SHRI RIYAZULHAQ F PATHAN,BELGAVI vs. INCOME TAX OFFICER, WARD - 1, NIPPANI

The appeal is ALLOWED

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपील सं. / Ita No. 21/Pan/2019 धििाारण वर्ा / Assessment Year : 2015-16 Shri Riyazulhaq F Pathan, Near Central Excise Quarter, Nipani Tq. Chikodi, Belagavi -591237 Pan:Ahdpp8150A . . . . . . . अपीलाथी / Appellant बिाम / V/S. Income Tax Officer, Ward-1, Nipani . . . . . . .प्रत्यथी / Respondent द्वारा / Appearances Assessee By : None Revenue By : Shri N. Shrikanth सुनवाई की तारीख / Date Of Conclusive Hearing : 10/07/2023 घोषणा की तारीख / Date Of Pronouncement : 12/07/2023 आदेश / Order Per G. D. Padmahshali, Am; The Appeal Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), Belagavi [‘Cit(A)’ In Short] Dt. 30/10/2018 Passed U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ In Short] Which In Turn Ascended Out Of The Assessment Order Dt. 28/12/2017 Passed U/S 143(3) Of The Act By The Income Tax Officer, Ward-1, Nipani [‘Ao’ In Short].

6,70,475/- u/s 69A r.w.s. 155BBE and excess stock of ₹68,35,590/- u/s 69 r.w.s. 115BBE of the Act. 4. Challenging the application of provisions of section 115BBE the assessee carried the matter before first appellate authority, which Ld. CIT(A) dismissed without a well-reasoned speaking order. ITAT-Pune Page 2 of 4 Shri Riyazulhaq

THE OMKAR URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, BELAGAVI

The appeal is ALLOWED FOR STATISTICAL PURPOSE in aforestated terms

Bench: Shri Partha Sarathi Chaudhury & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 84/Pan/2022 निर्धारण वषा / Assessment Year : 2017-18 The Omkar Urban Co-Op. Cr. Society Ltd. A/P. : Kangral (Bk.), Belagavi. Pan: Aaaat3508P . . . . . . . अपीलार्थी / Appellant

6) of section 250 of the Act, of course after according reasonable opportunity of hearing to the assessee. Thus this issue and related grounds of addition made u/s 68

SRITHIK ISPAT PRIVATE LIMITED,GOA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 2(1) PANAJI,GOA, PANAJI,GOA

The appeal is allowed for statistical purposes

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliassessment Year: 2016-17 Srithik Ispat Pvt. Ltd. Plot No. 3, Sanguem Industrial Estate, Sanguem, Goa-403704 Pan : Aaics1765P . . . . . . . Appellant V/S Asstt. Commissioner Of Income Tax, Circle-2(1), Panaji, Goa . . . . . . . Respondent Appearances Assessee By: Mrs Girija Agrawal [‘Ld. Ar’] Revenue By: Ms Rijjula Uniyal [‘Ld. Dr’] Date Of Conclusive Hearing: 30/07/2025 Date Of Pronouncement : 31/07/2025 Order Per G. D. Padmahshali; This Assessee’S Appeal Is Filed U/S 253(1) Of The Income-Tax Act, 1961 [‘The Act’] Challenges Din & Order No 1068425181(1) Dt. 06/09/2024 Passed By National Faceless Appeal Centre, Delhi [‘Ld. Cit(A)/Nfac’] U/S 250 Of The Act Which Originated From Order Of Assessment Passed U/S 144 Of The Act By Asstt. Commissioner Of Income Tax, Circle-2(1), Panaji, Goa. [‘Ld. Ao’].

250 (Bom)] and ‘Collector, Land Acquisition, Anantnag and Anr. Vs Ms Katiji and Others’ [1987, 167 ITR 5 (SC)]. 4. As we note that, the assessee is limited company incorporated under the provisions of Companies Act and was engaged in the business of processing of sponge iron. For the year under consideration, the assessee company filed its return on 29/11/2016

SWAPNIL PRABHAKAR NAIK,KHANDOLA MARCELA vs. INCOME TAX OFFICER,WARD-1(3) PANAJI, 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 confirmed order of assessment dt. 27/12/2019 passed u/s 143(3) of the Act by Income Tax Officer, Ward 2(2), Panaji, Goa [‘Ld. AO’]. ITAT-Panaji Page 1 of 10 Swapnil Prabhakar Naik Vs ITO ITA No.: 121/PAN/2025 AY: 2017-18 2. We note that, the assessee individual was engaged in trading business of Indian

MR. MALLIKARJUN APPANNA ITI,GOKAK vs. INCOME TAX OFFICER, WARD - 1, GOKAK

In the result, the appeal of the assessee is partly allowed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

250(6)of the Income Tax Act, 1961 (in brevity the Act),for Assessment Year 2013- 14. The said impugned order was originated from the order of the Ld. Income Tax 2 Mallikarjun Appanna ITI v.ITO Officer, Ward -1, Gokak (in brevity the AO) passed u/s 143(3) r.w.s 263 of the Income Tax Act, 1961 dated 31.05.2017 2. Grounds

SADASHIV B DALAWAI,RAIBAG vs. INCOME TAX DEPARTMENT, ASSESSMENT UNIT, DELHI

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 307/Pan/2024 Assessment Year : 2020-21 Sadashiv B Dalawai At Post Shiragur Tal.: Raibag, Dist. Belgaum Pan : Bdrpd7066A . . . . . . . Applicant V/S Income Tax Officer/Itd, Belgaum/New Delhi. . . . . . . . Respondent Appearances Assessee By : Mrs Viramma Muranal [‘Ld. Ar’] Revenue By : Mr M Satish [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 25/02/2025 घोषणा की तारीख / Date Of Pronouncement : 03/03/2025 Order Per G. D. Padmahshali; The Captioned Appeal Of The Assessee Impugns Din & Order Itba/Nfac/S/250/2024-25/10703226271(1) Dt. 13/11/2024 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 Assessment Dt. 21/09/2022 Passed U/S 144 Of The Act By The National Faceless E-Asstt Centre [‘Ld. Ao’ Hereinafter] Anent To Assessment Year 2020-21[‘Ay’ Hereinafter].

68 of the Act as unexplained cash credit. Further when claim of deduction of ₹35,24,163/- & ₹1,50,000/- made respectively u/s 80G and 80C u/c VI-A of the Act remained unsubstantiated by the assessee, the said claims were also treated as bogus and thus disallowed while framing the assessment to the best of judgement

LATE SHRI ANAND ALIAS VISHWANATH MAMANI, THROUGH HIS LEGAL HEIR SMT. RATNA ANAND MAMANI,BELAGAVI vs. THE INCOME TAX OFFICER, WARD -1 BELAGAVI, BELAGAVI

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

Bench: Shri Pavan Kumar Gadalei T A. No.352/Pan/2025 (A.Y. 2017-18) Late Shri Anand Alias Vs Ito-Ward-1, Vishwanath Mamani Through Feroj Khimjibhai Cpx, . His Legal Heir Smt.Ratna Civil Hospital Road Anand Mamani, Belagavi-590001. 3138/3, Ramapur Site, Karnataka. Saundatti, Belagavi-591126, Karnataka. Pan,No.Avhpm6615P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee By Sri.Shivananad Halbhavi.Ar Revenue By Smt.Rijula Uniyal.Sr.Dr सुनवाई की तारीख/Date Of Hearing 03.02.2026 घोषणा की तारीख/Date Of Pronouncement 04.02.2026 Order Per Pavan Kumar Gadale ,Jm: The Assesse Has Filed The Appeal Against The Order Of The Nfac/Cit(A) Passed U/Sec143(3) & U/Sec 250 Of The Act. The Assesee Has Raised The Grounds Of Appeal Challenging The Order Of The Cit(A) Sustaining The Addition Of Unexplained Cash Deposits Under Section 68 Of The Act Made By The Assessing Officer. 2. The Brief Facts Of The Case Are That, The Assesse Has Filed The Return Of Income For A.Y.2017-18 On 05.08.2017 Disclosing A Total Income Of Rs.11,93,580/- & The Case

250 of the Act. The assesee has raised the grounds of appeal challenging the order of the CIT(A) sustaining the addition of unexplained cash deposits under section 68 of the Act made by the Assessing officer. 2. The brief facts of the case are that, the assesse has filed the return of income for A.Y.2017-18 on 05.08.2017 disclosing

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 1, UDUPI vs. M/S MANIPAL TECHNOLOGIES LIMITED, MANIPAL

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Chandra Mohan Garg & Shri Girish Agrawalassessment Year: 2013-14 Dcit, Circle-1, Udupi M/S. Manipal Technologies Limited, Vs. Udayavani Building, Manipal- 576104. Pan: Aabcm 9516 H (Appellant) (Respondent) Present For: Assessee By : Smt. Sheetal Borkar, Advocate Revenue By : Shri Mayur Kamble, Sr. Dr Date Of Hearing : 13.06.2022 Date Of Pronouncement : 15.06.2022 O R D E R Per Girish Agrawal: The Present Appeal Filed By The Department Is Arising Out Of The Order Of Commissioner Of Income Tax (Appeals), Mangaluru In Appeal No. Ita No. 10030/Udp/Cit(A)Mng/2016-17 Dated 27.11.2017 Against The Order Of Dcit, Circle- 1, Udupi Passed U/S 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Dated 29.03.2016. 2. There Are Six Grounds Of Appeal Taken By The Department In The Present Appeal, All Of Which Relate To The Disallowance Made U/S 14A Of The Act R.W.R. 8D(2)(Ii) & 8D(2)(Iii) Of The Income-Tax Rules, 1962 (Hereinafter Referred To As ‘The Rules), Amounting To Rs. 1,61,65,201/-.

250/- and book profit computed u/s 115JB of Rs. 6,24,94,092/-. The last revised return of income was filed on 28.03.2015 reporting a loss of Rs. 4,37,39,018/- and book profit u/s 115JB of Rs. 6,24,94,092/-. During the year, assessee has earned dividend income of Rs. 1,08,793 which was claimed

KWALITY ANIMAL FEEDS PRIVATE LIMITED,BELGAUM vs. ACIT CIRCLE 1 BELGAUM, BELGAUM

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

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos. 217/Pan/2023 (A.Y. 2017-18) Kwality Animal Feeds Pvt Ltd, Vs Acit-Circle 1, 12, Kwality House, Civil Hospital Road, . Machhe Industrial Area, Belagavi-590001. Machhe, Karnataka. Belgaum-590014, Karnataka. Pan .No. Aabck0589J (अपीलाथ"/Appellant) (""यथ"/Respondent)

250 of the Act. The assessee has raised the grounds of appeal challenging the order of the CIT(A) sustaining the addition under section 68 of the Act made by the Assessing Officer. 2. The brief facts of the case are that, the assesse company is engaged in the business of manufacturing of poultry/animal feeds and running poultry farms

THE MERCANTILE CO OP CREDIT SOCIETY LTD,BELAGAVI vs. ITO WARD 6 BELAGAVI, BELAGAVI

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

Bench: Shri Pavan Kumar Gadale & Shri G D Padmahshalii T A. Nos. 97/Pan/2024 (A.Y. 2017-18 ) The Mercantile Co-Op Credit Ito-Ward-6, Vs Society Ltd. 1St Floor, Datta Civil Hospital Road, . Complex, Kadolkar Galli, Belagavi-590001. Belagavi-590001, Karnataka. Karnataka. . Pan .No.Aaaat5212E (अपीलाथ"/Appellant) (""यथ"/Respondent)

6, Vs Society Ltd. 1st Floor, Datta Civil Hospital Road, . Complex, Kadolkar Galli, Belagavi-590001. Belagavi-590001, Karnataka. Karnataka. . PAN .No.AAAAT5212E (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee by None(letter 3-02-25) Revenue by Mr.Narendra Reddy.Sr.DR सुनवाई क" तार"ख/Date of Hearing 05.02.2025 घोषणा क" तार"ख/Date of Pronouncement 06.02.2025 ORDER PER PAVAN KUMAR GADALE, JM: The appeal

SHRI LOKAKALYAN CREDIT SOUHARD SAHAKARI NYT,BELAGAVI vs. THE INCOME TAX OFFICER, WARD - 1, NIPANI

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

Bench: SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER I T A. Nos.332/PAN/2025 (Α.Υ. 2017-18) | Shree Lokakalyan Souharda Credit sahakari Niyamit, | Vs | I.T.O-Ward-1, Nemchand Building, | 1,A/P, Jatrat, Belgaum-591237, Karnataka. | | 747,AshokNagar, Nippani-591237, Karnataka. | PAN .No. AAAJS2263H | (अपीलार्थी/Appellant) | (प्रत्यर्थी/Respondent) | Assessee by | Shri. Veeranna M Murgod.AR | Revenue by | Smt.Rijula Uniyal.Sr.DR | सुनवाई की तारीख/Date of Hearing | 11.11.2025 | घोषणा की तारीख/Date of Prono

250 of the Act. 2. At the time of hearing, the Ld.AR of the assessee submitted that there is a delay of in filing the appeal before the Hon’ble Tribunal and the assesse has filed the application and affidavit for condonation of delay. Whereas, the facts mentioned in the affidavit are reasonable and the Ld. DR has no specific

GOURISH GOPINATH DESAI,UTTAR KANNADA vs. ITO -2, KARWAR, KARWAR

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

Bench: Shri Pavan Kumar Gadalei T A. Nos. 284,285 & 286/Pan/2025 (A.Y.2014-15 ) Gourish Gopinath Desai, Vs Ito-Ward-2, Katgal Kumta, Aayakar Bhavan, . Uttar Kannada-581444, Karwar-581301, Karnataka. Karnataka. Pan No:Bfwpd9695E

250 of the Act (ii) u/sec271(1)(c) and u/se c250 of the Act and (iii) u/sec271B and u/sec250 of the Act for the A.Y.2014-15. The assesse has raised the grounds of appeal challenging the order of the CIT(A) in not condoning the delay in filling the appeal before the CIT(A). 2. Since the issues involved in these

GOURISH GOPINATH DESAI ,KARWAR vs. ITO -2, KARWAR , UTTARA KANNADA DISTRICT

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

Bench: Shri Pavan Kumar Gadalei T A. Nos. 284,285 & 286/Pan/2025 (A.Y.2014-15 ) Gourish Gopinath Desai, Vs Ito-Ward-2, Katgal Kumta, Aayakar Bhavan, . Uttar Kannada-581444, Karwar-581301, Karnataka. Karnataka. Pan No:Bfwpd9695E

250 of the Act (ii) u/sec271(1)(c) and u/se c250 of the Act and (iii) u/sec271B and u/sec250 of the Act for the A.Y.2014-15. The assesse has raised the grounds of appeal challenging the order of the CIT(A) in not condoning the delay in filling the appeal before the CIT(A). 2. Since the issues involved in these

GOURISH GOPINATH DESAI,UTTAR KANNADA vs. ITO -2, KARWAR, KARWAR

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

Bench: Shri Pavan Kumar Gadalei T A. Nos. 284,285 & 286/Pan/2025 (A.Y.2014-15 ) Gourish Gopinath Desai, Vs Ito-Ward-2, Katgal Kumta, Aayakar Bhavan, . Uttar Kannada-581444, Karwar-581301, Karnataka. Karnataka. Pan No:Bfwpd9695E

250 of the Act (ii) u/sec271(1)(c) and u/se c250 of the Act and (iii) u/sec271B and u/sec250 of the Act for the A.Y.2014-15. The assesse has raised the grounds of appeal challenging the order of the CIT(A) in not condoning the delay in filling the appeal before the CIT(A). 2. Since the issues involved in these

JAGDISH SAVANT,BELGAUM vs. INCOME TAX OFFICER, BELGAUM

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

Bench: Shri Pavan Kumar Gadalei T A. Nos.227/Pan/2025 (A.Y. 2017-18 ) Jagdish Shambhu Savant, Vs Ito-Ward-4, 102,Kaivalya Residency, Feroj Khimjibhai Cpx, . Budhwar Peth, Civil Hospital Road Belagavi-590006, Belagavi-590001. Karnataka. Karnataka. Pan/Gir No. Assps9453P (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent)

250 of the Act. 2. The brief facts of the case are that, the assesse has filed the return of income for A.Y.2017-18 on 18.12.2017 disclosing a total income of Rs.6,91,070/-. Subsequently the case was selected for complete scrutiny under CASS 2 ITA. No.227 /PAN/2025 Jagdish shambhu savant. to- verify large cash deposit during the demonetization period

LAXMI NARCINVA URBAN CO-OPERATIVE CREDIT SOCIETY LIMITED,MARGAO vs. INCOME TAX OFFICER, WARD - 3, MARGAO

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

Bench: Shri Pavan Kumar Gadalei T A. Nos.185/Pan/2025 (A.Y. 2017-18 ) Laxmi Narcinva Urban Vs Ito-Ward-3, Cooperative Credit Society Ltd, Blessings Pioneer . Katkar Guru Ashish Building, Complex, 1 St Floor,Rua Clovis Costa Old Market, Road, Margoa-403601, Margoa-403601, Goa. Goa. Pan .No. Aaajl1003E (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) Assessee By Shri. Pramod.Y.Vaidya.Ar Revenue By Smt.Rijula Uniyal.Sr.Dr सुनवाई की तारीख/Date Of Hearing 08.09.2025 घोषणा की तारीख/Date Of Pronouncement 09.09.2025 Order Per Pavan Kumar Gadale, Jm: The Appeal Is Filed By The Assesse Against The Order Of Nfac/Cit(A) Passed U/Sec 143(3) & U/Sec 250 Of The Act. 2. At The Time Of Hearing, The Ld.Ar Of The Assessee Submitted That There Is A Delay Of In Filing The Appeal Before The Hon’Ble Tribunal & The Assesse Has Filed The Application & Affidavit For Condonation Of Delay. Whereas, The Facts Mentioned In The Affidavit Are Reasonable & The Ld. Dr Has No Specific Objections.

250 of the Act. 2. At the time of hearing, the Ld.AR of the assessee submitted that there is a delay of in filing the appeal before the Hon’ble Tribunal and the assesse has filed the application and affidavit for condonation of delay. Whereas, the facts mentioned in the affidavit are reasonable and the Ld. DR has no specific

NASALAPUR MAHILA PATTINA SAHAKARI SANGH NIYAMIT,RAIBAG vs. INCOME TAX OFFICER, WARD - 4, BELAGAVI

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.185/Pan/2024 (A.Y. 2017-18 ) Nasalapur Mahila Pattin Vs I.T.O Ward-4, Sahakari Sangh Niyamit, Civil Hospital Road, . Nasalapur, Belgaum-590001. Chikodi, Karnataka. Belgaum-591213, . Karnataka. Pan .No. Aacan5745N (अपीलाथ"/Appellant) (""यथ"/Respondent) Assessee By Shri.Chetan Chougle.Ar Revenue By Smt.Rijula Uniyal.Sr.Dr

250 of the Act.. 2. At the time of hearing, the Ld.AR of the assessee submitted that there is a delay of 41 days in filing the appeal before the Hon’ble Tribunal and the assesse has filed the application for condonation of delay. Whereas, the facts mentioned are reasonable and the Ld. DR has no specific objections. Accordingly

SURAJDATTA SAGUN MORAJKAR,NERUL vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), PANAJI GOA, PANAJI

Bench: Hon’Ble Shri Pavankumar Gadale & Shri G. D. Padmahshaliita Nos. 122/Pan/2024 Assessment Year : 2017-18 Surajdatta Sagun Morajkar C/O. Sun Estate Developers, Next To Sal De Goa, Bhatti Waddo, Bardez, Goa-403114 Pan : Aempm7614J . . . . . . . Appellant

250 of which in turn arises out of assessment order dt. 31/12/2019 passed u/s 143(3) of the Act by the Asstt. Commissioner of Income Tax, Circle-2(1), Panaji Goa [‘Ld. AO’] for assessment year 2017-18, [‘AY’]. ITAT-Panaji Page 1 of 7 Surajdatta Sagun Morajkar Vs ACIT ITA Nos.122/PAN/2024 AY: 2017-18 2. Briefly stated facts

NAVANIRMAN MULTIPURPOSE CO-OPERATIVE CREDIT SOCIETY LTD,BELAGAVI vs. INCOME TAX OFFICER, WARD - 2, BELAGAVI

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshaliita Nos. 116/Pan/2025 Assessment Year : 2016-17 Navanirman Multipurpose Co-Op. Credit Society Ltd., Laxmi Nagar, Hindalaga, Dist. Belagavi.-591108 Pan : Aacan0420G . . . . . . . Appellant V/S The Income Tax Officer, Ward-2, Belagavi. . . . . . . . Respondent Appearances Assessee By : Mr Pramod Vaidya [‘Ld. Ar’] Revenue By : Ms Rijjula Uniyal [‘Ld. Dr’] Date Of Conclusive Hearing : 07/08/2025 Date Of Pronouncement : 18/08/2025 Order Per G. D. Padmahshali; By Captioned Appeal The Assessee Impugns Din & Order 1074658686(1) Dt. 18/03/2025 Passed By National Faceless Appeal Centre, Delhi [‘Ld. Nfac/Cit(A)’ Hereinafter] U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] Which In Turn Arisen Out Of Order Of Assessment Dt. 15/02/2024 Passed U/S 147 R.W.S. 144 Of The Act By National Faceless E- Asstt Centre, Delhi [‘Ld. Ao’ Hereinafter] Anent To Assessment Year 2016-17 [‘Ay’ Hereinafter].

250 of the Income-tax Act, 1961 [‘the Act’ hereinafter] which in turn arisen out of order of assessment dt. 15/02/2024 passed u/s 147 r.w.s. 144 of the Act by National Faceless e- Asstt Centre, Delhi [‘Ld. AO’ hereinafter] anent to assessment year 2016-17 [‘AY’ hereinafter]. ITAT-Panaji Page 1 of 10 Navanirman Multipurpose Co-op. Credit Society