By default, for DocBook output DITA2Go omits paragraph tags from otherwise empty non-preformatted paragraphs in table cells. However, you can choose to keep the tags:
[Tables] ; RemoveEmptyTableParagraphs = No (default) ; or Yes (DITA/DocBook default) RemoveEmptyTableParagraphs = No
When RemoveEmptyTableParagraphs=No, paragraph tags (such as <para></para>) for empty paragraphs are retained in table cells in DocBook XML.
When RemoveEmptyTableParagraphs=Yes, paragraph tags for empty paragraphs in table cells are omitted (except for preformatted text, where tags are always preserved). A table cell that is blank (contains only empty paragraphs) would become just <entry></entry> in DocBook XML output.
§33.4.9 Deciding what to do with empty paragraphs in table cells