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.

reassessment. ITAT-Panaji Page 8 of 16 Moureen Camara Vs NFeAC ITA Nos.200/PAN/2023 AY: 2016-17 8. Without resorting to verbatim re-production of provisions of section 143(2) of the Act, it shall purposive to state that, where a return has been furnished either u/s 139 of the Act or in response to a notice issued

M/S KAMAT REAL ESTATE DEVELOPERS,,PANAJI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PANAJI., PANAJI

In the result, appeal of the Assessee is allowed

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawal

reassessment proceedings initiated u/s 147 of I.T. Act by the Assessing Officer were valid, although nothing had been recorded by the Assessing Officer in the reasons about any failure on the part of the Appellant Firm to disclose fully and truly all material facts necessary for the completion of 5 ITA.No.336/PAN./2018 M/s. Kamat Real Estate Developers, Panaji

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

139 of the Act. Upon receipt of information that the assessee entered into share transactions on Multi-Commodity Exchange [for short ‘MCX’] of ₹1933.72Lakhs, the case of the assessee after recording the reasons & obtaining prior approval from competent authority was re-opened vide notice dt. 31/03/2019 u/s ITAT-Panaji Page 2 of 8 Sunil Hanmantsa Naikwad

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’].

9 of 28 Maria Estibeiro L/H of Jacintodas Estibeiro Vs DCIT, Panaji Goa ITA No.034/PAN/2024 AY:2012-13 12. The issue of fresh initiation of proceedings against dead individual is no more res-integra in view decision in ‘Devendra Vs AdlCIT’ [2023, 294 Taxman 550 (Bom)] and ‘Gourang Anil Wakade Vs ITO’ [2024, 169 Taxmann.com 731 (Bom)], wherein their

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

reassessment proceedings for former years but continued to file regular returns from AY 2017-18 to 2024-25 u/s 139(4)/139(1) of the Act which were processed & intimation of which duly communicated to appellant in a same way as the communication of passing of assessment & penalty orders were made. Therefore, the later reason falls flat for condonation. ITAT

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

reassessment proceedings for former years but continued to file regular returns from AY 2017-18 to 2024-25 u/s 139(4)/139(1) of the Act which were processed & intimation of which duly communicated to appellant in a same way as the communication of passing of assessment & penalty orders were made. Therefore, the later reason falls flat for condonation. ITAT

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

reassessment proceedings for former years but continued to file regular returns from AY 2017-18 to 2024-25 u/s 139(4)/139(1) of the Act which were processed & intimation of which duly communicated to appellant in a same way as the communication of passing of assessment & penalty orders were made. Therefore, the later reason falls flat for condonation. ITAT

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

reassessment proceedings for former years but continued to file regular returns from AY 2017-18 to 2024-25 u/s 139(4)/139(1) of the Act which were processed & intimation of which duly communicated to appellant in a same way as the communication of passing of assessment & penalty orders were made. Therefore, the later reason falls flat for condonation. ITAT

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

reassessment proceedings for former years but continued to file regular returns from AY 2017-18 to 2024-25 u/s 139(4)/139(1) of the Act which were processed & intimation of which duly communicated to appellant in a same way as the communication of passing of assessment & penalty orders were made. Therefore, the later reason falls flat for condonation. ITAT

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

reassessment proceedings for former years but continued to file regular returns from AY 2017-18 to 2024-25 u/s 139(4)/139(1) of the Act which were processed & intimation of which duly communicated to appellant in a same way as the communication of passing of assessment & penalty orders were made. Therefore, the later reason falls flat for condonation. ITAT

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

reassessment proceedings for former years but continued to file regular returns from AY 2017-18 to 2024-25 u/s 139(4)/139(1) of the Act which were processed & intimation of which duly communicated to appellant in a same way as the communication of passing of assessment & penalty orders were made. Therefore, the later reason falls flat for condonation. ITAT

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

reassessment proceedings for former years but continued to file regular returns from AY 2017-18 to 2024-25 u/s 139(4)/139(1) of the Act which were processed & intimation of which duly communicated to appellant in a same way as the communication of passing of assessment & penalty orders were made. Therefore, the later reason falls flat for condonation. ITAT

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

reassessment proceedings for former years but continued to file regular returns from AY 2017-18 to 2024-25 u/s 139(4)/139(1) of the Act which were processed & intimation of which duly communicated to appellant in a same way as the communication of passing of assessment & penalty orders were made. Therefore, the later reason falls flat for condonation. ITAT

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

reassessment proceedings for former years but continued to file regular returns from AY 2017-18 to 2024-25 u/s 139(4)/139(1) of the Act which were processed & intimation of which duly communicated to appellant in a same way as the communication of passing of assessment & penalty orders were made. Therefore, the later reason falls flat for condonation. ITAT

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’]

139(1) of the Act on 06/11/2017 declaring therein the total income of ₹3,33,98,000/- The central processing centre, Bengaluru [‘Ld. CPC’] processed said return u/s 143(1) of the Act whereby returned income was accepted without variation. 3.2 Subsequently, on 25/10/2018 a survey action u/s 133A of the Act was carried out on the business premises