EID PARRY (INDIA) LTD.,BELAGAVI vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE, PANAJI, PANAJI

The appeals of the assessee are allowed in term of aforesaid observation

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकर अपील सं. / Ita No. : 35 To 40/Pan/2019 करधििाारण वर्ा / Assessment Year : 2011-2012 To 2016-2017 M/S Eid Parry India Limited Khanpet, Trogal,Tal. : Ramdurg, Dist. : Belagavi, Karnataka Pan: Aaace 0702 C Tan:Blre 08509 E . . . . . . . अपीलार्थी / Appellant बिाम / V/S Income Tax Officer (Tds) Ward-1, Belagavi, Dist. : Belagavi, Karnataka . . . . . . . प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Philip George Revenue By : Shri Sourabh Nayak सुनवाई की तारीख / Date Of Conclusive Hearing : 24/02/2022 घोषणा की तारीख / Date Of Pronouncement : 19/04/2022 आदेश / Order Per Bench; These Present Appeals Filed By The Appellant Assessee Are Directed Against The Orders Of Commissioner Of Income Tax- Appeals, Belagavi [For Short “Cit(A)”] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which In Turn Ascended Out Of Orders Of The Addl. Commissioner Of Income Tax-Tds Range, Panaji [For Short “Ao”] Passed U/S 271C Of The Act, For Six Assessment Years [For Short “Ay”] 2011-2012 To 2016-2017. Itat-Panaji Page 1 Of 18

271, section 271A, section 271AA, section 271B section 271BA, Section 271BB, Section 271C, section 271CA, section 271D, Section 271E, section 271F, section 271FA, section 271FB, section 271G, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or ITAT-Panaji Page 13 of 18 M/s EID Parry India

EID PARRY (INDIA) LTD.,BELAGAVI vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE, PANAJI, PANAJI

The appeals of the assessee are allowed in term of aforesaid observation

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकर अपील सं. / Ita No. : 35 To 40/Pan/2019 करधििाारण वर्ा / Assessment Year : 2011-2012 To 2016-2017 M/S Eid Parry India Limited Khanpet, Trogal,Tal. : Ramdurg, Dist. : Belagavi, Karnataka Pan: Aaace 0702 C Tan:Blre 08509 E . . . . . . . अपीलार्थी / Appellant बिाम / V/S Income Tax Officer (Tds) Ward-1, Belagavi, Dist. : Belagavi, Karnataka . . . . . . . प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Philip George Revenue By : Shri Sourabh Nayak सुनवाई की तारीख / Date Of Conclusive Hearing : 24/02/2022 घोषणा की तारीख / Date Of Pronouncement : 19/04/2022 आदेश / Order Per Bench; These Present Appeals Filed By The Appellant Assessee Are Directed Against The Orders Of Commissioner Of Income Tax- Appeals, Belagavi [For Short “Cit(A)”] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which In Turn Ascended Out Of Orders Of The Addl. Commissioner Of Income Tax-Tds Range, Panaji [For Short “Ao”] Passed U/S 271C Of The Act, For Six Assessment Years [For Short “Ay”] 2011-2012 To 2016-2017. Itat-Panaji Page 1 Of 18

271, section 271A, section 271AA, section 271B section 271BA, Section 271BB, Section 271C, section 271CA, section 271D, Section 271E, section 271F, section 271FA, section 271FB, section 271G, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or ITAT-Panaji Page 13 of 18 M/s EID Parry India

EID PARRY (INDIA) LTD.,BELAGAVI vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE, PANAJI, PANAJI

The appeals of the assessee are allowed in term of aforesaid observation

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकर अपील सं. / Ita No. : 35 To 40/Pan/2019 करधििाारण वर्ा / Assessment Year : 2011-2012 To 2016-2017 M/S Eid Parry India Limited Khanpet, Trogal,Tal. : Ramdurg, Dist. : Belagavi, Karnataka Pan: Aaace 0702 C Tan:Blre 08509 E . . . . . . . अपीलार्थी / Appellant बिाम / V/S Income Tax Officer (Tds) Ward-1, Belagavi, Dist. : Belagavi, Karnataka . . . . . . . प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Philip George Revenue By : Shri Sourabh Nayak सुनवाई की तारीख / Date Of Conclusive Hearing : 24/02/2022 घोषणा की तारीख / Date Of Pronouncement : 19/04/2022 आदेश / Order Per Bench; These Present Appeals Filed By The Appellant Assessee Are Directed Against The Orders Of Commissioner Of Income Tax- Appeals, Belagavi [For Short “Cit(A)”] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which In Turn Ascended Out Of Orders Of The Addl. Commissioner Of Income Tax-Tds Range, Panaji [For Short “Ao”] Passed U/S 271C Of The Act, For Six Assessment Years [For Short “Ay”] 2011-2012 To 2016-2017. Itat-Panaji Page 1 Of 18

271, section 271A, section 271AA, section 271B section 271BA, Section 271BB, Section 271C, section 271CA, section 271D, Section 271E, section 271F, section 271FA, section 271FB, section 271G, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or ITAT-Panaji Page 13 of 18 M/s EID Parry India

EID PARRY (INDIA) LTD.,BELAGAVI vs. ADDITIONAL COMMISSIONER OF INCOME TAX, TDS RANGE, PANAJI, PANAJI

The appeals of the assessee are allowed in term of aforesaid observation

Bench: Shri Ravish Sood & Shri Jamlappa D. Battullआयकर अपील सं. / Ita No. : 35 To 40/Pan/2019 करधििाारण वर्ा / Assessment Year : 2011-2012 To 2016-2017 M/S Eid Parry India Limited Khanpet, Trogal,Tal. : Ramdurg, Dist. : Belagavi, Karnataka Pan: Aaace 0702 C Tan:Blre 08509 E . . . . . . . अपीलार्थी / Appellant बिाम / V/S Income Tax Officer (Tds) Ward-1, Belagavi, Dist. : Belagavi, Karnataka . . . . . . . प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Philip George Revenue By : Shri Sourabh Nayak सुनवाई की तारीख / Date Of Conclusive Hearing : 24/02/2022 घोषणा की तारीख / Date Of Pronouncement : 19/04/2022 आदेश / Order Per Bench; These Present Appeals Filed By The Appellant Assessee Are Directed Against The Orders Of Commissioner Of Income Tax- Appeals, Belagavi [For Short “Cit(A)”] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short “The Act”], Which In Turn Ascended Out Of Orders Of The Addl. Commissioner Of Income Tax-Tds Range, Panaji [For Short “Ao”] Passed U/S 271C Of The Act, For Six Assessment Years [For Short “Ay”] 2011-2012 To 2016-2017. Itat-Panaji Page 1 Of 18

271, section 271A, section 271AA, section 271B section 271BA, Section 271BB, Section 271C, section 271CA, section 271D, Section 271E, section 271F, section 271FA, section 271FB, section 271G, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or ITAT-Panaji Page 13 of 18 M/s EID Parry India

M/S SHREE BALAJI CONCEPTS,MARGAO vs. INCOME TAX OFFICER (INTERNATIONAL TXATION), WARD -1, PANAJI

The appeal of the assessee is allowed in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 73/Pan/2018 Assessment Year: 2012-13

penalty under Section 271-C of the Income -Tax. [ emphasis supplied] (iii) W.e.f. 01.07.2012, in a situation where the tax is paid by the deductee, the interest is to be computed up to the date of furnishing of return of income by such deductee. This proviso makes no distinction whether the deductee files a return with positive income, nil income

SURAJ MELVIN MASCARENHAS,MIRAMAR vs. ITO, WARD - 1(1), PANAJI

The appeal of the assessee is allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Jamlappa D Battullआयकर अपील सं. / Ita No. 258/Pan/2017 "नधा"रण वष" / Assessment Year : 2009-10 Mrs. Suraj Melvin Masacarenhas 33, Lake View Colony, Miramar, Panaji Goa. Pan: Agipm3248G .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1(1), Panaji, Goa ……""यथ" / Respondent Assessee By : None Revenue By : Shri Sourabh Nayak, Sr. Dr

section for initiating penalty proceedings was in printed from without specifying grounds of initiation of penalty proceedings i.e. whether the same was issued for concealment of income or for furnishing of inaccurate particulars of income. 5. Any other ground that may be urged at the time of hearing of appeal.” 2. Briefly stated, the assessee had filed her return

M/S SESA RESOURS LTD (FORMERLY V. S. DEMPO & CO. PVT. LTD,PANAJI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PANAJI

In the result, the appeal filed by the assessee is allowed

Bench: Shri C.M. Garg & Shri Girish Agrawalassessment Year: 2004-05 Sesa Resources Limied Vs. Acit, (Formerly V.S. Dempo & Co., Pvt. Circle-1(1), Aayakar Ltd.), Bhavan, Sesa Ghor, 20 Edc Complex, Edc Complex, Patto, Patto, Panaji, Panaji, Goa – 403 001. Goa. Pan: Aaacv7160R

d. Miscellaneous income e. Transhipper hire charges Except for sale of premises, the Assessee's contention has been upheld by the ITAT (refer ITAT order dated 19th September 2007 in IT A 80/PNJ/2006 and 142/PNJ/2006 for A.Y.s 2002-03 and 2003-04 respectively) and the claim of the Assessee has been restored, in respect of sale of premises, the issue

DEVASHRI NIRMAN LLP ,PANAJI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), PANAJI

In the result, this appeal by the assessee stands allowed

Bench: Shri Shamim Yahya, Am & Shri Ram Lal Negi, Jm

D E R Per Shamim Yahya, A. M.: This appeal by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals) Panjai-1, confirming the levy of penalty u/s. 271(1)(c) of the Income Tax Act, 1961 dated 16.08.2017, pertaining to assessment year 2007-08. 2. The grounds of appeal raised by the assessee

SHRI ANANTANATH ALPASANKHYATAR VIVIDH UDDESHAGAL SOUHARD SAHAKARI SANGH NIY,BELAGAVI vs. INCOME TAX OFFICER, NFAC, DELHI

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 006/Pan/2025 Assessment Year : 2009-10 Shri Anantanath Alpasankhyatar Vivid Uddheshagal Souhardha Sahakari Sangh Niyamit [‘Saavusssn’] 1738, Anantnath Building, Jain Galli, Main Rd., Kannur Niyamit Kalloli, Kalloli, Belagavi. Pan : Aagts1962B . . . . . . . Appellant V/S Income Tax Office, Ward-1, Gokak, Belagavi. . . . . . . . Respondent Appearances Assessee By : Mr Sachin Nichal [‘Ld. Ar’] Revenue By : Mr Deshmukh Prakash [‘Ld. Dr’] Date Of Conclusive Hearing : 02/06/2025 Date Of Pronouncement : 03/06/2025 Order Per G. D. Padmahshali; This Appeal Is Filed Against Din & Order 1070608483(1) Dt. 25/11/2024 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 Penalty Dt. 23/03/2022 Passed U/S 271(1)(C) Of The Act By The National Faceless Assessment Centre Delhi [‘Ld. Nfeac’ Hereinafter] Anent To Assessment Year 2009-10 [‘Ay’ Hereinafter].

D. PADMAHSHALI; This appeal is filed against DIN & Order 1070608483(1) dt. 25/11/2024 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 penalty dt. 23/03/2022 passed u/s 271(1)(c) of the Act by the National Faceless Assessment Centre

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 259 to 268/PAN/2025 Assessment Years: 2006-07 to 2010-11 Neha Prasanna Ghotage No. 1088, Preana Homes, Ranade Colony, Hindwadi, Belgaum-590011 PAN: AJKPG5121B. . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, Central Circle-2, Belgaum. . . . . . . . Respondent Represented Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr Azhar Zain [‘Ld. DR’] Date of conclusive

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELAGAVI

Appeals are DISMISSED

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 259 to 268/PAN/2025 Assessment Years: 2006-07 to 2010-11 Neha Prasanna Ghotage No. 1088, Preana Homes, Ranade Colony, Hindwadi, Belgaum-590011 PAN: AJKPG5121B. . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, Central Circle-2, Belgaum. . . . . . . . Respondent Represented Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr Azhar Zain [‘Ld. DR’] Date of conclusive

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 259 to 268/PAN/2025 Assessment Years: 2006-07 to 2010-11 Neha Prasanna Ghotage No. 1088, Preana Homes, Ranade Colony, Hindwadi, Belgaum-590011 PAN: AJKPG5121B. . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, Central Circle-2, Belgaum. . . . . . . . Respondent Represented Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr Azhar Zain [‘Ld. DR’] Date of conclusive

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 259 to 268/PAN/2025 Assessment Years: 2006-07 to 2010-11 Neha Prasanna Ghotage No. 1088, Preana Homes, Ranade Colony, Hindwadi, Belgaum-590011 PAN: AJKPG5121B. . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, Central Circle-2, Belgaum. . . . . . . . Respondent Represented Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr Azhar Zain [‘Ld. DR’] Date of conclusive

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 259 to 268/PAN/2025 Assessment Years: 2006-07 to 2010-11 Neha Prasanna Ghotage No. 1088, Preana Homes, Ranade Colony, Hindwadi, Belgaum-590011 PAN: AJKPG5121B. . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, Central Circle-2, Belgaum. . . . . . . . Respondent Represented Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr Azhar Zain [‘Ld. DR’] Date of conclusive

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, 2, BELAGAVI

Appeals are DISMISSED

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 259 to 268/PAN/2025 Assessment Years: 2006-07 to 2010-11 Neha Prasanna Ghotage No. 1088, Preana Homes, Ranade Colony, Hindwadi, Belgaum-590011 PAN: AJKPG5121B. . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, Central Circle-2, Belgaum. . . . . . . . Respondent Represented Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr Azhar Zain [‘Ld. DR’] Date of conclusive

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELAGAVI

Appeals are DISMISSED

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 259 to 268/PAN/2025 Assessment Years: 2006-07 to 2010-11 Neha Prasanna Ghotage No. 1088, Preana Homes, Ranade Colony, Hindwadi, Belgaum-590011 PAN: AJKPG5121B. . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, Central Circle-2, Belgaum. . . . . . . . Respondent Represented Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr Azhar Zain [‘Ld. DR’] Date of conclusive

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELAGAVI

Appeals are DISMISSED

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 259 to 268/PAN/2025 Assessment Years: 2006-07 to 2010-11 Neha Prasanna Ghotage No. 1088, Preana Homes, Ranade Colony, Hindwadi, Belgaum-590011 PAN: AJKPG5121B. . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, Central Circle-2, Belgaum. . . . . . . . Respondent Represented Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr Azhar Zain [‘Ld. DR’] Date of conclusive

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELAGAVI

Appeals are DISMISSED

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 259 to 268/PAN/2025 Assessment Years: 2006-07 to 2010-11 Neha Prasanna Ghotage No. 1088, Preana Homes, Ranade Colony, Hindwadi, Belgaum-590011 PAN: AJKPG5121B. . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, Central Circle-2, Belgaum. . . . . . . . Respondent Represented Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr Azhar Zain [‘Ld. DR’] Date of conclusive

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No. 259 to 268/PAN/2025 Assessment Years: 2006-07 to 2010-11 Neha Prasanna Ghotage No. 1088, Preana Homes, Ranade Colony, Hindwadi, Belgaum-590011 PAN: AJKPG5121B. . . . . . . . Appellant V/s Asstt. Commissioner of Income Tax, Central Circle-2, Belgaum. . . . . . . . Respondent Represented Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr Azhar Zain [‘Ld. DR’] Date of conclusive