← All Phrases

“miscellaneous application”

AppealsSection 254(2)Section 254(2)1,501 judgments

SHABD PRATAP SATSANG,SHABD PRATAP ASHRAM vs. NATIONAL FACELESS APPEAL CENTRE, DELHI, DELHI

In the result, the appeal is allowed for statistical purposes

ITA 542/AGR/2025[2017-18]Status: DisposedITAT Agra25 Mar 2026AY 2017-18

Bench: SHRI S. RIFAUR RAHMAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

Section 143(1)Section 246ASection 249(2)Section 249(3)Section 250

Misc. app No. 665/2021 in suo-moto W.P(c) No. 3/2020 in civil original jurisdiction and in re-cognizance of extension of limitation with miscellaneous application No. 29/2022, in miscellaneous application No. 655/2021 in suo-moto petition(c) 2 | P a g e no. 03/2020 and vide para

ERICSSON INDIA GLOBAL SERVICES PVT LTD,NEW DELHI vs. ACIT SPL. RANGE 3, NEW DELHI

In the result, the appeal of the assessee is partly allowed

ITA 2367/DEL/2019[2013-14]Status: DisposedITAT Delhi12 Mar 2026AY 2013-14

Bench: Shri Vikas Awasthy & Shri Brajesh Kumar Singhassessment Year : 2013-14

For Appellant: Shri Paras S. Savla, AdvocateFor Respondent: Shri M.S. Nethrapal, CIT-DR
Section 143(1)Section 143(13)Section 143(2)Section 143(3)Section 144C(3)Section 234BSection 234CSection 254(2)Section 92C

second round before the Tribunal. This appeal was originally decided by the Tribunal vide Order dated 10th July, 2024. Thereafter, the assessee filed Miscellaneous Application i.e., M.A. No.25/Del/2025 under Section 254(2) of the Act stating that the additional grounds of appeal raised by the assessee vide Application dated 17/4/2023 ... admission of additional grounds under Rule 11 2 were not decided by the Tribunal. The Tribunal, vide Order dated 5th August, 2025, allowed aforesaid Miscellaneous Application. The operating part of the order in M.A. No.25/Del/2025 reads as under:- “5. Hence the appeal of Assessment Year 2013-14 is recalled

DEEPAK MAHADEO BHOIR ,MUMBAI vs. INCOME TAX OFFICER WARD, 42(1)(2), MUMBAI

In the result, the appeal is allowed as indicated above

ITA 3597/MUM/2024[2013-14]Status: DisposedITAT Mumbai06 Mar 2026AY 2013-14

Bench: Shri Saktijit Dey & Shri Makarand Vasant Mahadeokardeepak Mahadeo Bhoir, Income Tax Officer, C/O Bharat Kumar, 317, Ward 42(1)(2), Prasad Chamber, Opera House, Vs. Mumbai - 400051 Mumbai – 400 004 (Appellant) : (Respondent) Pan No. Ajupb 7841H Appellant By : Shri Bharat Kumar, Ca Respondent By : Shri Annavaran Kosuri, Sr.- Dr (Appellant) (Respondent) Date Of Hearing : 12.02.2026 Date Of Pronouncement : 06.03.2026 O R D E R Per Saktijit Dey: This Is An Appeal By The Assessee Challenging The Order Dated 26.06.2024 Passed By National Faceless Appeal Centre (Nfac), Delhi For The Assessment Year (A.Y.) 2013-14. 2. Before We Proceed To Decide The Substantive Issue Arising For Consideration, It Is Necessary To Provide A Brief Factual Background. This Appeal Was Earlier Disposed Of By The Coordinate Bench Vide Order Dated 12.12.2024. Subsequently, Assessee Filed A Miscellaneous Application Seeking Rectification/Recall Of The Appellate Order On The Ground That While Deciding The Appeal, The Bench Had Failed To Decide Ground No. 2.A & 2.B. While Deciding The Miscellaneous Application, The Bench Having Found Merit In The Submissions Of Assessee, Recalled The Order For The Limited Purpose Of Deciding Ground No. 2.A & 2.B Raised In The Memorandum Of Appeal. This Is How The Appeal Came Up For Hearing Before Us.

For Appellant: Shri Bharat Kumar, CAFor Respondent: Shri Annavaran Kosuri, Sr.- DR
Section 147Section 148Section 148ASection 149

provide a brief factual background. This appeal was earlier disposed of by the Coordinate Bench vide order dated 12.12.2024. Subsequently, assessee filed a miscellaneous application seeking rectification/recall of the appellate order on the ground that while deciding the appeal, the Bench had failed to decide Ground ... While deciding the miscellaneous application, the Bench having found merit in the submissions of assessee, recalled the order for the limited purpose of deciding Ground No. 2.a and 2.b raised in the Memorandum of appeal. This is how the appeal came up for hearing before us. 2 Deepak

BIJAY KUMAR GARODIA,,KOLKATA vs. DCIT, CENTRAL CIRCLE 3(4),, KOLKATA

In the result, the appeal of the revenue is dismissed

ITA 2938/KOL/2025[2013-2014]Status: DisposedITAT Kolkata05 Mar 2026AY 2013-2014

Bench: SHRI RAJESH KUMAR (Accountant Member)

Section 132Section 132(1)Section 143(3)Section 250Section 271A

case of Manoj Beswal, supra, have been recalled in MA Nos. 218 to 220/Kol/2017 dated 12.01.2018 by observing as under: “By virtue of these miscellaneous applications, the assessee seeks to recall the order passed by this Tribunal in I.T.A. Nos. 1471, 1475&1476/Kol/2015 in the hands of Amit Agarwal, Madan

CHITRADURGA ZILLA REDDY JANA SANGH(R),CHITRADURGA vs. INCOME TAX OFFICER, WARD-1 EXEMPTION, HUBLI

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

ITA 1625/BANG/2025[2017-18]Status: DisposedITAT Bangalore05 Mar 2026AY 2017-18

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2017-18

For Appellant: Sri Sandeep Chalapathy, A.RFor Respondent: Sri Shivanand Kalakeri, D.R
Section 11(1)Section 12ASection 143(1)Section 250

applicant/appellant is correct. Therefore, we have heard him on the aforesaid question of law as well but did not find any merit therein. The miscellaneous application is dismissed” 10.5 In view of the above discussions & respectfully following the above decisions of the Co-ordinate Bench, Hon’ble High Court

DY. COMMISSIONER OF INCOME-TAX CENTRAL CIRCLE - 6(2), MUMBAI, MUMBAI vs. TATA AIG GENERAL INSURANCE CO. LTD, MUMBAI

ITA 2403/MUM/2024[2018-19]Status: DisposedITAT Mumbai05 Mar 2026AY 2018-19
For Appellant: Shri Madhur AgrawalFor Respondent: Shri Ritesh Misra (CIT DR)
Section 10(38)Section 111ASection 112Section 139(1)Section 143(3)Section 234ASection 250

ITAT Mumbai in\nassessee's own case ITA 1834 and 1835, 1815 and 1816/Mum/2023 date of\npronouncement 30.10.2024 covering the said order a miscellaneous application is\nalso passed by the Bench bearing M.A. No.52/Mum/2025 arising out of from ITA\nNo.1816/Mum/2023 date of order 27.07.2025. The relevant part of the order ... Coordinate Bench of ITAT is contended as below:\n“2.. This impugned miscellaneous application filed by the assessee pertains to ground no.8\nrelating to claim of deduction of reversal of UEPR as per proviso of Rule 6E of the Income Tax\nRules, 1962 (Rules) for the amount of UEPR

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 6(2), MUMBAI, MUMBAI vs. TATA AIG GENERAL INSURANCE CO. LTD, MUMBAI

In the result the appeal of the revenue’s bearing ITA No

ITA 2398/MUM/2024[2020-21]Status: DisposedITAT Mumbai05 Mar 2026AY 2020-21

Bench: Shri Anikesh Banerjee & Shri Jagadish

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Ritesh Misra (CIT DR)
Section 10(38)Section 111ASection 112Section 139(1)Section 143(3)Section 234ASection 234BSection 234DSection 250

ITAT Mumbai in assessee’s own case ITA 1834 and 1835, 1815 and 1816/Mum/2023 date of pronouncement 30.10.2024 covering the said order a miscellaneous application is also passed by the Bench bearing M.A. No.52/Mum/2025 arising out of from ITA No.1816/Mum/2023 date of order 27.07.2025. The relevant part of the order ... Coordinate Bench of ITAT is contended as below: “2.. This impugned miscellaneous application filed by the assessee pertains to ground no.8 relating to claim of deduction of reversal of UEPR as per proviso of Rule 6E of the Income Tax Rules, 1962 (Rules) for the amount of UEPR disallowed

TATA AIG GENERAL INSURANCE COMPANY LIMITED,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME-TAX-8(3)(1), MUMBAI

In the result the appeal of the revenue’s bearing ITA No

ITA 1450/MUM/2024[2018-19]Status: DisposedITAT Mumbai05 Mar 2026AY 2018-19

Bench: Shri Anikesh Banerjee & Shri Jagadish

For Appellant: Shri Madhur AgrawalFor Respondent: Shri Ritesh Misra (CIT DR)
Section 10(38)Section 111ASection 112Section 139(1)Section 143(3)Section 234ASection 234BSection 234DSection 250

ITAT Mumbai in assessee’s own case ITA 1834 and 1835, 1815 and 1816/Mum/2023 date of pronouncement 30.10.2024 covering the said order a miscellaneous application is also passed by the Bench bearing M.A. No.52/Mum/2025 arising out of from ITA No.1816/Mum/2023 date of order 27.07.2025. The relevant part of the order ... Coordinate Bench of ITAT is contended as below: “2.. This impugned miscellaneous application filed by the assessee pertains to ground no.8 relating to claim of deduction of reversal of UEPR as per proviso of Rule 6E of the Income Tax Rules, 1962 (Rules) for the amount of UEPR disallowed

TATA AIG GENERAL INSURANCE COMPANY LIMITED (TAGIC),MUMBAI vs. ASSESSMENT UNIT, INCOME-TAX DEPARTMENT, ASSESSMENT UNIT, INCOME-TAX DEPARTMENT

ITA 1432/MUM/2024[2020-21]Status: DisposedITAT Mumbai05 Mar 2026AY 2020-21
For Appellant: Shri Madhur AgrawalFor Respondent: Shri Ritesh Misra (CIT DR)
Section 10(38)Section 111ASection 112Section 139(1)Section 143(3)Section 234ASection 234BSection 234DSection 250

ITAT Mumbai in\nassessee's own case ITA 1834 and 1835, 1815 and 1816/Mum/2023 date of\npronouncement 30.10.2024 covering the said order a miscellaneous application is\nalso passed by the Bench bearing M.A. No.52/Mum/2025 arising out of from ITA\nNo.1816/Mum/2023 date of order 27.07.2025. The relevant part of the order ... Coordinate Bench of ITAT is contended as below:\n“2.. This impugned miscellaneous application filed by the assessee pertains to ground no.8\nrelating to claim of deduction of reversal of UEPR as per proviso of Rule 6E of the Income Tax\nRules, 1962 (Rules) for the amount of UEPR

ANIL KUMAR SINGH,MATHURA vs. INCOME TAX OFFICER, WARD-1(3)(1), MATHURA

In the result, the appeal is allowed

ITA 586/AGR/2025[2012-13]Status: DisposedITAT Agra27 Feb 2026AY 2012-13

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singhassessment Year: 2012-13 Anil Kumar Singh Vs. Ito, Ward –1(3)(1) Pushpanjali Dwarika Near Bhagwan Nagar N.H.-2, Mathura Pan : Axjps7413B (Appellant) (Respondent) Assessee By Shri Anurag Sinha, Adv. Department By Shri Anil Kumar, Sr. Dr Date Of Hearing 18.02.2026 Date Of Pronouncement 18.02.2026 Order

Section 144Section 249(2)Section 249(3)Section 250

Misc. app No. 665/2021 in suo-moto W.P(c) No. 3/2020 in civil original jurisdiction and in re-cognizance of extension of limitation with miscellaneous application No. 29/2022, in miscellaneous application No. 655/2021 in suo-moto petition(c) no. 03/2020 and vide para 5(1) of its order dated

SHRI MANOJ ANAND,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PANAJI

ITA 9/PAN/2022[2011-12]Status: DisposedITAT Panaji27 Feb 2026AY 2011-12

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Shrinivas Nayak & Mr Narcinva Lotlikar [‘Ld. AR’]For Respondent: Mr Naveen Kumar [‘Ld. DR’]
Section 132Section 143(3)Section 246ASection 250Section 253(1)Section 56(2)(vii)

attention that, the Ld. Co-ordinate bench vide its separate order dt. 22/08/2023 & 21/09/2023 dismissed the respective appeals ex-parte on merits. Subsequently on miscellaneous application, these two appeals were recalled by the Ld. Co-ordinate bench observing that the appeals were heard on date of first listing ... second appeals on 29/06/2022 which were separately disposed by Ld. Co-ordinate bench ex-parte on merits vide order dt. 22/08/2023 & 21/09/2013. Considering the Miscellaneous application filed by these appellants seeking one more opportunity to represent respective cases on merits, the orders of the Tribunal were recalled vide separate order

SHRI BRIJESH KUMAR ANAND,NEW DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, PANAJI

ITA 8/PAN/2022[2011-12]Status: DisposedITAT Panaji27 Feb 2026AY 2011-12

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Shrinivas Nayak & Mr Narcinva Lotlikar [‘Ld. AR’]For Respondent: Mr Naveen Kumar [‘Ld. DR’]
Section 132Section 143(3)Section 246ASection 250Section 253(1)Section 56(2)(vii)

attention that, the Ld. Co-ordinate bench vide its separate order dt. 22/08/2023 & 21/09/2023 dismissed the respective appeals ex-parte on merits. Subsequently on miscellaneous application, these two appeals were recalled by the Ld. Co-ordinate bench observing that the appeals were heard on date of first listing ... second appeals on 29/06/2022 which were separately disposed by Ld. Co-ordinate bench ex-parte on merits vide order dt. 22/08/2023 & 21/09/2013. Considering the Miscellaneous application filed by these appellants seeking one more opportunity to represent respective cases on merits, the orders of the Tribunal were recalled vide separate order

SRISIVAKESAVA SRIDATTA KSHETRA SEVA SAMAJAM,PRAKASAM vs. ITO., WARD-1, ONGOLE

ITA 894/HYD/2025[2025-26]Status: DisposedITAT Hyderabad26 Feb 2026AY 2025-26

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.893 & 894/Hyd/2025 (िनधा"रण वष"/Assessment Year:2025-26) Srisivakesava Sridatta Vs. Income Tax Officer, Kshetra Seva Samajam, Ward-1, Addanki, Prakasam Ongole. District. Pan: Abvas5895E (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri C S Subrahmanyam, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 25/02/2026 घोषणा की तारीख/Date Of 26/02/2026 Pronouncement:

For Appellant: Shri C S Subrahmanyam, CAFor Respondent: Dr. Narendra Kumar Naik
Section 12ASection 12A(1)(ac)Section 80G(5)

that the captioned appeals were disposed of by the Tribunal vide its consolidated order passed in ITA Nos.893 and 894/Hyd/2025, dated 20/08/2025. However, on Miscellaneous Applications (MAs) filed by the assessee society, the aforesaid order of the Tribunal was recalled vide its common order passed in M.A. Nos.78 & 79/Hyd/2025, dated

SRISIVAKESAVA SRIDATTA KSHTRA SEVA SAMAJAM,PRAKASAM vs. ITO., WARD-1, ONGOLE

ITA 893/HYD/2025[2025-26]Status: DisposedITAT Hyderabad26 Feb 2026AY 2025-26

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.893 & 894/Hyd/2025 (िनधा"रण वष"/Assessment Year:2025-26) Srisivakesava Sridatta Vs. Income Tax Officer, Kshetra Seva Samajam, Ward-1, Addanki, Prakasam Ongole. District. Pan: Abvas5895E (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri C S Subrahmanyam, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 25/02/2026 घोषणा की तारीख/Date Of 26/02/2026 Pronouncement:

For Appellant: Shri C S Subrahmanyam, CAFor Respondent: Dr. Narendra Kumar Naik
Section 12ASection 12A(1)(ac)Section 80G(5)

that the captioned appeals were disposed of by the Tribunal vide its consolidated order passed in ITA Nos.893 and 894/Hyd/2025, dated 20/08/2025. However, on Miscellaneous Applications (MAs) filed by the assessee society, the aforesaid order of the Tribunal was recalled vide its common order passed in M.A. Nos.78 & 79/Hyd/2025, dated

INTERNATIONAL SEAPORT (HALDIA) PVT. LTD.,KOLKATA vs. PCIT, -2, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 211/KOL/2022[2015-16]Status: DisposedITAT Kolkata26 Feb 2026AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Pradip Kumar Choubey, Jm International Seaport (Haldia) Pvt. Ltd. Pcit, 2 C/O S.N. Ghosh & Associates, Aaykar Bhawan, P-7, Advocates, 2 Garstin Place, 2 Nd Chowringhee Square, Vs. Floor, Suite No.203, Off Hare Kolkata-700069, West Bengal Street, Kolkata-700001, West Bengal (Appellant) (Respondent) Pan No. Aaaci9468D Assessee By : Shri Somnath Ghosh, Ar Revenue By : Shri S. Datta, Dr Date Of Hearing: 29.01.2026 Date Of Pronouncement: 26.02.2026

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri S. Datta, DR
Section 12ASection 138Section 143(3)Section 263

barred by 334 days. In this regard, the ld. AR drew our attention to the judgment of the Hon’ble Supreme Court in Miscellaneous Application No.21 of 2022 in Suo Motto Writ Petition (C) No.3 of 2020, dated 10.01.2022, wherein the Hon’ble Supreme Court has directed to exclude ... said judgment on account of Covid-19. The relevant observations of the Hon’ble Supreme Court are as under :- “4. The present Miscellaneous Application has been filed by the Supreme Court Advocates-on-Record Association in the context of the spread of the new variant of the COVID

MUKESH VASANTKUMAR CHANDAN,MUMBAI vs. ITO 20(2)(1), MUMBAI

In the result, the appeal of the assessee is partly allowed

ITA 3003/MUM/2023[2014-2015]Status: DisposedITAT Mumbai26 Feb 2026AY 2014-2015
Section 143(3)Section 250

assessee had earlier filed appeal before the Co-ordinate\nBench, which came to be disposed of vide order dated\n13.01.2025. Subsequently, on a Miscellaneous Application filed\nby the assessee in M.A. No. 194/Mum/2025, the Co-ordinate\nBench vide order dated 15.10.2025 recalled the ex-parte order\ndated 13.01.2025 and restored

INCOME TAX OFFICER, PATIALA vs. TUSHAR BANSAL, PATIALA

Appeals are dismissed being

ITA 1588/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh24 Feb 2026AY 2019-20

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita Nos. 1552, 1565 & 1588/Chd/2025 "नधा"रण वष" / Assessment Year: 2019-20 The Ito, Tushar Bansal, Ward – 3, Vs 127, Phulkian Enclave, Patiala. Patiala. "थायी लेखा सं./Pan No: Cqrpb1745E अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Ca Revenue By : Dr. Ranjit Kaur, Addl. Cit Sr.Dr Date Of Hearing : 19.02.2026 Date Of Pronouncement : 24.02.2026

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr.DR
Section 144Section 147Section 254Section 271ASection 272A

exceptional clauses provided in the Circular, then Revenue will be at liberty to get these appeals revived by filing a Miscellaneous Application. Such Miscellaneous Application has to be filed within the time limit provided in Section 254 sub-clause (2) of the Act. ITA No.1552, 1565 & 1588/CHD/2025 A.Y.2019-20

INCOME TAX OFFICER, PATIALA vs. TUSHAR BANSAL, PATIALA

Appeals are dismissed being

ITA 1565/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh24 Feb 2026AY 2019-20

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita Nos. 1552, 1565 & 1588/Chd/2025 "नधा"रण वष" / Assessment Year: 2019-20 The Ito, Tushar Bansal, Ward – 3, Vs 127, Phulkian Enclave, Patiala. Patiala. "थायी लेखा सं./Pan No: Cqrpb1745E अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Ca Revenue By : Dr. Ranjit Kaur, Addl. Cit Sr.Dr Date Of Hearing : 19.02.2026 Date Of Pronouncement : 24.02.2026

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr.DR
Section 144Section 147Section 254Section 271ASection 272A

exceptional clauses provided in the Circular, then Revenue will be at liberty to get these appeals revived by filing a Miscellaneous Application. Such Miscellaneous Application has to be filed within the time limit provided in Section 254 sub-clause (2) of the Act. ITA No.1552, 1565 & 1588/CHD/2025 A.Y.2019-20

INCOME TAX OFFICER, PATIALA vs. TUSHAR BANSAL, PATIALA

Appeals are dismissed being

ITA 1552/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh24 Feb 2026AY 2019-20

Bench: Shri Rajpal Yadav & Shri Manoj Kumar Aggarwalआयकर अपील सं./ Ita Nos. 1552, 1565 & 1588/Chd/2025 "नधा"रण वष" / Assessment Year: 2019-20 The Ito, Tushar Bansal, Ward – 3, Vs 127, Phulkian Enclave, Patiala. Patiala. "थायी लेखा सं./Pan No: Cqrpb1745E अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashwani Kumar, Ca Revenue By : Dr. Ranjit Kaur, Addl. Cit Sr.Dr Date Of Hearing : 19.02.2026 Date Of Pronouncement : 24.02.2026

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Dr. Ranjit Kaur, Addl. CIT Sr.DR
Section 144Section 147Section 254Section 271ASection 272A

exceptional clauses provided in the Circular, then Revenue will be at liberty to get these appeals revived by filing a Miscellaneous Application. Such Miscellaneous Application has to be filed within the time limit provided in Section 254 sub-clause (2) of the Act. ITA No.1552, 1565 & 1588/CHD/2025 A.Y.2019-20

KIRAN BALA GUPTA,HYDERABAD vs. ITO, WARD-10(1), HYDERABAD

In the result, appeal filed by the assessee is partly allowed in terms of our aforesaid observations

ITA 341/HYD/2025[2012-13]Status: DisposedITAT Hyderabad20 Feb 2026AY 2012-13

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.341/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2012-13) Smt. Kiran Bala Gupta, Vs. Income Tax Officer, Hyderabad. Ward-10(1), Pan: Ahvpg6893K Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Av Raghuram, Advocate राज" व "ारा/Revenue By: Ms. Aditi Goyal, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 04/02/2026 घोषणा की तारीख/Date Of 20/02/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 20/12/2024, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 271(1)(C) Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 30/08/2022 For The Assessment Year (Ay) 2012-13. The Assessee Has Assailed The Impugned Order Of The Cit(A) On The Following Grounds Of Appeal:

For Appellant: Shri AV Raghuram, AdvocateFor Respondent: Ms. Aditi Goyal, Sr. AR
Section 10(38)Section 143(2)Section 143(3)Section 271(1)(c)

matter in appeal before the Tribunal, which vide its order in ITA No.64/Hyd/2017 (AY: 2012-13), dated 10/12/2021 dismissed the appeal. Also, the Miscellaneous Application (MA) filed by the assessee before the Tribunal was dismissed vide the latter’s order dated 22/03/2022. 5. Thereafter, the AO who had kept ... upheld by the Tribunal by dismissing the appeal filed by the assessee in ITA No.64/Hyd/2017, dated 10/12/2021. Also, as observed hereinabove, the Miscellaneous Application (MA) filed by the assessee was also dismissed by the Tribunal vide its order dated 10 Smt. Kiran Bala Gupta vs. ITO 22/03/2022. However, the assessee

Showing 1–20 of 1,501 · Page 1 of 76

...