Bhumiraj Constructions v. ACIT

131 ITD 406Income Tax Appellate Tribunal2011#16709 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2019.

Judgments citing Bhumiraj Constructions v. ACIT

M/S ANNAPOORNESHWARI INVESTMENT,BANGALORE vs. DCIT, BANGALORE

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

ITA 99/BANG/2016[2006-07]Status: DisposedITAT Bangalore26 Apr 2019AY 2006-07

Bench: Shri N.V. Vasudevan & Shri Jason P.Boazassessment Year : 2006-07

For Appellant: Shri V.K. Gurunathan, AdvocateFor Respondent: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)

Section 139(9)Section 144Section 147Section 249(4)Section 249(4)(a)

…is paid then the appeal has to be admitted for adjudication by the CIT(A) and held that Tribunal was right in directing the CIT(A) to hear and decide the appeal of the Assessee on merits. The Hon’ble Mumbai ITAT in the case of Bhumiraj Constructions Vs. ACIT 131 ITD 406 (Mumbai) had an occasion to deal with a case where an appeal by the Assessee was dismissed for non payment of tax due on the income declared in the return of income. The Tribunal firstly observed that there is a distinction between a mandatory and directory provision. If the non-compliance with the requirement of law exposes the assessee to the p…

SMT.SUSHILA DEVI MALU ,KALABURAGI vs. INCOME TAX OFFICER WARD-3 , KALABURAGI

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

ITA 564/BANG/2018[2013-14]Status: DisposedITAT Bangalore20 Nov 2018AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Inturi Rama Raoassessment Year : 2013-14

For Appellant: Shri Sreehari Kutsa, CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl.CIT(DR)(ITAT), Bengaluru

Section 143(3)Section 249(4)Section 249(4)(a)

…application made by the appellant in this behalf, the CIT(A) may, for any good and sufficient reason to be recorded in writing, exempt him from the operation of the provisions of that clause.” 6. The Mumbai ITAT in the case of Bhumiraj Constructions Vs. ACIT 131 ITD 406 (Mumbai) had an occasion to deal with a case where an appeal by the Assessee was dismissed for non-payment of tax due on the income declared in the return of income. The Tribunal firstly observed that there is a distinction between a mandatory and directory provision. If the non-compliance with the requirement of law exposes the assessee to the p…

VIKAS VERMA,DELHI vs. ACIT, NEW DELHI

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

ITA 636/DEL/2016[2012-13]Status: DisposedITAT Delhi06 Nov 2018AY 2012-13

Bench: Shri Bhavnesh Saini & Shri M.L. Meenaassessment Year: 2012-13 Vs Vikas Verma Acit C/O Kapil Goel Adv., Circle 34(1) F-26/124, Sector-7, Rohini, New Delhi. Delhi. Aetpv0243F Appellant Respondent

Section 246ASection 249(4)Section 249(4)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER & SHRI M.L. MEENA, ACCOUNTANT MEMBER Assessment Year: 2012-13 vs Vikas Verma ACIT C/o Kapil Goel Adv., Circle 34(1) F-26/124, Sector-7, Rohini, New Delhi. Delhi. AETPV0243F APPELLANT RESPONDENT Assessee by Sh. Kapil Goel, Adv. Revenue by Ms. Naina Soin Kapil, Sr. DR Date of Hearing 06.11.2018 Date of Pronouncement 06.11.2018 ORDER PER SHRI BHAVNESH SAINI, J.M. This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-12, New Delhi dated 04.12.2015 for AY 2012- 13. 2. Briefly the…

SHYAMALA VASUDEVAN,MUMBAI vs. ITO 21(3)(2), MUMBAI

ITA 6824/MUM/2014[2009-10]Status: DisposedITAT Mumbai25 Aug 2016AY 2009-10

Bench: Shri Joginder Singh () & Shri Ashwani Taneja ()

Section 143(3)Section 249(2)Section 249(4)

…was submitted that the entire tax liability has been deposited and, therefore, this appeal could not have been dismissed u/s 249(4). The Ld.Counsel also relied upon the decision of Mumbai Bench of the Tribunal in the case of Bhumiraj Constructions vs Addl CIT 131 ITD 406 (Mum) for the proposition that in case, the assessee makes payment of tax an removes the defect, then validity is attached to the appeal from the date when it was originally filed and not when the defect is removed. 4. Per contra, the Ld.DR fairly submitted that if the tax has been deposited then, this appeal can be sent back to the file of the…

HEMANT KUMAR GUPTA,MUMBAI vs. ASST CIT WD 20(1), MUMBAI

In the result, the assesses appeal for Asst

ITA 3268/MUM/2014[2007-08]Status: DisposedITAT Mumbai11 Dec 2015AY 2007-08

Bench: Shri Jason P. Boaz (Am) & Shri. Amit Shukla (Jm)

For Appellant: Shri. Haridas BhattFor Respondent: Shri. K. Mohan Das

Section 143(1)Section 143(3)Section 249(4)

…ear 2007-08 and restore the matter to the file of the Ld. CIT(A) for disposed of the appeal on merits. Incoming to this finding, we place reliance on the decision of the co-ordinate bench of ITAT-Mumbai in the case of Bhumiraj Construction vs. Addl CIT (2011) 131 ITD 406. 4.5 In the result, the assesses appeal for Asst. year 2007-08 is allowed for statistical purposes as indicated above. Assessees appeal for Asst. year 2008-09 in ITA No. 3269/Mum/2014 5. The facts and circumstances of the case on hand in respect of Asst. year 2008-09 are similar to that of Asst. year 2007-08. For Asst. year 2008-09, the details…