BP INDIA PVT LTD,MUMBAI V. DY COMMISSIONER OF INCOME TAX, MUMBAI

CO 244/MUM/2025

AI Insights

The case involves two Cross Objections filed by BP India Private Limited against the orders of the Learned Commissioner of Income Tax (Appeals)-55, Mumbai, for the Assessment Years 2008-09 & 2010-11. The Cross Objections were initially found to have certain defects by the Registry, which were subsequently addressed by the assessee. Following this, new Cross Objections were registered, leading to the assessee's request to withdraw the original filings. Both parties agreed to the withdrawal, and the Tribunal dismissed the Cross Objections accordingly.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779915 (ITAT-MUMBAI)
• Duration Of Justice: 26 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 14-10-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: K
• Assessment Year: 2010-2011
• Appeal Filed On: 18-09-2025
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: BHAGIRATH RAMAWAT
• Assessee Lawyers: NIDHI AGARWAL

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “K” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER C.O. No. A.Y. Appellant Respondent 250/Mum/2025 (in ITA No. 4875/M/2025) 2008-09 BP India Private Limited, PB No. 19411, Technopolis Knowledge Park, Mahakali, Andheri, Mumbai-400043 [PAN: AACCB2030Q] The Deputy Commissioner of Income Tax-1(2)(1), Room No. 535, 5th Floor, Aayakar Bhavan, M.K.Road, Mumbai-400020. 244/Mum/2025 (in ITA No. 4868/M/2025) 2010-11 Assessee by : Ms. Nidhi Agarwal Revenue by : Shri Bhagirath Ramawat, Sr.DR Date of Hearing : 13-10-2025 Date of Pronouncement : 14-10-2025 O R D E R PER VIKRAM SINGH YADAV, A.M : These two Cross Objections are filed by the assessee against the order(s) of the Learned Commissioner of Income Tax (Appeals)-55, Mumbai [„Ld.CIT(A)‟], pertaining to Assessment Years (AYs) 2008-09 & 2010-11. 2. The Ld.AR submitted that the Registry had pointed out certain defects in these Cross Objections and subsequently, the assessee submitted its response and re-submitted the cross objections along with Form 36A and no managing director certificate. It was submitted that the response so submitted by the assessee was taken on record by the Registry and at the Printed from counselvise.com 2 C.O. Nos. 244 & 250/Mum/2025 same time, fresh Cross Objection Nos. were allotted and listed as 274/Mum/2025 & 275/Mum/2025. In light of the same, it was submitted that the present Cross Objections have become infructuous in light of the fresh Cross Objections registered by the Registry. It was accordingly submitted that the assessee may be allowed to withdraw these two Cross Objections. 3. The Ld.DR did not raise any objection to such prayer so raised seeking withdrawal of the cross-objections. 4. After hearing both the parties and considering the fact that fresh Cross Objection Nos. 274/Mum/2025 & 275/Mum/2025 have been registered in respect of the same ITA Nos. 4874/Mum/2025 & 4868/Mum/2025, the present Cross Objections have become infructuous and the same are hereby dismissed. 5. In the result, both the Cross Objections of the assessee are dismissed as withdrawn. Order pronounced in the open court on 14-10-2025 Sd/- Sd/- [RAHUL CHAUDHARY] [VIKRAM SINGH YADAV] JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated: 14-10-2025 TNMM Printed from counselvise.com 3 C.O. Nos. 244 & 250/Mum/2025 Copy to : 1) The Appellant 2) The Respondent 3) The CIT concerned 4) The D.R, ITAT, Mumbai 5) Guard file By Order Dy./Asst. Registrar I.T.A.T, Mumbai Printed from counselvise.com "