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

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 M/s EID Parry India Limited

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

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 M/s EID Parry India Limited

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

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 M/s EID Parry India Limited

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

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 M/s EID Parry India Limited

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

250 of the Act involving five assessment years from 2006-7 to 2010-11 [‘AYs’] of which first five in sequence ITAT-Panaji Page 1 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025 AY: 2006-07 to 2010-11 arisen out of order of assessment passed u/s 144 r.w.s. 153C of the Act passed

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

250 of the Act involving five assessment years from 2006-7 to 2010-11 [‘AYs’] of which first five in sequence ITAT-Panaji Page 1 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025 AY: 2006-07 to 2010-11 arisen out of order of assessment passed u/s 144 r.w.s. 153C of the Act passed

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

250 of the Act involving five assessment years from 2006-7 to 2010-11 [‘AYs’] of which first five in sequence ITAT-Panaji Page 1 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025 AY: 2006-07 to 2010-11 arisen out of order of assessment passed u/s 144 r.w.s. 153C of the Act passed

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

250 of the Act involving five assessment years from 2006-7 to 2010-11 [‘AYs’] of which first five in sequence ITAT-Panaji Page 1 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025 AY: 2006-07 to 2010-11 arisen out of order of assessment passed u/s 144 r.w.s. 153C of the Act passed

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

250 of the Act involving five assessment years from 2006-7 to 2010-11 [‘AYs’] of which first five in sequence ITAT-Panaji Page 1 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025 AY: 2006-07 to 2010-11 arisen out of order of assessment passed u/s 144 r.w.s. 153C of the Act passed

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

250 of the Act involving five assessment years from 2006-7 to 2010-11 [‘AYs’] of which first five in sequence ITAT-Panaji Page 1 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025 AY: 2006-07 to 2010-11 arisen out of order of assessment passed u/s 144 r.w.s. 153C of the Act passed

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

250 of the Act involving five assessment years from 2006-7 to 2010-11 [‘AYs’] of which first five in sequence ITAT-Panaji Page 1 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025 AY: 2006-07 to 2010-11 arisen out of order of assessment passed u/s 144 r.w.s. 153C of the Act passed

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

250 of the Act involving five assessment years from 2006-7 to 2010-11 [‘AYs’] of which first five in sequence ITAT-Panaji Page 1 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025 AY: 2006-07 to 2010-11 arisen out of order of assessment passed u/s 144 r.w.s. 153C of the Act passed

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

250 of the Act involving five assessment years from 2006-7 to 2010-11 [‘AYs’] of which first five in sequence ITAT-Panaji Page 1 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025 AY: 2006-07 to 2010-11 arisen out of order of assessment passed u/s 144 r.w.s. 153C of the Act passed

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

250 of the Act involving five assessment years from 2006-7 to 2010-11 [‘AYs’] of which first five in sequence ITAT-Panaji Page 1 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025 AY: 2006-07 to 2010-11 arisen out of order of assessment passed u/s 144 r.w.s. 153C of the Act passed

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].

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]. ITAT-Panaji Page 1 of 10 SAAVUSSSN Vs ITO, Gokak ITA Nos.006/PAN/2025

THE DCIT, CENTRAL CIRCLE, HUBBALI vs. M/S N. B. HIREMATH, HUBBALI

In the result, all these appeals of the revenue are dismissed

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 111/Pan/2018 Assessment Year: 2009-10

250 of the Act (hereinafter the “Act”) even dt. 20/12/2017, for the Assessment Years 2009-10, 2010-11, 2012-13, 2013-14. 2. The common effective grounds of appeal raised for all the impugned assessment years are extracted for ready reference:- “1. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) erred in deleting

THE DCIT, CENTRAL CIRCLE, HUBBALI vs. M/S N. B. HIREMATH, HUBBALI

In the result, all these appeals of the revenue are dismissed

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 111/Pan/2018 Assessment Year: 2009-10

250 of the Act (hereinafter the “Act”) even dt. 20/12/2017, for the Assessment Years 2009-10, 2010-11, 2012-13, 2013-14. 2. The common effective grounds of appeal raised for all the impugned assessment years are extracted for ready reference:- “1. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) erred in deleting

THE DCIT, CENTRAL CIRCLE, HUBBALI vs. M/S N. B. HIREMATH, HUBBALI

In the result, all these appeals of the revenue are dismissed

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 111/Pan/2018 Assessment Year: 2009-10

250 of the Act (hereinafter the “Act”) even dt. 20/12/2017, for the Assessment Years 2009-10, 2010-11, 2012-13, 2013-14. 2. The common effective grounds of appeal raised for all the impugned assessment years are extracted for ready reference:- “1. Whether on the facts and in the circumstances of the case, the Ld. CIT(A) erred in deleting

M/S NIRANI SUGARS LIMITED,MUDHOL vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELGAUM

In the result, all these appeals of the assessee are allowed

Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 123/Pan/2018 Assessment Year: 2001-02

250 of the Act (hereinafter the “Act”) even dt. 24/01/2018, for the Assessment Years 2001-02, 2002-03, 2003-04, 2004-05. 2. At the outset, the ld. Counsel for the assessee submitted that there was a delay of 30 days in filing of these appeals before the ld. CIT(A). The assessee had filed an affidavit stating the reasons