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.

253(1) of the Act with following grounds; 1. The Learned Commissioner of Income Tax (Appeals) erred in confirming the impugned order made without compliance with the basic requirements laid down in provisions of section 147 and 148 of the Act. 2. The Learned Commissioner of Income Tax (Appeals) erred in confirming the addition of Rs.89,79,665/- as unexplained

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’]

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

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’]

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

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

section 5A of the Act is automatic or voluntary? And whether such application confined merely to returned income? 3. Succinctly stated facts of the case are that; 3.1 the assessee an individual was identified as non-filer. Upon receipt of information that for the year under consideration the assessee deposited cash of ₹12,32,000/- & ₹68,000/- into

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

253(1) of the Income-tax Act, 1961 [‘the Act’] challenges respective separate orders passed by the National Faceless Appeal Centre, Delhi [‘Ld. NFAC’] u/s 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

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

253(1) of the Income-tax Act, 1961 [‘the Act’] challenges respective separate orders passed by the National Faceless Appeal Centre, Delhi [‘Ld. NFAC’] u/s 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

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

253(1) of the Income-tax Act, 1961 [‘the Act’] challenges respective separate orders passed by the National Faceless Appeal Centre, Delhi [‘Ld. NFAC’] u/s 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

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

253(1) of the Income-tax Act, 1961 [‘the Act’] challenges respective separate orders passed by the National Faceless Appeal Centre, Delhi [‘Ld. NFAC’] u/s 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

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

253(1) of the Income-tax Act, 1961 [‘the Act’] challenges respective separate orders passed by the National Faceless Appeal Centre, Delhi [‘Ld. NFAC’] u/s 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

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

253(1) of the Income-tax Act, 1961 [‘the Act’] challenges respective separate orders passed by the National Faceless Appeal Centre, Delhi [‘Ld. NFAC’] u/s 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

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

253(1) of the Income-tax Act, 1961 [‘the Act’] challenges respective separate orders passed by the National Faceless Appeal Centre, Delhi [‘Ld. NFAC’] u/s 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

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

253(1) of the Income-tax Act, 1961 [‘the Act’] challenges respective separate orders passed by the National Faceless Appeal Centre, Delhi [‘Ld. NFAC’] u/s 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

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

253(1) of the Income-tax Act, 1961 [‘the Act’] challenges respective separate orders passed by the National Faceless Appeal Centre, Delhi [‘Ld. NFAC’] u/s 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

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

253(1) of the Income-tax Act, 1961 [‘the Act’] challenges respective separate orders passed by the National Faceless Appeal Centre, Delhi [‘Ld. NFAC’] u/s 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

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

253(2) of the Act by the appellant Revenue impugns separate orders all dt. 03/03/2025 passed u/s 250 of the Income-tax Act, 1961 [‘the Act’ hereinafter] ITAT-Panaji Page 1 of 16 M/s Potdar Brothers ITA Nos.175 to 177 & 179 to 180/PAN/2025 by the learned Commissioner of Income Tax Appeals-2, Panaji Goa [‘Ld. CIT(A)’ hereinafter] which

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

253(2) of the Act by the appellant Revenue impugns separate orders all dt. 03/03/2025 passed u/s 250 of the Income-tax Act, 1961 [‘the Act’ hereinafter] ITAT-Panaji Page 1 of 16 M/s Potdar Brothers ITA Nos.175 to 177 & 179 to 180/PAN/2025 by the learned Commissioner of Income Tax Appeals-2, Panaji Goa [‘Ld. CIT(A)’ hereinafter] which

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

253(2) of the Act by the appellant Revenue impugns separate orders all dt. 03/03/2025 passed u/s 250 of the Income-tax Act, 1961 [‘the Act’ hereinafter] ITAT-Panaji Page 1 of 16 M/s Potdar Brothers ITA Nos.175 to 177 & 179 to 180/PAN/2025 by the learned Commissioner of Income Tax Appeals-2, Panaji Goa [‘Ld. CIT(A)’ hereinafter] which

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

253(2) of the Act by the appellant Revenue impugns separate orders all dt. 03/03/2025 passed u/s 250 of the Income-tax Act, 1961 [‘the Act’ hereinafter] ITAT-Panaji Page 1 of 16 M/s Potdar Brothers ITA Nos.175 to 177 & 179 to 180/PAN/2025 by the learned Commissioner of Income Tax Appeals-2, Panaji Goa [‘Ld. CIT(A)’ hereinafter] which

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

253(2) of the Act by the appellant Revenue impugns separate orders all dt. 03/03/2025 passed u/s 250 of the Income-tax Act, 1961 [‘the Act’ hereinafter] ITAT-Panaji Page 1 of 16 M/s Potdar Brothers ITA Nos.175 to 177 & 179 to 180/PAN/2025 by the learned Commissioner of Income Tax Appeals-2, Panaji Goa [‘Ld. CIT(A)’ hereinafter] which