SANGEETA SUNIL JOLAPURE,DAVORLIM, SALCETE, GOA vs. INCOME TAX OFFICER, DELHI

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

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.293/Pan/2024 (A.Y. 2015-16) Sangeeta Sunil Jolapure, Vs National Faceless Saval Virgincar Classic, Assessment Centre, . Near Maruti Mandir,Davorlim, 2 Floor, F-Ramp, Salcete-403601, Jawaharlal Nehru Goa. Stadium, New Delhi-110003. Pan/Gir No. Admpj8290Q (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By None(Letter Dated 7-4-2025) Revenue By Shri.Narendar Reddy..Sr.Dr

income from house property as per ITS details of Rs.2,50,000/- were not offered for tax and explanations were called to substantiate the sources of deposit and were remain unexplained. Since, no explanations/details were filed, the AO considering the information available on record has invoked the provisions of Sec.144 of the Act and made additions

EMGEE HOUSING PRIVATE LIMITED,GOA vs. JCIT(A), KANPUR

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

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos. 273/Pan/2024 (A.Y. 2017-18 ) Emgee Housing Private Vs Acit-Circle 1(1), Limited, Aaykar Bhavan, . 608, City Center Patto Plaza, Edc Complex, Panjim-403001, Patto Plaza, Goa. Panjim-403001, Goa. Pan .No.Aabce6688E (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By None(Letter 10-03-25) Revenue By Ms.Nazeera Mohamad.Sr.Dr सुनवाई क" तार"ख/Date Of Hearing 11.03.2025 घोषणा क" तार"ख/Date Of Pronouncement 17.03.2025 Order Per Pavan Kumar Gadale, Jm: The Appeal Is Filed By The Assesse Against The Order Of The Addl/ Jcit(A) Kanpur Passed U/Sec 143(3) & U/Sec 250 Of The Act. 2. At The Time Of Hearing, It Was Found That There Is A Delay In Filing The Appeal Before The Hon’Ble Tribunal & The Assesse Has Filed An Affidavit For Condonation Of Delay. Whereas, The Facts Mentioned In The Affidavit Are Reasonable & Sufficient Cause Was Explained & The Ld. Dr Has No Specific Objections. Accordingly, We Condone The Delay & Admit The Appeal. The Assessee Has Raised

Housing Private Limited. the grounds of appeal challenging the additions u/sec22 and u/sec37(1) of the Act sustained by the CIT(A). 3. The brief facts of the case are that, the assessee company is engaged in the business of property developers. The assessee has filed the return of income

VGM EXPORT,VASCO vs. JOINT COMMISSIONER OF INCOME TAX, MARGAO

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 114/Pan/2023 Assessment Year : 2010-11 Vgm Export Suvarn Bandekar Building, Swatantra Path, Vasco, Goa Pan : Aaafv6197P . . . . . . . Applicant V/S Joint Commissioner Of Income Tax, Margao Range, Margao. . . . . . . . Respondent Appearances Assessee By : Mr P B Deshpande [‘Ld. Ar’] Revenue By : Mr Ravindra Hattalli [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 20/02/2025 घोषणा की तारीख / Date Of Pronouncement : 25/02/2025

additions viz; (a) 14A disallowance and (b) forex fluctuation loss claimed in respect of closing balance held in EEFC A/c. Still aggrieved by the partial relief, the assessee came in present appeal with the following solitary ground; ‘On facts and in the circumstances of case and in law, the ld. Assessing officer and CIT(A) have erred in disallowing

ASHOK APPAJI PATIL,BELGAUM vs. INTL. TAXATION WARD, PANAJI, PANAJI

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

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A.No.49/Pan/2025 (A.Y.2016-17) Ashok Appaji Patil, Vs. I T O, 3338/1A,Sankalp International Taxation, Building, 3 Floor, Gondhalli Galli, Reac, Belagavi-590001, Panaji-403001, Karnataka. Goa. Pan/Gir No:Aqopp2917M Appellant .. Respondent Appellant By : Letter Dt 1-07-2025. Respondent By : Smt.Rijula Uniyal.Sr.Dr Date Of Hearing 02.07.2025 Date Of Pronouncement 03.07.2025 आदेश / O R D E R Per Pavan Kumar Gadale, Jm: The Assessee Has Filed The Appeal Against The Order Of The Assessing Officer Passed U/S 144 R.W.S 144C(13) Of The Income Tax Act, 1961 Passed In Pursuance To The Directions Of The Dispute Resolution Panel (Drp) U/S 144C(5) Of The Act. The Assessee Has Raised Grounds Of Appeal Challenging The Action Of Lower Authorities Drp/Ao Partly Sustaining The Addition Without Providing

addition without providing ITA.49/PAN/2025 Ashok Appaji Patil. adequate opportunity of hearing and not considering the submissions and evidences. 2. The brief facts of the case are that, the assesse has not filed the return of income for A.Y.2016-17.The Assessing Officer (AO) based on the information from RMS data found that the assesse has purchased immovable property of Rs.1

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 (1), PANAJI vs. M/S V. M. SALGAOCAR & BROTHERS (P) LTD., VASCO

Appeals of the Revenue are DISMISSED

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita Nos. 209 To 211/Pan/2019 निर्धारण वषा / Assessment Years : 2005-06 To 2007-08 The Asst. Commissioner Of Income Tax, Circle-2(1), Panaji, Goa . . . . . . . अपीलार्थी / Appellant

House, F.L. Gomes Road, Vasco Da Gama, Goa. PAN: AAACV 5950 B . . . . . . .प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : Mr Ketan Ved [‘Ld. AR’] Revenue by : Mr N. Shrikanth [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 13/07/2023 घोषणा की तारीख / Date of Pronouncement : 03/10/2023 आदेश / ORDER Per Bench: These three appeals of the Revenue are directed against the common

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 (1), PANAJI vs. M/S V. M. SALGAOCAR & BROTHERS (P) LTD., VASCO

Appeals of the Revenue are DISMISSED

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita Nos. 209 To 211/Pan/2019 निर्धारण वषा / Assessment Years : 2005-06 To 2007-08 The Asst. Commissioner Of Income Tax, Circle-2(1), Panaji, Goa . . . . . . . अपीलार्थी / Appellant

House, F.L. Gomes Road, Vasco Da Gama, Goa. PAN: AAACV 5950 B . . . . . . .प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : Mr Ketan Ved [‘Ld. AR’] Revenue by : Mr N. Shrikanth [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 13/07/2023 घोषणा की तारीख / Date of Pronouncement : 03/10/2023 आदेश / ORDER Per Bench: These three appeals of the Revenue are directed against the common

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 (1), PANAJI vs. M/S V. M. SALGAOCAR & BROTHERS (P) LTD., VASCO

Appeals of the Revenue are DISMISSED

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita Nos. 209 To 211/Pan/2019 निर्धारण वषा / Assessment Years : 2005-06 To 2007-08 The Asst. Commissioner Of Income Tax, Circle-2(1), Panaji, Goa . . . . . . . अपीलार्थी / Appellant

House, F.L. Gomes Road, Vasco Da Gama, Goa. PAN: AAACV 5950 B . . . . . . .प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee by : Mr Ketan Ved [‘Ld. AR’] Revenue by : Mr N. Shrikanth [‘Ld. DR’] सुनवाई की तारीख / Date of conclusive Hearing : 13/07/2023 घोषणा की तारीख / Date of Pronouncement : 03/10/2023 आदेश / ORDER Per Bench: These three appeals of the Revenue are directed against the common

SANJAY ATCHUT POY RAITURCAR,MARGAO vs. ITO, WARD - 4 , MARGAO

Bench: Shri R.S. Syal, Hon.Vice- & Shri Partha Sarathi Chaudhury, Hon. & (Through Virtual Hearing)

House, Rua Padre Miranda, Margao, Goa. PAN: ADJPP 0902 G Appellant Respondent Assessee by : Priyanka Kamat, AR Revenue by : Shri N. Shrikanth, DR Date of hearing : 05/07/2023 Date of pronouncement : 07/07/2023 O R D E R Per PARTHA SARATHI CHAUDHURY, JM: This appeal preferred by the assessee emanates from the order of Commissioner of Income Tax (Appeals)-2, Panaji, dated

M/S DELHI BEST COLLECTION,GOKAK vs. INCOME TAX OFFICER, WARD - 1, GOKAK

The appeal stands dismissed

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 065/Pan/2025 Assessment Year : 2021-22

addition, consequential assessment u/s 143(3) r.w.s. 144B of the Act was framed whereby total income was eventually assessed at ₹74,89,275/- as against the returned loss. In appeal, the assessee was allowed a part relief by the Ld. NFAC who restricted the estimation of net realisation from dead stock clearance to 25% of its closing undisputed inventory value