 was instituted by the appellant

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)

condonation of delay, and subject to rule 18 (supra) perused material placed on record and considered facts in the light of settled position of law. ITAT-Panaji Page 6 of 22 JAP Restaurant Pvt. Ltd. Vs ACIT ITA No. 005 to 007/PAN/2024 6. We note that, the present appeal against the impugned order dt. 16/09/2022 was instituted by the appellant

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)

condonation of delay, and subject to rule 18 (supra) perused material placed on record and considered facts in the light of settled position of law. ITAT-Panaji Page 6 of 22 JAP Restaurant Pvt. Ltd. Vs ACIT ITA No. 005 to 007/PAN/2024 6. We note that, the present appeal against the impugned order dt. 16/09/2022 was instituted by the appellant

JAGANUR VIVIDODDHESH PRATHAMIK GRAMEEN KRUSHI SAHAKAR SANGH NIYAMIT,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, NIPPANI

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

ITA 454/PAN/2025[2017-18]Status: DisposedITAT Panaji29 Jan 2026AY 2017-18

Bench: Shri Pavan Kumar Gadalei T A. No.454/Pan/2025 (A.Y.2017-18 ) Jaganur Vividoddhesh I.T.O-Ward-1, Vs Prathamik Grameen Krushi Nemchand Building, . Sahakar Sangh Niyamit, 747,Ashoknagar, Jaganur, Tq.Chikkodi, Nipani-591237, Dist Belgaum-591305, Karnataka. Karnataka. Pan No: Aabap7922L

Section 80A

section 80AC of the Act are not complied by the assessee and the A.O has denied the claim of deduction u/sec80P(2)(a)(i) of the Act and assessed the total income of Rs.48,49,739/- and passed the order u/sec144 of the Act dated 16.10.2019. 4. Aggrieved by the order, the assessee has filed an appeal before

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)

condonation. 24. In the instant appeals, the gross delay of 8 to 9 years (5 to 6 years after considering displacement of spouse for three years) days is claimed to have been occurred owning to; (a) non-intimation or delayed intimation assessment/penalty orders and (b) displacement of working staff & consultant etc. finds no strength in view of contradictory material placed

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)

condonation. 24. In the instant appeals, the gross delay of 8 to 9 years (5 to 6 years after considering displacement of spouse for three years) days is claimed to have been occurred owning to; (a) non-intimation or delayed intimation assessment/penalty orders and (b) displacement of working staff & consultant etc. finds no strength in view of contradictory material placed

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)

condonation. 24. In the instant appeals, the gross delay of 8 to 9 years (5 to 6 years after considering displacement of spouse for three years) days is claimed to have been occurred owning to; (a) non-intimation or delayed intimation assessment/penalty orders and (b) displacement of working staff & consultant etc. finds no strength in view of contradictory material placed

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)

condonation. 24. In the instant appeals, the gross delay of 8 to 9 years (5 to 6 years after considering displacement of spouse for three years) days is claimed to have been occurred owning to; (a) non-intimation or delayed intimation assessment/penalty orders and (b) displacement of working staff & consultant etc. finds no strength in view of contradictory material placed

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)

condonation. 24. In the instant appeals, the gross delay of 8 to 9 years (5 to 6 years after considering displacement of spouse for three years) days is claimed to have been occurred owning to; (a) non-intimation or delayed intimation assessment/penalty orders and (b) displacement of working staff & consultant etc. finds no strength in view of contradictory material placed

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)

condonation. 24. In the instant appeals, the gross delay of 8 to 9 years (5 to 6 years after considering displacement of spouse for three years) days is claimed to have been occurred owning to; (a) non-intimation or delayed intimation assessment/penalty orders and (b) displacement of working staff & consultant etc. finds no strength in view of contradictory material placed

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)

condonation. 24. In the instant appeals, the gross delay of 8 to 9 years (5 to 6 years after considering displacement of spouse for three years) days is claimed to have been occurred owning to; (a) non-intimation or delayed intimation assessment/penalty orders and (b) displacement of working staff & consultant etc. finds no strength in view of contradictory material placed

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)

condonation. 24. In the instant appeals, the gross delay of 8 to 9 years (5 to 6 years after considering displacement of spouse for three years) days is claimed to have been occurred owning to; (a) non-intimation or delayed intimation assessment/penalty orders and (b) displacement of working staff & consultant etc. finds no strength in view of contradictory material placed