BHARAT PETROLEUM CORPORATION LTD.,MUMBAI vs. PR. CIT, CIRCLR-2,, MUMBAI
In the result, appeal of the assessee is allowed for parity of reasons
ITA 1600/MUM/2020[2017-18]Status: DisposedITAT Mumbai23 Feb 2022AY 2017-18
Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 1602/मुं/2020 ("न. व. 2015-16) आअसं. 1600/मुं/2020 ("न.व. 2017-18) Bharat Petroleum Corporation Ltd. Taxation Section, 4Th Floor, Bharat Bhavan, 4 & 6 Currimbhoy Road, Ballard Estate, Mumbai 400 001 Pan: Aaacb-2902-M ...... अपीलाथ" /Appellant बनाम Vs. The Principal Commissioner Of Income Tax, Circle -2, Room No.344, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Jehangir D. Mistry, Sr. Advocate ""तवाद" "वारा/Respondent By : S/Shri Rahul Raman & B.K. Bagchi सुनवाई क" "त"थ/ Date Of Hearing : 26/11/2021 घोषणा क" "त"थ/ Date Of Pronouncement : 23/02/2022 आदेश/ Order
For Appellant: Shri Jehangir D. Mistry, Sr. AdvocateFor Respondent: S/Shri Rahul Raman & B.K. Bagchi
Section 10(34)Section 236Section 263Section 32A
condonation of delay in filing of the appeal. Shri Jehangir Mistry, Sr. Advocate appearing on behalf of the assessee submitted that the order passed by PCIT under section 263 of the Act was received by the assessee on 24/02/2020. On account of COVID-19 Pandemic the appeal could not be filed within a period of 60 days from the date
