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

4 179/PAN/2025 2021-22 5 180/PAN/2025 2022-23 Appearances Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr M Satish [‘Ld. DR’] Date of conclusive Hearing: 17/11/2025 Date of Pronouncement : 18/11/2025 ORDER PER BENCH(3:2); This bunch of five appeals instituted u/s 253(2) of the Act by the appellant Revenue impugns separate orders all dt. 03/03/2025 passed

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

4 179/PAN/2025 2021-22 5 180/PAN/2025 2022-23 Appearances Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr M Satish [‘Ld. DR’] Date of conclusive Hearing: 17/11/2025 Date of Pronouncement : 18/11/2025 ORDER PER BENCH(3:2); This bunch of five appeals instituted u/s 253(2) of the Act by the appellant Revenue impugns separate orders all dt. 03/03/2025 passed

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

4 179/PAN/2025 2021-22 5 180/PAN/2025 2022-23 Appearances Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr M Satish [‘Ld. DR’] Date of conclusive Hearing: 17/11/2025 Date of Pronouncement : 18/11/2025 ORDER PER BENCH(3:2); This bunch of five appeals instituted u/s 253(2) of the Act by the appellant Revenue impugns separate orders all dt. 03/03/2025 passed

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

4 179/PAN/2025 2021-22 5 180/PAN/2025 2022-23 Appearances Assessee by: Mr Pramod Vaidya [‘Ld. AR’] Revenue by: Mr M Satish [‘Ld. DR’] Date of conclusive Hearing: 17/11/2025 Date of Pronouncement : 18/11/2025 ORDER PER BENCH(3:2); This bunch of five appeals instituted u/s 253(2) of the Act by the appellant Revenue impugns separate orders all dt. 03/03/2025 passed

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

250 of the Act which in turn originated from order of assessment dt. 27/03/2025 passed u/s 147 r.w.s. 263 of the Act by Income Tax Officer, Ward 1(1), Panaji, Goa [‘Ld. AO’]. ITAT-Panaji Page 1 of 13 Sonali Mahendra Naik Gaunekar Vs ITO ITA No.: 313/PAN/2025 AY: 2016-17 2. We note that, the assessee individual filed

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

250 (Bom)] and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [1987, 167 ITR 5 (SC)]. In view thereof the undeliberate delay of 49 days occurred in instituting present appeal after placing reliance on former judicial precedents, in the larger interest of justice we condone the delay and advanced for adjudication. Succinctly stated the facts

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.

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. ITAT-Panaji Page 1 of 16 Moureen Camara Vs NFeAC ITA Nos.200/PAN/2023 AY: 2016-17 144 r.w.s. 144B of the Act by National Faceless e-Asstt. Centre, Delhi [‘Ld. NFeAC’] for assessment year

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

250 of the Income-tax Act, 1961 [for short ‘the Act’] by the National Faceless Appeal Centre, Delhi [for short ‘NFAC’] which in turn has ascended out of order of assessment passed u/s 147 r.w.s. 144 r.w.s. 144B of the Act by the National Faceless e-Asstt. Centre, Delhi [for short ‘AO’] in relation to assessment year

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’]

4 of 39 ACIT Vs M/s Bagkiya Construction Pvt. Ltd. ITA No. 148/PAN/2025 AY: 2017-18 3.3 Based on such impounded survey material, statements recorded in the course of such survey under s/s (5) of section 133A, s/s 1(A) of section 131 of the Act, the case of the assessee by an order dt. 26/02/2021 issued

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’].

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’]. ITAT-Panaji Page 1 of 28 Maria Estibeiro L/H of Jacintodas Estibeiro Vs DCIT, Panaji Goa ITA No.034/PAN/2024

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

250 of the Act. The assessee has raised the grounds of appeal challenging the order of the CIT(A) sustaining (i) validity of reassement proceedings u/sec147 of the Act and(ii)sustaining the addition u/sec69A of the Act made by the Assessing Officer.\n2. The brief facts of the case are that, the assessee company is engaged in the business

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’]

reassessment proceedings. ITAT-Panaji Page 5 of 16 M/s Salgaocar Mining Industries Pvt Ltd. Vs DCIT ITA No. 132/PAN/2025 AY: 2006-07 4. It was also submitted by the assessee that, the alleged difference of revenue with the help of audited financial statements were also explained to Ld. CIT(A) in the course of first appellate proceedings. Though no formal

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

In the result, the appeal filed by assessee is allowed

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos.294/Pan/2024 (A.Y. 2013-14) Bardc Bank Bhatkal, Vs National E – Pld Bank, Main Road, Assessment Centre . Uttara Kannada, Delhi-110001 Bhatkal S.O. Karnataka-581320. Pan .No. Aaaap1731G (अपीलाथ"/Appellant) (""यथ"/Respondent)

250 of the Act.(i) the assesse has raised the grounds of appeal challenging the order of the CIT(A) sustaining denial of deduction u/sec80P of the Act made by the Assessing Officer. (ii) the assesse has filed the additional ground of appeal challenging the validity of issue of notice u/sec148 of the Act. 2. The brief facts

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. 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