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“miscellaneous application”

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

The decision most relied on for miscellaneous application is 254(2) of the Act. In Honda Siel Power Products Ltd. v. CIT (295 ITR 466), cited in 35 judgments on BharatTax.

Leading authorities on miscellaneous application

254(2) of the Act. In Honda Siel Power Products Ltd. v. CIT
295 ITR 466 · 2007 · Supreme Court
35
citing judgments

A mistake apparent from the record that prejudices a party is rectifiable under section 254(2) of the Act.

CIT v. Birla Janahit Trust
208 ITR 372 · 1994 · High Court
17
citing judgments

Expenditure on salaries and miscellaneous expenses for carrying out the trust's objectives is considered an application of income for charitable purposes. Liabilities for employee benefits, such as gratuity and leave encashment, are accrued liabilities even if payable in the future.

Jagmittar Sain Bhagat v. Director, Health Services
10 SCC 136 · 2013 · Reported
12
citing judgments

A party can challenge the maintainability of an appeal, even if the delay in filing cross-objections is condoned due to bonafide reasons.

Electronics Corporation of India Ltd. v. Union of India
238 CTR 353 · Supreme Court
10
citing judgments

The Supreme Court held that the provisions for obtaining approval from the Chief Commissioner of Customs and Excise (CoD) had outlived their utility, leading to the recall of previous orders that relied on such approvals.

CIT v. State Bank of Hyderabad
382 ITR 499 · 2016 · Reported
10
citing judgments

A Tribunal order recalling an earlier order that was dismissed for want of condonation of delay approval is interlocutory and does not adjudicate on merits.

Judgments citing miscellaneous application

ACIT-CC-7(3), Mumbai vs. Calculus Properties Private Limited, Mumbai

In the result both the appeals filed by the revenue stands dismissed

ITA 615/MUM/2025[2013-14]Status: DisposedITAT Mumbai05 Aug 2025AY 2013-14

Bench: Hon’Ble Shri Sandeep Gosain

Section 250

provide evidence that the case falls under any of the exceptions provided in the circular issued by the CBDT. The revenue may prefer miscellaneous application for recalling of this order, if they so desire, in which circumstances, this order shall be recalled by the Hon’ble Tribunal

ACIT-CC-7(3), Mumbai vs. Calculus Properties Private Limited, Mumbai

In the result both the appeals filed by the revenue stands dismissed

ITA 614/MUM/2025[2013-14]Status: DisposedITAT Mumbai05 Aug 2025AY 2013-14

Bench: Hon’Ble Shri Sandeep Gosain

Section 250

provide evidence that the case falls under any of the exceptions provided in the circular issued by the CBDT. The revenue may prefer miscellaneous application for recalling of this order, if they so desire, in which circumstances, this order shall be recalled by the Hon’ble Tribunal

Sahajanand Medical Technologies Ltd., Mumbai vs. The ACIT, Central Circle-2, Surat.

In the result, appeal of the assessee is dismissed as withdrawn

ITA 172/SRT/2025[2018-19]Status: DisposedITAT Surat04 Aug 2025AY 2018-19

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.172/Srt/2025 Assessment Year: (2018-19) (Hybrid Hearing) Sahajanand Medical Technologies Vs. Acit, Ltd., Central Circle – 2, 221, C-Wing, Kanakia Atrium, Surat Andheri Kurla Road, Jb Nagar, Andheri (East) - 400059 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aafcs7694L (Appellant) (Respondent) Appellant By Shri Rajesh C. Shah, Ca Respondent By Shri Ravi Kant Gupta, Cit-Dr Date Of Hearing 28/07/2025 Date Of Pronouncement 04/08/2025

Section 250

assessee under DTVSV, 2024 does not get finally settled for any reason whatsoever, then both the parties are at liberty to prefer Miscellaneous Application before this Tribunal for restoration of the appeal or any further direction and in such event, the appeal shall get restored. The Assessing Officer is directed

Rahul Rameshbhai Thakorbhai Thakor, Valsad vs. ITO, Ward 3, Valsad

In the result, appeal of the assessee is dismissed as withdrawn

ITA 1367/SRT/2024[2011-12]Status: DisposedITAT Surat04 Aug 2025AY 2011-12

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1367/Srt/2024 Assessment Year: (2011-12) (Hybrid Hearing) Rahul Rameshbhai Thakor, Vs. Ito, 17, Sadak Faliya, Near Bus Stand, Ward – 3, Kochwada - 396045 Valsad "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aftpp1698H (Appellant) (Respondent) Appellant By Shri Rajesh Upadhyay, Ar Respondent By Shri Ajay Uke, Sr. Dr Date Of Hearing 24/07/2025 Date Of Pronouncement 04/08/2025

Section 250

assessee under DTVSV, 2024 does not get finally settled for any reason whatsoever, then both the parties are at liberty to prefer Miscellaneous Application before this Tribunal for restoration of the appeal or any further direction and in such event, the appeal shall get restored. The Assessing Officer is directed

Dhondiram Pundalik Dhule, Raigad vs. Income Tax Officer, Panvel Maharashtra

In the result, appeal of the Assessee is allowed

ITA 895/PUN/2024[2013-2014]Status: DisposedITAT Pune31 Jul 2025AY 2013-2014

Bench: Dr.Dipak P. Ripote & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.895/Pun/2024 िनधा"रण वष" / Assessment Year: 2013-14 Dhondiram Pundalik Dhule, V The Income Tax Officer, 114B, Gayali Aali, Ram Kadu S Panvel, Maharashtra. Road, Mahad – 402301. Maharashtra. Pan: Bcqpd6127A Appellant/ Assessee Respondent / Revenue Assessee By Shri Bharat Raichandani – Ar(Virtual) Revenue By Shri Eknath Abhang –Addl.Cit(Dr) Date Of Hearing 24/07/2025 Date Of Pronouncement 31/07/2025

Section 139Section 147oSection 148Section 250Section 69A

A.Y.2013-14 was heard ex-parte by ITAT Pune on 12.08.2024. The ITAT Pune passed order in ITA No.895/PUN/2024 on 12.08.2024. The Assessee filed a Miscellaneous Application No.25/PUN/2025. The said Miscellaneous Application was heard on 20.06.2025. The ITAT Pune passed an order on 23.06.2025 in MA No.25/PUN/2025 arising

Income Tax Officer-41(3)(1), Mumbai vs. Deepak Omprakash Kanodia, Mumbai

In the result, both appeal by the revenue and cross objection by the assessee are dismissed

ITA 736/MUM/2025[2015-16]Status: DisposedITAT Mumbai31 Jul 2025AY 2015-16

Bench: Shri Sandeep Gosain & Shri Girish Agrawalassessment Year: 2015-16 Income Tax Officer-41(3)(1) Deepak Omprakash Kanodia 3/28, The Malad Coop. Hsg. Mumbai - 400051 Vs. Soc. Ltd., Poddar Park, Malad(East),Mumbai-400097. (Pan: Aacpk6408Q) (Appellant) (Respondent) & Co No. 142/Mum/2025 Assessment Year: 2015-16 (Arising Out Of Ita No. 736/Mum/2025) Deepak Omprakash Kanodia Income Tax Officer-41(3)(1) 3/28, The Malad Coop. Hsg. Soc. Ltd., Poddar Park, Vs. Malad (East), Mumbai-400097. (Pan: Aacpk6408Q) (Appellant) (Respondent) Present For: Assessee : Shri Rakesh Joshi, Ca Revenue : Shri Annavaram Kosuri, Sr. Dr Date Of Hearing : 15.07.2025 Date Of Pronouncement : 31.07.2025 O R D E R Per Girish Agrawal: This Appeal Filed By The Revenue & Cross Objection Filed By The Assessee Are Against The Order Of Ld. Cit(A), National Faceless Assessment Centre, New Delhi, Vide Order No. Itba/Nfac/S/250/2024-25/1070925389(1), Dated 05.12.2024 Passed Against The Assessment Order Of Nfac, Delhi, U/S. 147 R.W.S

For Appellant: Shri Rakesh Joshi, CAFor Respondent: Shri Annavaram Kosuri, Sr. DR
Section 147

736/Mum/2025 & Co. No. 142/Mum/2025 Deepak Omprakash Kanodia A.Y. 2015-16 thus dismissed as not maintainable. However, liberty is granted to the revenue to file miscellaneous application in case at a later point of time, it is found that the issue is covered by the exceptions in the said CBDT Circular

Abdul Rauf Gani Ghone, Pune vs. Income Tax Officer, Ward 14(3), Pune

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

ITA 1052/PUN/2025[17-18]Status: DisposedITAT Pune30 Jul 2025

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.1052/Pun/2025 िनधा"रण वष" / Assessment Year: 2017-18 Abdul Rauf Gani Ghone, V The Income Tax Officer, Sr.No.50/1-A, Gali No.3, S Ward-14(3), Pune. Bhagyadey Nagar, Pune – 411048. Maharashtra. Pan: Afrpg3750P Appellant/ Assessee Respondent / Revenue Assessee By Shri Nikhil Pathak-Ar & Mrs.Archena Shetty-Advocate Revenue By Shri Arvind Renge –Addl.Cit(Dr) Date Of Hearing 29/07/2025 Date Of Pronouncement 30/07/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeal)[Nfac] Passed Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2017-18 Dated 19.02.2025, Emanating From Order U/S.143(3) Of The Income Tax Act, 1961, Dated 07.12.2019. The Assessee Has Raised Following Grounds Of Appeal :

Section 143(2)Section 143(3)Section 144Section 250Section 69

remove the Covid-19 period from 15.03.2020 till 28.02.2022 in calculating the Total Dealy as per the Order of Hon’ble Supreme Court in Miscellaneous Application No.21 of 2022 in SUO MOTU Writ Petition (C) No.3 of 2020 dated 10/01/2022. 6. In these facts and circumstances of the case

M/S.Redington Distributions Pte Ltd., Singapore vs. ACIT, Intltaxation Circle-2(1), Chennai

In the result, all the appeals filed by the assessee stands allowed

ITA 894/CHNY/2025[2016-17]Status: DisposedITAT Chennai29 Jul 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. Percy PardiwalaFor Respondent: Mr. Shiva Srinivas, CIT
Section 144CSection 148Section 271(1)(c)

profit margin of the assessee be used as the starting point for attribution. 5. The assessee is noted to have preferred a Miscellaneous Application (‘MA’) before the Tribunal against the appellate order on 14.02.2023. During the pendency of the MA, the AO passed the draft assessment order pursuant

M/S.Redington Distributions Pte Ltd., Singapore vs. ACIT, Intltaxation Circle-2(1), Chennai

In the result, all the appeals filed by the assessee stands allowed

ITA 893/CHNY/2025[2015-16]Status: DisposedITAT Chennai29 Jul 2025AY 2015-16

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. Percy PardiwalaFor Respondent: Mr. Shiva Srinivas, CIT
Section 144CSection 148Section 271(1)(c)

profit margin of the assessee be used as the starting point for attribution. 5. The assessee is noted to have preferred a Miscellaneous Application (‘MA’) before the Tribunal against the appellate order on 14.02.2023. During the pendency of the MA, the AO passed the draft assessment order pursuant

M/S. Redington Distribution Pte Ltd., Singapore vs. ACIT, Intl Taxation Circle-2(1), Chennai

In the result, all the appeals filed by the assessee stands allowed

ITA 892/CHNY/2025[2014-15]Status: DisposedITAT Chennai29 Jul 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. Percy PardiwalaFor Respondent: Mr. Shiva Srinivas, CIT
Section 144CSection 148Section 271(1)(c)

profit margin of the assessee be used as the starting point for attribution. 5. The assessee is noted to have preferred a Miscellaneous Application (‘MA’) before the Tribunal against the appellate order on 14.02.2023. During the pendency of the MA, the AO passed the draft assessment order pursuant

M/S. Redington Distribution Pte Ltd., Singapore vs. ACIT, Intl Taxation Circle-2(1), Chennai

In the result, all the appeals filed by the assessee stands allowed

ITA 891/CHNY/2025[2013-14]Status: DisposedITAT Chennai29 Jul 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. Percy PardiwalaFor Respondent: Mr. Shiva Srinivas, CIT
Section 144CSection 148Section 271(1)(c)

profit margin of the assessee be used as the starting point for attribution. 5. The assessee is noted to have preferred a Miscellaneous Application (‘MA’) before the Tribunal against the appellate order on 14.02.2023. During the pendency of the MA, the AO passed the draft assessment order pursuant

M/S.Redington Distributors Pte Ltd., Singapore vs. ACIT, Intl Taxation Circle-2(1), Chennai

In the result, all the appeals filed by the assessee stands allowed

ITA 890/CHNY/2025[2012-13]Status: DisposedITAT Chennai29 Jul 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. Percy PardiwalaFor Respondent: Mr. Shiva Srinivas, CIT
Section 144CSection 148Section 271(1)(c)

profit margin of the assessee be used as the starting point for attribution. 5. The assessee is noted to have preferred a Miscellaneous Application (‘MA’) before the Tribunal against the appellate order on 14.02.2023. During the pendency of the MA, the AO passed the draft assessment order pursuant

M/S.Redington Distribution Pte Ltd., Singapore vs. ACIT, Intl Taxation Circle-2(1), Chennai

In the result, all the appeals filed by the assessee stands allowed

ITA 889/CHNY/2025[2011-12]Status: DisposedITAT Chennai29 Jul 2025AY 2011-12

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. Percy PardiwalaFor Respondent: Mr. Shiva Srinivas, CIT
Section 144CSection 148Section 271(1)(c)

profit margin of the assessee be used as the starting point for attribution. 5. The assessee is noted to have preferred a Miscellaneous Application (‘MA’) before the Tribunal against the appellate order on 14.02.2023. During the pendency of the MA, the AO passed the draft assessment order pursuant

Vidhyotejak Samaj, Rajkot vs. ACIT, CPC, TDS, Ghaziabad

In the result, these five appeals filed by the assessee, are allowed for statistical purposes, in above terms

ITA 707/RJT/2024[2013-14]Status: DisposedITAT Rajkot28 Jul 2025AY 2013-14

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos.703-707/Rjt/2024 ("नधा"रण वष" /Assessment Years: (2009-10, 2010-11, 2011-12 To 2013-14) Vidhyotejak Samaj बनाम/ Act, Cpc, Tds, H.B. Jasani Vidya Bhavan, Ghaziabad Vs. Chhelbhai Dave Marg, Vidhyanagar, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatv 1358 G (अपीलाथ" /Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से /Assessee By : Shri Kalpesh Doshi, Ld. Ar राज"व क" ओर से /Revenue By :Shri Abhimanyu Singh Yadav, Senior-Dr सुनवाई क" तार"ख/ Date Of Hearing : 22/07/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/07/2025

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Senior-DR
Section 200A(1)

days only, after excluding the period of COVID-19 pandemic disease. We note that Hon`able Supreme Court in a suo-motu writ petition/ Miscellaneous application no. 21 of 2022 dated 10.01.2022 held that the period from 15.03.2020 till 28.02.2022 shall stand excluded for the purposes of limitation

Vidhyotejak Samaj, Rajkot vs. ACIT, CPC, TDS, Ghaziabad

In the result, these five appeals filed by the assessee, are allowed for statistical purposes, in above terms

ITA 706/RJT/2024[2012-13]Status: DisposedITAT Rajkot28 Jul 2025AY 2012-13

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos.703-707/Rjt/2024 ("नधा"रण वष" /Assessment Years: (2009-10, 2010-11, 2011-12 To 2013-14) Vidhyotejak Samaj बनाम/ Act, Cpc, Tds, H.B. Jasani Vidya Bhavan, Ghaziabad Vs. Chhelbhai Dave Marg, Vidhyanagar, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatv 1358 G (अपीलाथ" /Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से /Assessee By : Shri Kalpesh Doshi, Ld. Ar राज"व क" ओर से /Revenue By :Shri Abhimanyu Singh Yadav, Senior-Dr सुनवाई क" तार"ख/ Date Of Hearing : 22/07/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/07/2025

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Senior-DR
Section 200A(1)

days only, after excluding the period of COVID-19 pandemic disease. We note that Hon`able Supreme Court in a suo-motu writ petition/ Miscellaneous application no. 21 of 2022 dated 10.01.2022 held that the period from 15.03.2020 till 28.02.2022 shall stand excluded for the purposes of limitation

Vidhyotejak Samaj, Rajkot vs. ACIT, CPC, TDS, Ghaziabad

In the result, these five appeals filed by the assessee, are allowed for statistical purposes, in above terms

ITA 705/RJT/2024[2011-12]Status: DisposedITAT Rajkot28 Jul 2025AY 2011-12

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos.703-707/Rjt/2024 ("नधा"रण वष" /Assessment Years: (2009-10, 2010-11, 2011-12 To 2013-14) Vidhyotejak Samaj बनाम/ Act, Cpc, Tds, H.B. Jasani Vidya Bhavan, Ghaziabad Vs. Chhelbhai Dave Marg, Vidhyanagar, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatv 1358 G (अपीलाथ" /Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से /Assessee By : Shri Kalpesh Doshi, Ld. Ar राज"व क" ओर से /Revenue By :Shri Abhimanyu Singh Yadav, Senior-Dr सुनवाई क" तार"ख/ Date Of Hearing : 22/07/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/07/2025

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Senior-DR
Section 200A(1)

days only, after excluding the period of COVID-19 pandemic disease. We note that Hon`able Supreme Court in a suo-motu writ petition/ Miscellaneous application no. 21 of 2022 dated 10.01.2022 held that the period from 15.03.2020 till 28.02.2022 shall stand excluded for the purposes of limitation

Vidhyotejak Samaj, Rajkot vs. ACIT, CPC, TDS, Ghaziabad

In the result, these five appeals filed by the assessee, are allowed for statistical purposes, in above terms

ITA 704/RJT/2024[2010-11]Status: DisposedITAT Rajkot28 Jul 2025AY 2010-11

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos.703-707/Rjt/2024 ("नधा"रण वष" /Assessment Years: (2009-10, 2010-11, 2011-12 To 2013-14) Vidhyotejak Samaj बनाम/ Act, Cpc, Tds, H.B. Jasani Vidya Bhavan, Ghaziabad Vs. Chhelbhai Dave Marg, Vidhyanagar, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatv 1358 G (अपीलाथ" /Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से /Assessee By : Shri Kalpesh Doshi, Ld. Ar राज"व क" ओर से /Revenue By :Shri Abhimanyu Singh Yadav, Senior-Dr सुनवाई क" तार"ख/ Date Of Hearing : 22/07/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/07/2025

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Senior-DR
Section 200A(1)

days only, after excluding the period of COVID-19 pandemic disease. We note that Hon`able Supreme Court in a suo-motu writ petition/ Miscellaneous application no. 21 of 2022 dated 10.01.2022 held that the period from 15.03.2020 till 28.02.2022 shall stand excluded for the purposes of limitation

Vidhyotejak Samaj, Rajkot vs. ACIT, CPC, TDS, Ghaziabad

In the result, these five appeals filed by the assessee, are allowed for statistical purposes, in above terms

ITA 703/RJT/2024[2009-10]Status: DisposedITAT Rajkot28 Jul 2025AY 2009-10

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपील सं./Ita Nos.703-707/Rjt/2024 ("नधा"रण वष" /Assessment Years: (2009-10, 2010-11, 2011-12 To 2013-14) Vidhyotejak Samaj बनाम/ Act, Cpc, Tds, H.B. Jasani Vidya Bhavan, Ghaziabad Vs. Chhelbhai Dave Marg, Vidhyanagar, Rajkot-360 001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaatv 1358 G (अपीलाथ" /Assessee) (""यथ"/Respondent) "नधा"रती क" ओर से /Assessee By : Shri Kalpesh Doshi, Ld. Ar राज"व क" ओर से /Revenue By :Shri Abhimanyu Singh Yadav, Senior-Dr सुनवाई क" तार"ख/ Date Of Hearing : 22/07/2025 घोषणा क" तार"ख/Date Of Pronouncement : 28/07/2025

For Appellant: Shri Kalpesh Doshi, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Senior-DR
Section 200A(1)

days only, after excluding the period of COVID-19 pandemic disease. We note that Hon`able Supreme Court in a suo-motu writ petition/ Miscellaneous application no. 21 of 2022 dated 10.01.2022 held that the period from 15.03.2020 till 28.02.2022 shall stand excluded for the purposes of limitation

Shri Amit Mangilal Jain, Mumbai vs. ACIT, - 33(1), Mumbai

In the result, both the above appeals are allowed

ITA 3332/MUM/2019[2010-11]Status: DisposedITAT Mumbai28 Jul 2025AY 2010-11

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Naresh Jain & Shri Mahaveer Jain, ARsFor Respondent: Shri Ram Krishn Kedia, (Sr. DR)
Section 131Section 143(3)Section 147Section 148Section 153C

Tribunal dismissed the additional ground of appeal in the first round of appeal without considering the judgements cited. Thereafter, Miscellaneous Application (MA 57 & 58/MUM/2023) was filed on the ground of non-consideration of the judgement of Coordinate Benches which leads to mistake apparent from record. The hon'ble ITAT dismissed

Renuka Resorts Pvt. Ltd., New Delhi vs. ITO, Ward- 21(2), New Delhi

In the result, the miscellaneous application is allowed

ITA 18/DEL/2020[2012-13]Status: DisposedITAT Delhi25 Jul 2025AY 2012-13

Bench: Sh. Sudhir Kumar & Sh. Manish Agarwalm.A. No.336/Del/2024 (Arising Out Of Ita No.18/Del/2020) Assessment Year: 2012-13 Renuka Resorts Pvt. Ltd. Ito Ward – 21 (2) No.1, Zamrudpur Vs New Delhi Community Centre, Kailash Colony, New Delhi Pan No. Aaacr5119E (Appellant) (Respondent) Assessment Year .2012-13 Renuka Resorts Pvt. Ltd. Ito Ward – 21 (2) No.1, Zamrudpur Vs New Delhi Community Centre, Kailash Colony, New Delhi Pan No. Aaacr5119E (Appellant) (Respondent)

Section 143

Respondent by Ms. Neeju Gupta, Sr. DR Date of hearing: 25/07/2025 Date of Pronouncement: 25/07/2025 ORDER PER SUDHIR KUMAR, JM: By way of this miscellaneous application, the assessee has requested for recall the order of the Tribunal dated 11.06.2024. 2. The Ld. AR for the assessee has submitted that ... interest of justice and fair play we deem it fit to revive the appeal on its own number. 5. In the result, the miscellaneous application is allowed. ITA No. 18/Del/2020 A.Y. 2012-13 6. The Ld. AR of the assessee submitted that quantum appeal in ITA No. 4596/Del/2017