Bharat Petroleum Corporation Ltd. v. ITAT

359 ITR 371High Court2013#14082 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Sections most often in play

Section 139(9)Section 143(1)Section 234 B Section 234 C Section 250 Section 37 BA

Issues it is cited on

company interest

Judgments citing Bharat Petroleum Corporation Ltd. v. ITAT

Ghumli Shipping Agents Private Limited, Mumbai vs. Deputy Director of Income Tax, Mumbai

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

ITA 3670/MUM/2025[2023-2024]Status: DisposedITAT Mumbai04 Aug 2025AY 2023-2024

Bench: Shri Vikram Singh Yadav & Shri Sandeep Gosainghumli Shipping Agents Pvt Vs. Ito, Ward 3(1)(3) Ltd Aayakar Bhavan, Flat No. 32, 7Th Floor, Bldg Mumbai. No. 3, Tata Mills Hsg, Society, Parel, Mumbai – 400012. Pan/Gir No. Aahcg4357J (Applicant) (Respondent)

Section 139Section 143Section 143(1)Section 234Section 250

…and no complicated issues are involved. Moreover, it is submitted that the C.I.T. (A) while dismissing the appeal by not condoning the delay was obliged as per the Judgement in the case of: 1) 74 ITR 41 (S.C.) in the case of CIT vs. S. Chenniappa Mudaliar. 2) 359 ITR 371 (Bom.) in the case of Bharat Petroleum Corporation Ltd. Vs. ITAT and Others. and to decide the case on merits. I therefore, humbly pray that the said default was caused not with any malafide intention but it was only an unusual lapse, since the digital process is recently started and Hon'ble finance Minister has also stated that any lapse for non…

Aj Energy Private Limited, Delhi vs. ITO, Ward-1(1), Delhi

In the result, the appeal of the Assessee is allowed for statistical purposes

ITA 1190/DEL/2022[2011-12]Status: DisposedITAT Delhi28 Jun 2023AY 2011-12

Bench: Shri Kul Bharat & Shri M. Balaganesh

For Appellant: Shri Ved Jain, AdvFor Respondent: Shri Manvendra Goel, CIT(DR)

Section 142(3)Section 143(3)Section 147Section 68Section 69C

…absence of any proper finding on merits, the order passed by the Ld CIT(A) is bad in law and liable to be set aside. Reliance in this regard is placed on the judgment of Hon'ble Bombay High Court in the case of Bharat Petroleum Corporation Ltd. v. ITAT [2013] 359 ITR 371 (Bom), wherein it has been held that even the Tribunal has no power to dismiss the appeal of the assessee for non-appearance and it has to deal with the merits of the case. 15. Further reliance in this regard is placed on the following judgments: . ITAT Delhi in the case of Gaurav Goel v. ITO in ITA No. 605/Del/2012 dated 09.04.2012 8. After hea…

Avadh Merchants Pvt. Ltd., Kolkata vs. I.T.O., Ward-4(3), Kolkata

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2026/KOL/2019[2012-13]Status: DisposedITAT Kolkata27 Jun 2022AY 2012-13

Bench: Shri Sanjay Garg & Shri Rajesh Kumar]

Section 142(1)Section 144(1)Section 254(1)

…so that the order could be passed after hearing the assessee on merit which would be in the interest of justice and fair play. The ld counsel relied on the decision of Hon’ble Bombay High Court in the case of Bharat Petroleum Corporation Ltd. vs. ITAT [2013] 359 ITR 371 (Bom) wherein after referring to the decision of Hon’ble Supreme Court in the case of CIT 2 AY: 2012-13 Avadh Merchants Pvt. Ltd. vs. S. Cheniappa Mudaliar [1969] 74 ITR 41 (SC) held that that the mandate of Section 254(1) of the Act is to dispose off the appeal on the merit even in the absence of the assessee. The Ld. Counsel for the assessee…

M/S. Logi-Io Technologies P. Ltd, Mumbai vs. ITO Ward-15(2)(2), Mumbai

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

ITA 1301/MUM/2021[2015-16]Status: DisposedITAT Mumbai28 Apr 2022AY 2015-16

Bench: Shri Pavan Kumar Gadale & Shri Gagan Goyalm/S Logi-Io Vs. Ito, Ward 15(2)(2) Technologies Pvt Ltd Room No. 15-B, Ground A-202, Kukreja Centre Floor, Aayakar Bhavan, Plot No. 13, Cbd Mk Road, Mumbai – Belapur, Navi Mumbai 400020. – 400614. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccl7166R Appellant .. Respondent Appellant By : None Respondent By : Ms.Indira Adkil. Dr Date Of Hearing 11.04.2022 Date Of Pronouncement 13.04.2022 आदेश / O R D E R Per Pavan Kumar Gadale Jm:

For Appellant: NoneFor Respondent: Ms.Indira Adkil. DR

Section 133(6)Section 143(1)Section 143(2)Section 143(3)Section 68

…one attended. c. On the facts and in circumstances of the case and in law Ld. CIT(A) erred in dismissing he appeal without appreciating the facts that decisions relied upon by him were distinguishable on facts rather one decision i.e Bharat Petroleum Corp ITD 359 ITR 371 (Bom) supports the contention that appellate authority has to dispose off the appeal on merit and not on the ground of non attendance or for non prosecution of the appeal. Appellant relies on decision of Mumbai ITAT Bench G in case of M/s. Sumo Engineering Pvt Ltd Vs. DCIT in ITA No. 3756/Mum/2018 dated 12.03.2019. 2.a) On facts and circumstances…

Pnnj Industries P.Ltd, Navi Mumbai vs. ITO, W-15(2)(4), Mumbai

In the result, assessee’s appeal is allowed in terms indicated above

ITA 1131/MUM/2019[2013-14]Status: DisposedITAT Mumbai27 Jul 2021AY 2013-14

Bench: Shri Mahavir Singh & Shri S. Rifaur Rahman

For Appellant: Shri Narayan AtalFor Respondent: Ms. Shreekala Pardeshi

Section 10(34)Section 143(3)Section 14A

…peal can be dismissed where the assessee had failed to show that there was a reasonable cause for nonappearance on the date of hearing of appeal. Also, the Hon’ble jurisdictional High Court in a recent judgment in the case of Bharat Petroleum Corporation Ltd (359 ITR 371) (2014) upheld the dismissal of the appeal by the Tribunal for not prosecuting the appeal filed before the Tribunal. Similarly, Hon'ble Bombay High Court in the case of Jayantital S. Shah (53 Taxman 229) upheld 5 M/s. PN NJ Industries Pvt. Ltd. the decision of the Tribunal in favour of the Revenue. In this case the assessee sought an adjournmen…

Faisal Farook Vadgama, Mumbai vs. Income Tax Officer 20(1)(4), Mumbai

ITA 2129/MUM/2018[2010-11]Status: DisposedITAT Mumbai04 Jul 2019AY 2010-11

Bench: Shri C.N Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.2129/Mum/2018 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Faisal Farooq Vadgama, Ito 20(1)(1), 2Nd Floor, Piramal Chambers, 203 White Angel, Mumbai V. 10, Maratha Mandir Road, Mumbai-400027 स्थायी ऱेखा सं./ Pan: Abvpv2284R (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: Shri. Faisal F. Vagama(Assessee In Person) Shri. Rajiv Gubgaotra (Dr) Revenue By: सुनवाई की तारीख /Date Of Hearing : 06.06.2019 घोषणा की तारीख /Date Of Pronouncement : 04.07.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Assessee, Being Ita No. 2129/Mum/2018, Is Directed Against Appellate Order Dated 05.12.2017, Passed By Learned Commissioner Of Income Tax (Appeals)-32, Mumbai (Hereinafter Called “The Cit(A)”) In Appeal Number Cit(A)-32/It-502/Ito-20(1)(4)/15-16, For Assessment Year 2010-11, The Appellate Proceedings Had Arisen Before Learned Cit(A) From Assessment Order Dated 01.02.2016 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) R.W.S. 147 Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2010-11. I.T.A. No.2129/Mum/2018

For Appellant: Shri. Faisal F. Vagama(Assessee in Person)

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

…आयकर अपीऱीय अधिकरण “F” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE SHRI C.N PRASAD, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपीऱ सं./I.T.A. No.2129/Mum/2018 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Faisal Farooq Vadgama, ITO 20(1)(1), 2nd Floor, Piramal Chambers, 203 White Angel, Mumbai v. 10, Maratha Mandir Road, Mumbai-400027 स्थायी ऱेखा सं./ PAN: ABVPV2284R (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee by: Shri. Faisal F. Vagama(Assessee in Person) Shri. Rajiv Gubgaotra (DR) Revenue by: सुनवाई की तारीख /Date of Hearing : 06.06.201…

Akshay Softwaree Technologies Ltd, Navi Mumbai vs. Asst CIT Cir 15(1)(1), Mumbai

In the result, appeal filed by the assessee for assessment year 2012-2013

ITA 3687/MUM/2017[2012-13]Status: DisposedITAT Mumbai27 Oct 2017AY 2012-13

Bench: Shri G.S. Pannu (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2012-13 M/S Akshay Software - The Assistant Commissioner Of Technologies Ltd., Income Tax- Circle – 15 (1)(1), Unit No. 214, Building 2, Aaykar Bhavan, Millennium Business Park, Vs. New Marine Lines, Sector – 1, Mahape, Mumbai - 400020 Navi Mumbai - 400710 Pan: Aaaca4778Q (Appellant) (Respondent) Assessee By : Ms. Urvi A. Mehta (Ar Revenue By : Shri Saurabh Deshpande (Dr) Date Of Hearing: 07/09/2017 Date Of Pronouncement: 27/10/2017

For Appellant: Ms. Urvi A. Mehta (ARFor Respondent: Shri Saurabh Deshpande (DR)

Section 115JSection 143Section 143(2)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNALMUMBAI BENCHES “A”, MUMBAI BEFORE SHRI G.S. PANNU (AM) AND SHRI RAM LAL NEGI (JM) Assessment Year: 2012-13 M/s Akshay Software - The Assistant Commissioner of Technologies Ltd., Income Tax- Circle – 15 (1)(1), Unit No. 214, Building 2, Aaykar Bhavan, Millennium Business Park, Vs. New Marine Lines, Sector – 1, Mahape, Mumbai - 400020 Navi Mumbai - 400710 PAN: AAACA4778Q (Appellant) (Respondent) Assessee by : Ms. Urvi A. Mehta (AR Revenue by : Shri Saurabh Deshpande (DR) Date of Hearing: 07/09/2017 Date of Pronouncement: 27/10/2017 O R D E R PER RAM LAL NEGI, JM This appeal…