IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” PANAJI BENCH BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER (A.Y. 2018-19 )

Rama laxman Dhamanekar, Vs DCIT-Central circle, . Saraf Colony, At Hunchenatti,PO-Piranwadi, Khanaput, Tilakwari, Belgaum-590014, Karnataka. Belagavi--590001, Karnataka.

PAN No. AQQPD0688M .

Appellant) Respondent (अपीलार्थी/ (प्रत्यर्थी/ )

Assessee by Shri.Pramod .Y.Vaidya.AR.

Revenue by Shri.Satish M. CIT DR.

सुनवाई की

तारीख/Date of Hearing 17.11.2025 Date of Pronouncement 17.11.2025 घोषणा की तारीख/

ORDER

PER PAVAN KUMAR GADALE, JM:

The appeal is filed by the assesse against the order of the CIT (A)-2 Panaji passed u/sec 153C and u/sec 250 of the Act. The assesse has raised the grounds of appeal challenging the order of the CIT(A) sustaining the addition u/sec69A of the Act and interest on fixed deposits made by the Assessing Officer.

2. At the time of hearing, the Ld.AR brought to the knowledge of the bench, that there is a delay of 124 days in filing the appeal before the Hon’ble Tribunal and the assesse has filed the affidavit for condonation of delay. Whereas, the facts mentioned in the affidavit are reasonable and the Ld. DR has no specific objections.

Accordingly, co