V S DEMPO HOLDINGS PRIVATE LIMITED,PANAJI-GOA vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE ONE
ITA 146/PAN/2025[2019-20]Status: DisposedITAT Panaji13 Aug 2025AY 2019-20
Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 146/Pan/2025 Assessment Year : 2019-20 V. S. Dempo Holdings Pvt. Ltd. Dempo House, Campal, Panaji, Goa-403001. Pan : Aaace4220P . . . . . . . Appellant V/S Asstt. Commissioner Of Income Tax, Circle-1(1), Panaji, Goa. . . . . . . . Respondent Appearances Assessee By : Mr Rohan Deshpande [‘Ld. Ar’] Revenue By : Capt. Pradeep Arya [‘Ld. Dr’] Date Of Conclusive Hearing : 12/08/2025 Date Of Pronouncement : 13/08/2025 Order Per G. D. Padmahshali; The Captioned Appeal Of The Assessee Impugns Din & Order Itba/Apl/S/250/2024-25/1074798262(1) Dt. 21/03/2025 Passed By Addl./Jt. Commissioner Of Income Tax Appeals-1, Hyderabad, [‘Ld. Nfac’ Hereinafter] U/S 250 Of The Income- Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Arisen Out Of Order Dt. 25/10/2020 Passed U/S 143(1) Of The Act By The Central Processing Centre, Bengaluru [‘Ld. Cpc’ Hereinafter] Anent To Assessment Year 2019-20 [‘Ay’ Hereinafter].
For Appellant: Mr Rohan Deshpande [‘Ld. AR’]For Respondent: Capt. Pradeep Arya [‘Ld. DR’]
Section 143(1)Section 246ASection 249Section 250
condonation nor an affidavit stating therein circumstance due to which such substantial or inordinate delay was occurred.
ITAT-Panaji Page 2 of 6
V. S. Dempo Holdings Pvt. Ltd. Vs ACIT
ITA Nos.146/PAN/2025 AY: 2019-20
4. Faced with the situation, the appellant assessee came in present appeal with a prayer to remand the matter back to the file