MR. AGNELO SOCORRO JOAQUIM VIEGAS,PANAJI vs. INCOME TAX OFFICER, WARD - 1(5), PANAJI

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 069/Pan/2025 & Sa 06/Pan/2025 Assessment Year : 2011-12 Agnelo Socorro Joaquim Viegas H. No. 373, Galliwaddo, Taleigao, Caranzalem, Goa-403002. Pan : Akapv9049C . . . . . . . Appellant V/S Income Tax Officer, Ward-1(5), Panaji, Goa. . . . . . . . Respondent Appearances Assessee By : Mr Vinesh Pikale [‘Ld. Ar’] Revenue By : Mr Sanket Deshmukh[‘Ld. Dr’] Date Of Conclusive Hearing : 21/08/2025 Date Of Pronouncement : 26/08/2025 Order Per G. D. Padmahshali; The Captioned Appeal Of The Assessee Impugns Din & Order No. Itba/Apl/S/250/2024-25/1073026397(1) Dt. 07/02/2025 Passed By Addl./Jt. Commissioner Of Income Tax, Appeals(2), Ahmedabad [‘Ld. Cit(A)’] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’] Which In Turn Sprung Out Of Order Of Assessment Dt. 27/12/2018 Passed U/S 143(3) R.W.S. 147 Of The Act By The Income

reassessment notice, the assessee filed his return of income on 24/05/2018 declaring total income of ₹1,53,590/- and offered same to tax on basis of presumptive taxation u/s 44AD of the Act. The said return was subjected to scrutiny and consequential assessment u/s 143(3) r.w.s. 147 of the Act was completed wherein owning to assessee’s failure

SUNIL HANAMANT NAIKWAD,BELGAUM vs. INCOME TAX OFFICER, WARD - 2, BELAGAVI

The appeal is ALLOWED as above

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2012-13 Sunil Hanmantsa Naikwad 1156, Saraf Galli, Shahapur, Belgaum Pan:Abeph0397N . . . . . . . Appellant V/S Income Tax Officer, Ward-2, Belgaum. . . . . . . . Respondent

addition made on recorded reasons which solely triggered the invocation of reassessment proceedings? 8. This legal issue in view ‘CIT Vs Jet Airways (I) Ltd.’ (supra) pressed into service by the appellant is no more res-integra that, any other income

MOUREEN CAMARA,PANAJI vs. ASSESSMENT CENTRE, INCOME TAX DEPARTMENT, DELHI

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 200/Pan/2023 Assessment Year : 2016-17 Moureen Camara Lonic Apartment, 1St Floor, Albamar Road, Tiswadi, Panaji, Goa-403001. Pan : Abmpc9038M . . . . . . . Appellant V/S Income Tax Officer, Ward-1(5), Panaji. . . . . . . . Respondent Appearances Assessee By : Mr D E Robinson [‘Ld. Ar’] Revenue By : Ms Rijjula Uniyal [‘Ld. Dr’] Date Of Conclusive Hearing : 11/08/2025 Date Of Pronouncement : 26/08/2025 Order Per G. D. Padmahshali; Present Appeal Is Filed By The Assessee Challenging Din & Order No. Itba/Nfac/S/250/2023-24/1057640303(1) Dt. 02/11/2023 Passed By National Faceless Appeal Centre, Delhi [‘Ld. Cit(A)/Nfac’] U/S 250 Of The Income- Tax Act, 1961 [‘The Act’] Which In Turn Stemmed From Assessment Order Dt. 20/09/2021 Passed U/S 147 R.W.S.

income of ₹6,72,450/- declared by the appellant in her original return and plus (ii) addition of ₹58,91,080/- as unexplained expenditure (being 50% of ₹1,17,82,160/-). ITAT-Panaji Page 7 of 16 Moureen Camara Vs NFeAC ITA Nos.200/PAN/2023 AY: 2016-17 7. From written submission filed by the Revenue consisting copy of order sheet entries

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PANAJI, PANAJI, GOA vs. BAGKIYA CONSTRUCTIONS PVT. LTD, GOA

The appeal of the Revenue is partly allowed in aforestated terms

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2017-2018 Asstt. Commissioner Of Income Tax, Central Circle, Panaji, Goa. . . . . . . . Appellant V/S M/S Bagkiya Construction Pvt. Ltd. Sf-3, Building No.-3. Techno Cidade, Chogam Rd., Alto Porvorim, Goa-403521. Pan: Aaccb9382M . . . . . . . Respondent Represented Assessee By: None For The Respondent Revenue By: Mr Senthil Kumar [‘Ld. Dr’] Date Of Conclusive Hearing : 29/01/2026 Date Of Pronouncement : 27/02/2026 Order Per G. D. Padmahshali; This Revenue’S Appeal Filed U/S 253(2) Of The Income- Tax Act, 1961 [‘The Act’] Challenges The Order Dt. 29/05/2023 Passed U/S 250 Of The Act By Commissioner Of Income Tax(Appeals-2), Panaji [‘Ld. Cit(A)’] Which In Turn Wheeled From The Order Dt. 25/08/2021 Passed U/S 147 Of The Act By Acit, Central Circle, Panaji, Goa [‘Ld. Ao’] Anent To Assessment Year 2017-18.[‘Ay’]

reassessment proceedings were initiated calling upon the assessee to file return in response thereto within 30 days therefrom. The assessee filed a return in response thereto on 26/04/2021 declaring total income of ₹3,39,38,824/-which was subjected to scrutiny vide notice dt. 04/05/2021 issued u/s 143(2) of the Act. 3.4 From the verification & analysis of impounded

SALGAOCAR MINING INDUSTRIES PVT. LTD,PANAJI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, MARGAO

The appeal of the assessee is PARTLY ALLOWED in aforestated terms

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Years: 2006-2007 M/S Salgaocar Mining Industries Pvt Ltd. Salgaonkar Bhava, Altino, Panaji, Goa-403001. Pan: Aabcs8862N . . . . . . . Appellant V/S Dy. Commissioner Of Income Tax, Circle-1, Margao, Goa. . . . . . . . Respondent Represented Assessee By: Mr Sukhsagar Syal [‘Ld. Ar’] Revenue By: Ms Rijjula Uniyal [‘Ld. Dr’] Date Of Conclusive Hearing : 20/01/2026 Date Of Pronouncement : 29/01/2026 Order Per G. D. Padmahshali; This Assessee’S Appeal Filed U/S 253(1) Of The Income- Tax Act, 1961 [‘The Act’] Impugns The Order Dt. 20/03/2025 Passed U/S 250 Of The Act By Commissioner Of Income Tax(Appeals-2), Panaji [‘Ld. Cit(A)’] Which In Turn Dealt With Order Dt. 20/12/2011 Passed U/S 144 Of The Act By Dcit, Circle-1, Margao Goa [‘Ld. Ao’] Anent To Assessment Year 2006-07.[‘Ay’]

reassess the income escaped the assessment. For the non- compliance on the part of the assessee, the assessment u/s 144 r.w.s. 147 of the Act culminated by an order dt. 20/12/2011 wherein the Ld. AO made to additions

MARIA ESTIBEIRO,PANAJI vs. DCIT, CIRCLE - 1(1), PANAJI

The appeal stands ALLOWED

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2012-13 Maria Estibeiro L/H Of Jacintodas Estibeiro 781, St. Marys Colony, Miramar, Goa. Pan:Aabpe2798N . . . . . . . Appellant V/S Dy. Commissioner Of Income Tax, Panaji, Goa. . . . . . . . Respondent Appearances Assessee By : Mr D E Robinson [‘Ld. Ar’] Revenue By : Mr Vimalraj Periyagounden [‘Ld. Dr’] Date Of Conclusive Hearing : 25/03/2025 Date Of Pronouncement : 24/04/2025 Order Per G. D. Padmahshali, Am; By This Appeal Captioned Appellant Impugns Din & Order No. 1060336601(1) Dt. 31/01/2024 Passed U/S 250 Of The Income-Tax Act, 1961 [‘The Act’] By The National Faceless Appeal Centre, Delhi [‘Nfac’] Which In Turn Arisen Out Of Order Of Assessment Passed U/S 147 R.W.S. 144 Of The Act For Assessment Year 2012- 13 [‘Ay’].

additions and the assessment 3. was unsuccessfully agitated by the appellant in an appeal before Ld. NFAC. Aggrieved by the impugned order and the action of tax authorities below, the appellant came in present appeal with following grounds; 1. The learned Commissioner of Income Tax (Appeals) failed to appreciate that under Article 1969 of Portuguese Civil Code spouse ceases

SHREE MALLIKARJUN SHIPPING PRIVATE LIMITED,VASCO vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1(1), PANAJI

addition of unexplained money of Rs.51,19,000/- and finally assessed the total income of Rs.1,68,15,177/- and passed the order u/sec 143(3) r.w.s147 of the Act dated 30.03.2015.\n4. Aggrieved by the order, the assessee has filed an appeal before the CIT(A), whereas the CIT(A) has considered the grounds of appeal, submissions

AMRARAM GOMAJI CHOWDHARY,NAVELIM vs. INCOME TAX OFFICER, WARD - 1, MARGAO

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 117/Pan/2025 Assessment Year : 2018-19 Amraram Gomaji Chowdhary 457/C, Aquem Baixo, Firgulem, Navelim, Goa-403707. Pan : Aqjpc0124C . . . . . . . Appellant V/S Income Tax Officer, Ward-(1), Margao, Goa. . . . . . . . Respondent Appearances Assessee By : Mr Pradeep Kulkarni [‘Ld. Ar’] Revenue By : Ms Manju Thakur [‘Ld. Dr’] Date Of Conclusive Hearing : 26/08/2025 Date Of Pronouncement : 26/08/2025 Order Per G. D. Padmahshali; The Captioned Appeal Of The Appellant Assessee Impugns Din & Order Itba/Nfac/S/250/2024-25/1074431239(1) Dt. 12/03/2025 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 Assessment Dt. 29/02/2024 Passed U/S 147 R.W.S. 144B Of The Act By The National Faceless E-Asstt Centre [‘Ld. Ao’ Hereinafter] Anent To Assessment Year 2018-19 [‘Ay’ Hereinafter].

reassessment notice, the assessee filed his return of income on 04/10/2023 declaring therein total income of ₹4,78,990/-. The said return was subjected to scrutiny and consequential assessment u/s 147 r.w.s. 144B of the Act was completed wherein a solitary addition

RAMAPPA LACHAPPA SIDDAPUR,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, GOKAK

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

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos. 216/Pan/2024 (A.Y. 2017-18) Ramappa Lachappa Siddapur, Vs I T O Ward(1), Dr Siddapur R L , B A -3, The Dr Ghogeri Building, . One Lotus County Apartment, Belgaum Road, Mandoli Road, Gokak-591307, Tilakwadi, Belagavi-590006, Karnataka. Karnataka. Pan .No. Apxps8802C (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

income of Rs.65,91,100/- and passed the order u/sec 144 r.w.s147 of the Act dated 19.03.2022. 3. Aggrieved by the order, the assessee has filed an appeal before the CIT(A), whereas the CIT(A) has considered the grounds of appeal, statement of facts, submissions of the assessee and findings of the AO but has sustained the validity

BARDC BANK ,BHATKAL vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

The appeal is allowed for statistical purposes

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year : 2014-15 Bardc Bank Bhatkal Next To Bsnl Tower, Bhatkal, Uttara Kannada. Pan:Aaaap1731G . . . . . . . Appellant

income. Placing reliance on the same, the impugned order in our considered view deserves to be set-aside for de-novo adjudication after providing opportunity for effective representation to the appellant assessee. 6. Furthermore, during the course of present second appellate proceedings, the appellant assessee raised an additional legal ground challenging the very assumption of reassessment

KUNDARNAD JANATA SHIKSHAN SANGH ANKALGI,ANKALGI GOKAK vs. INCOME TAX OFFICER, GOKAK

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. Nos.57/Pan/2025 (A.Y.2018-19 ) Kundarnad Janta Shikshan Vs National E – Sangh Ankalgi, Assessment Centre, . Ankalgi, Gokak, Delhi-110001 Belgaum-591101, Karnataka. Pan .No.Aadtk0333K (अपीलाथ"/Appellant) (""यथ"/Respondent)

addition of Rs,1,17,19,424/- and assessed the total income of Rs.1,18,66,334/- and passed the order u/sec 147 r.w.s144B of the Act dated 23.02.2024. 3. Aggrieved by the order, the assesse has filed an appeal before the CIT(A), whereas the CIT(A) has considered the grounds of appeal, statement of facts and findings

SONALI MAHENDRA NAIK GAUNEKAR,PANAJI vs. INCOME TAX OFFICER, WARD - 1(1), PANAJI

The appeal of the assessee is partly allowed for statistical purpose

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

income of the assessee assessed at ₹9,81,35,791/-. 4. Aggrieved by aforestated assessment the assessee filed an appeal before Ld. NFAC on 23/04/2025, which came to be dismissed in absence of documentary evidence. Aggrieved thereby the assessee came in present appeal on following grounds; Not dealing with the submissions of the Appellant 1. The NFAC erred

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI, BELAGAVI vs. M/S POTDAR BROTHERS, BELAGAVI

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

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

reassessment by issue of notice u/s 148 and consequential assessment u/s 147 of the Act completed wherein a solitary addition of 30% of total payments made to karigars (artisan labours) during the year was made. 3.3 Aggrieved assessee filed an appeal u/s 246A of the Act before first appellate authority which was allowed vide para 4.9 to 4.12 which reads

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI vs. M/S POTDAR BROTHERS, BELAGAVI

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

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

reassessment by issue of notice u/s 148 and consequential assessment u/s 147 of the Act completed wherein a solitary addition of 30% of total payments made to karigars (artisan labours) during the year was made. 3.3 Aggrieved assessee filed an appeal u/s 246A of the Act before first appellate authority which was allowed vide para 4.9 to 4.12 which reads

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI, BELAGAVI vs. M/S POTDAR BROTHERS, BELAGAVI

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

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

reassessment by issue of notice u/s 148 and consequential assessment u/s 147 of the Act completed wherein a solitary addition of 30% of total payments made to karigars (artisan labours) during the year was made. 3.3 Aggrieved assessee filed an appeal u/s 246A of the Act before first appellate authority which was allowed vide para 4.9 to 4.12 which reads

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI, BELAGAVI vs. M/S POTDAR BROTHERS, BELAGAVI

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

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

reassessment by issue of notice u/s 148 and consequential assessment u/s 147 of the Act completed wherein a solitary addition of 30% of total payments made to karigars (artisan labours) during the year was made. 3.3 Aggrieved assessee filed an appeal u/s 246A of the Act before first appellate authority which was allowed vide para 4.9 to 4.12 which reads

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, BELAGAVI, BELAGAVI vs. M/S POTDAR BROTHERS, BELAGAVI

Appeals of the Revenue are PARTLY ALLOWED for statistical purposes in aforestated terms

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

reassessment by issue of notice u/s 148 and consequential assessment u/s 147 of the Act completed wherein a solitary addition of 30% of total payments made to karigars (artisan labours) during the year was made. 3.3 Aggrieved assessee filed an appeal u/s 246A of the Act before first appellate authority which was allowed vide para 4.9 to 4.12 which reads

M/S TERECOM (P) LTD.,GOA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 (1), PANAJI., PANAJI

In the result, the appeal filed by the assessee stands dismissed

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)

income, the assessment was completed by the Assessing Officer vide order dated 29.01.2015 passed u/s 143(3) r.w.s. 147 of the Act after making addition on account of provisions for bad and doubtful debts for book profits for the purpose of computing the tax liability u/s 115JB of the Act rejecting the contention of the appellant that 3 the same