UDAY NAGPURE,MUMBAI vs. COMMISSIONER OF INCOME TAX (APPEALS), MUMBAI

ITA 2096/MUM/2026Status: DisposedITAT Mumbai31 August 2026AY 2011-20126 pages
AI SummaryDismissed

What were the facts?

The appeal was filed by an individual, Shri Uday Nagpure, against an order passed in the case of M/s Emperor Builders Private Limited. The appeal was filed beyond the prescribed time limit and lacked necessary documentation.

What did the Tribunal hold?

The Tribunal held that the appeal was barred by limitation and fundamentally defective. It was also found that the appellant lacked the locus standi to file the appeal as the impugned order was not against him personally.

What were the issues?

Whether the appeal is maintainable due to being time-barred and lacking locus standi of the appellant. Whether the appellant, an ex-director, can appeal an order passed against a company in his individual capacity.

Which sections of the Income-tax Act were involved?

Section 250,Section 253(5),Section 179

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘F’ BENCH

For Respondent: Shri Bal Krishna Yadav
Hearing: 03/08/2026Pronounced: 31/08/2026

PER AMIT SHUKLA (J.M):

The present appeal has been filed by Shri Uday Vithal Nagpure against the order dated 29.09.2025 passed by the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, under section 250 of the Income-tax Act, 1961, for the assessment year 2011-12. The impugned appellate order, however, has been passed in the case of M/s

2 Uday Nagpure Emperor Builders Private Limited, PAN AABCE9939J, arising from an assessment stated to have been framed under section 144 of the Act.

2.

At the outset, we find that the appeal suffers from fundamental defects, both on the ground of limitation and as regards its very maintainability. As per the report of the Registry, the appeal was filed on 25.02.

The order continues below.

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