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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

Harshvardhan Piyush Chheda, Mumbai vs. Income Tax Officer, Mumbai

ITA 4052/MUM/2023[A.Y.2016-17]Status: DisposedITAT Mumbai16 Apr 2025

Bench: Shri Pawan Singhआयकर अपील सं./Ita No. 4052/Mum/2023 (Ay 2016-17) (Physical Court Hearing)

Section 254(1)

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI `SMC' BENCH, MUMBAI BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER आयकर अपील सं./ITA

Smt. Shanti Devi Mehrwah, Haryana vs. ACIT, New Delhi

In the result, appeal of the Revenue is dismissed at the behest of the assessee to settle the issue under VSVS

ITA 6039/DEL/2015[2005-06]Status: DisposedITAT Delhi16 Apr 2025AY 2005-06

Bench: Shri S.Rifaur Rahman & Shri Sudhir Pareekdcit, Ltu, Circle 1 & 2, Vs. India Yamaha Motor Pvt. Ltd., 1St Floor, Great Eastern Centre, New Delhi. 70, Nehru Place, Ifci Tower, New Delhi – 110 019. (Pan : Aabci7552F) (Appellant) (Respondent) Assessee By : Shri Ved Jain, Advocate Revenue By : Shri Dharm Veer Singh, Cit Dr Date Of Hearing : 09.10.2025 Date Of Order : 09.10.2025 O R D E R Per S. Rifaur Rahman: 1. The Revenue Has Filed Appeal Against The Order Of The Ld. Commissioner Of Income-Tax (Appeals),-44, New Delhi [For Short ‘Ld. Cit (A)] Dated 29.06.2018 For Assessment Year 2013-14. 2. At The Time Of Hearing, Ld. Ar For The Assessee Submitted That Since The Assessee Has Settled The Issue Under Vivad Se Vishwas Scheme, 2024 (In Short ‘Vsvs’), Hence, The Appeal Filed By The Revenue Has Become Infructuous & Deserves To Be Dismissed As Infructuous. In This Regard

For Appellant: Shri Ved Jain, AdvocateFor Respondent: Shri Dharm Veer Singh, CIT DR

assessee’s declaration made under VSVS is not accepted, the Registry shall not insist for filing of application for condonation of delay, if the Miscellaneous Application for recalling the order is filed beyond time on account of delay in communication of outcome under VSVS. [Revenue. M/s. Nannusamy Mohan

ITO Ward - 14(4), New Delhi vs. Krishan Kripa Computers Industries Pvt Ltd, New Delhi

In the result, the appeal of the revenue is dismissed

ITA 5374/DEL/2019[2014-15]Status: DisposedITAT Delhi11 Apr 2025AY 2014-15

Bench: Shri Mahavir Singh & Shri M. Balaganeshdcit, Vs. M/S. Krishan Kirpa Computer Circle-14(2), Industries Pvt. Ltd, New Delhi Flat No. Gf, Shaialik Geetanjali, New Delhi (Appellant) (Respondent) Pan: Aadck2478G

For Appellant: Shri Divyanshu Agarwal, AdvFor Respondent: Shri Jitender Singh, Sr. DR
Section 143(3)

dismissed on the ground of low tax effect by M/s. Krishan Kirpa Computer Industries Pvt. Ltd applying the CBDT circular. Later a miscellaneous application was preferred by the revenue which was disposed of by this Tribunal in ITA No. 245/Del/2020 dated 11.04.2025 accepting the contentions raised by the revenue

Saraswati Conclave Pvt. Ltd., Meerut vs. ITO, Ward 12(1), Kolkata

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 814/KOL/2024[2012-13]Status: DisposedITAT Kolkata09 Apr 2025AY 2012-13

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Hence, we are dismissing the appeal as withdrawn with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for any reason, whatsoever. In the result, the appeal filed by the assessee is dismissed

Fastspeed Creation Private Limited, Kolkata vs. Income Tax Officer, Ward 7(3), Kolkata

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 1609/KOL/2024[2012-13]Status: DisposedITAT Kolkata09 Apr 2025AY 2012-13

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

oppose. 3. Hence, we are dismissing the appeal as withdrawn with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for any reason, whatsoever. In the result, the appeal filed by the assessee

Shri Rajendra M. Jain, Mumbai vs. ITO WD 19(3) (11), Mumbai

In the result, all the three appeals filed by the assessee are allowed

ITA 775/MUM/2022[2015-16]Status: DisposedITAT Mumbai09 Apr 2025AY 2015-16

Bench: Shri B.R. Baskaran & Shri Narender Kumar Choudhry

For Appellant: Ms. Ridhisha Jain a/wFor Respondent: Shri R.R. Makwana, Sr. DR
Section 10(38)Section 68

disposed of by the earlier bench of Tribunal on 30-01-2023, since none appeared on behalf of the assessee. Subsequently, the assessee moved miscellaneous applications for recall of the orders passed ex-pare and the said applications were allowed by the Tribunal, vide its order dated

Shri Rajendra M. Jain, Mumbai vs. ITO WD 19(3) (11), Mumbai

In the result, all the three appeals filed by the assessee are allowed

ITA 774/MUM/2022[2014-15]Status: DisposedITAT Mumbai09 Apr 2025AY 2014-15

Bench: Shri B.R. Baskaran & Shri Narender Kumar Choudhry

For Appellant: Ms. Ridhisha Jain a/wFor Respondent: Shri R.R. Makwana, Sr. DR
Section 10(38)Section 68

disposed of by the earlier bench of Tribunal on 30-01-2023, since none appeared on behalf of the assessee. Subsequently, the assessee moved miscellaneous applications for recall of the orders passed ex-pare and the said applications were allowed by the Tribunal, vide its order dated

Shri Rajendra M. Jain, Mumbai vs. ITO WD 19(3) (1), Mumbai

ITA 773/MUM/2022[2013-14]Status: DisposedITAT Mumbai09 Apr 2025AY 2013-14

Bench: Shri B.R. Baskaran & Shri Narender Kumar Choudhry

Section 10(38)Section 68

disposed of by the earlier bench of Tribunal on 30-01-2023, since none appeared on behalf of the assessee. Subsequently, the assessee moved miscellaneous applications for recall of the orders passed ex-pare and the said applications were allowed by the Tribunal, vide its order dated

M/S. Ugs Finance Pvt. Ltd., New Delhi vs. DCIT, New Delhi

The appeal of the assessee is dismissed

ITA 1932/DEL/2016[2004-05]Status: DisposedITAT Delhi09 Apr 2025AY 2004-05

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), MS MADHUMITA ROY (Judicial Member)

For Appellant: NoneFor Respondent: Ms Harpreet Kaur Hansra, Sr. DR
Section 148Section 271(1)(c)Section 68

second round before us. Initially, the assessee’s appeal was dismissed for non-prosecution vide order dated 10.10.2023, but, subsequently, on a Miscellaneous Application filed by the assessee, the appeal was recalled and fixed for hearing afresh, noting that the ITAT had not decided the appeal on merits and invoking ... Rule 24 of the Income-tax (Appellate Tribunal) Rules, 1963. The order in the Miscellaneous Application of the assessee re-fixing the assessee’s appeal for hearing is dated 10.10.2023 in MA No.196/Del/2018. Thereafter, the appeal was fixed for hearing on nine occasions, today being the tenth occasion, but, none

DCIT, Central Circle-2, Visakhapatnam vs. Vamsee Krishna Kuppannagari, Parvathipuram

In the result, all the six appeals of the Revenue are dismissed

ITA 61/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam08 Apr 2025AY 2016-17

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 57, 58, 59, 60, 61 & 62/Viz/2025 (िनधा"रण वष" / Assessment Year : 2013-14, 2012-13, 2014-15, 2015-16, 2016-17 & 2018-19) Deputy Commissioner Of Income Vs. Vamsee Krishna Kuppannagari, Tax, Parvathipuram. Central Circle-2, Pan: Aivpk2261L Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) C.O. Nos.9, 10, 11, 12, 13 & 14/Viz/2025 (In आयकर अपील सं./ I.T.A. Nos. 57, 58, 59, 60, 61 & 62/Viz/2025) (िनधा"रण वष" / Assessment Year : 2013-14, 2012-13, 2014-15, 2015-16, 2016-17 & 2018-19) Vamsee Krishna Kuppannagari, Vs. Deputy Commissioner Of Parvathipuram. Income Tax, Pan: Aivpk2261L Central Circle-2, Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Smt. A. Aruna ""याथ" क" ओर से / Revenue By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 07/04/2025 घोषणा क" तारीख/Date Of : 08/04/2025 Pronouncement

For Appellant: Smt. A. ArunaFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 1

effect involved therein. It is ordered accordingly and the appeals of the Revenue are dismissed with a liberty to the Department to file a Miscellaneous Application before the Tribunal for recalling the order, if the requisite material is brought in to show that the appeal is protected by the exceptions

DCIT, Central Circle-2, Visakhapatnam vs. Vamsee Krishna Kuppannagari, Parvathipuram

In the result, all the six appeals of the Revenue are dismissed

ITA 60/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam08 Apr 2025AY 2015-16

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 57, 58, 59, 60, 61 & 62/Viz/2025 (िनधा"रण वष" / Assessment Year : 2013-14, 2012-13, 2014-15, 2015-16, 2016-17 & 2018-19) Deputy Commissioner Of Income Vs. Vamsee Krishna Kuppannagari, Tax, Parvathipuram. Central Circle-2, Pan: Aivpk2261L Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) C.O. Nos.9, 10, 11, 12, 13 & 14/Viz/2025 (In आयकर अपील सं./ I.T.A. Nos. 57, 58, 59, 60, 61 & 62/Viz/2025) (िनधा"रण वष" / Assessment Year : 2013-14, 2012-13, 2014-15, 2015-16, 2016-17 & 2018-19) Vamsee Krishna Kuppannagari, Vs. Deputy Commissioner Of Parvathipuram. Income Tax, Pan: Aivpk2261L Central Circle-2, Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Smt. A. Aruna ""याथ" क" ओर से / Revenue By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 07/04/2025 घोषणा क" तारीख/Date Of : 08/04/2025 Pronouncement

For Appellant: Smt. A. ArunaFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 1

effect involved therein. It is ordered accordingly and the appeals of the Revenue are dismissed with a liberty to the Department to file a Miscellaneous Application before the Tribunal for recalling the order, if the requisite material is brought in to show that the appeal is protected by the exceptions

DCIT, Central Circle-2, Visakhapatnam vs. Vamsee Krishna Kuppannagari, Parvathipuram

In the result, all the six appeals of the Revenue are dismissed

ITA 59/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam08 Apr 2025AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 57, 58, 59, 60, 61 & 62/Viz/2025 (िनधा"रण वष" / Assessment Year : 2013-14, 2012-13, 2014-15, 2015-16, 2016-17 & 2018-19) Deputy Commissioner Of Income Vs. Vamsee Krishna Kuppannagari, Tax, Parvathipuram. Central Circle-2, Pan: Aivpk2261L Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) C.O. Nos.9, 10, 11, 12, 13 & 14/Viz/2025 (In आयकर अपील सं./ I.T.A. Nos. 57, 58, 59, 60, 61 & 62/Viz/2025) (िनधा"रण वष" / Assessment Year : 2013-14, 2012-13, 2014-15, 2015-16, 2016-17 & 2018-19) Vamsee Krishna Kuppannagari, Vs. Deputy Commissioner Of Parvathipuram. Income Tax, Pan: Aivpk2261L Central Circle-2, Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Smt. A. Aruna ""याथ" क" ओर से / Revenue By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 07/04/2025 घोषणा क" तारीख/Date Of : 08/04/2025 Pronouncement

For Appellant: Smt. A. ArunaFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 1

effect involved therein. It is ordered accordingly and the appeals of the Revenue are dismissed with a liberty to the Department to file a Miscellaneous Application before the Tribunal for recalling the order, if the requisite material is brought in to show that the appeal is protected by the exceptions

DCIT, Central Circle-2, Visakhapatnam vs. Vamsee Krishna Kuppannagari, Parvathi Puram

In the result, all the six appeals of the Revenue are dismissed

ITA 58/VIZ/2025[2012-13]Status: DisposedITAT Visakhapatnam08 Apr 2025AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 57, 58, 59, 60, 61 & 62/Viz/2025 (िनधा"रण वष" / Assessment Year : 2013-14, 2012-13, 2014-15, 2015-16, 2016-17 & 2018-19) Deputy Commissioner Of Income Vs. Vamsee Krishna Kuppannagari, Tax, Parvathipuram. Central Circle-2, Pan: Aivpk2261L Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) C.O. Nos.9, 10, 11, 12, 13 & 14/Viz/2025 (In आयकर अपील सं./ I.T.A. Nos. 57, 58, 59, 60, 61 & 62/Viz/2025) (िनधा"रण वष" / Assessment Year : 2013-14, 2012-13, 2014-15, 2015-16, 2016-17 & 2018-19) Vamsee Krishna Kuppannagari, Vs. Deputy Commissioner Of Parvathipuram. Income Tax, Pan: Aivpk2261L Central Circle-2, Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Smt. A. Aruna ""याथ" क" ओर से / Revenue By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 07/04/2025 घोषणा क" तारीख/Date Of : 08/04/2025 Pronouncement

For Appellant: Smt. A. ArunaFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 1

effect involved therein. It is ordered accordingly and the appeals of the Revenue are dismissed with a liberty to the Department to file a Miscellaneous Application before the Tribunal for recalling the order, if the requisite material is brought in to show that the appeal is protected by the exceptions

DCIT, Central Circle-2, Visakhapatnam vs. Vamsee Krishna Kuppannagari, Parvathipuram

In the result, all the six appeals of the Revenue are dismissed

ITA 57/VIZ/2025[2013-14]Status: DisposedITAT Visakhapatnam08 Apr 2025AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 57, 58, 59, 60, 61 & 62/Viz/2025 (िनधा"रण वष" / Assessment Year : 2013-14, 2012-13, 2014-15, 2015-16, 2016-17 & 2018-19) Deputy Commissioner Of Income Vs. Vamsee Krishna Kuppannagari, Tax, Parvathipuram. Central Circle-2, Pan: Aivpk2261L Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) C.O. Nos.9, 10, 11, 12, 13 & 14/Viz/2025 (In आयकर अपील सं./ I.T.A. Nos. 57, 58, 59, 60, 61 & 62/Viz/2025) (िनधा"रण वष" / Assessment Year : 2013-14, 2012-13, 2014-15, 2015-16, 2016-17 & 2018-19) Vamsee Krishna Kuppannagari, Vs. Deputy Commissioner Of Parvathipuram. Income Tax, Pan: Aivpk2261L Central Circle-2, Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Smt. A. Aruna ""याथ" क" ओर से / Revenue By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 07/04/2025 घोषणा क" तारीख/Date Of : 08/04/2025 Pronouncement

For Appellant: Smt. A. ArunaFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 1

effect involved therein. It is ordered accordingly and the appeals of the Revenue are dismissed with a liberty to the Department to file a Miscellaneous Application before the Tribunal for recalling the order, if the requisite material is brought in to show that the appeal is protected by the exceptions

Mr. Pawan Wasant Borle, Mumbai vs. ITO(It) Ward 1(3)(1), Mumbai

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

ITA 5634/MUM/2024[2015-16]Status: DisposedITAT Mumbai08 Apr 2025AY 2015-16

Bench: Shri Pawan Singh & Miss Padmavathy S(Hybrid Hearing) Pawan Borle, Income Tax Officer, International Fl 02, Spenta Apts. H. No.69, बनाम Tax Ward-1(3)(1) Mumbai. 6Th Main, Ist Cross, Vs Bangalore -560038,Karnataka [Pan : Aepb 4608 M] अपीलाथ"/Appellant ""थ" /Respondent

Section 254(1)

assessee under DTVSV-2024 do 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 this appeal or any further direction and in such event, the appeal shall get restored. The Assessing Officer is directed

Sanjeev Kumar Tyagi, New Delhi vs. Assistant Commissioner of Income Tax, Circle-65(1), New Delhi

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

ITA 1263/DEL/2024[2013-14]Status: DisposedITAT Delhi08 Apr 2025AY 2013-14

Bench: Shri Pradip Kumar Kedia & Shri Vimal Kumarassessment Year: 2015-16 Sangeeta Bansal, Vs. Pr. Commissioner Of Income 425, Jagriti Enclave, Tax, Central-3, Delhi-1100 92 New Delhi Pan No. Aaipb2360E (Appellant) (Respondent)

For Appellant: Ms. Shilpi Gupta, CA & Shri SheryFor Respondent: Shri Jitender Singh, SR. DR
Section 263Section 4

Revenue for any reason whatsoever, the assessee can make a prayer before the Bench for recalling of the order by filing a miscellaneous application for restoration of appeal. The Registry will place such petition before the Bench concerned. 5. In view of the aforesaid observations, we dismiss appeal with liberty

ACIT, Circle, Panchkula vs. M/S Haryana State Industrial & Infrastructure Dev. Corp. Ltd., Panchkula

In the result, appeal of the Revenue is dismissed

ITA 1424/CHANDI/2019[2014-15]Status: DisposedITAT Chandigarh07 Apr 2025AY 2014-15

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri A.K. Jindal and Ms. Rattan Kaur, C.A’sFor Respondent: Shri Rohit Sharma, CIT DR
Section 14ASection 28

nature. 37. In the result, the appeal of the assessee is, therefore, allowed in above terms. Thereafter, the income tax department filed a miscellaneous application before the Honourable bench requesting the Honourable Bench torecaall the order and pass an appropriate order. The Honorable ITAT in Para 10 of the ITAT ... Order dated 09.08.2024 [Miscellaneous Application No. 2/Chd/2022](Copy enclosed) has held as under: 10. On careful perusal of the order so passed by the Hon’ble Punjab and Haryana High Court, it is noted that the assessee corporation in its writ petition has sought quashing the special audit report dated

Mohan Krishna Gajulapalle, Hyderabad vs. ACIT., Circle-12(1), Hyderabad

In the result, the appeal filed by the assessee is dismissed

ITA 71/HYD/2025[2018-2019]Status: DisposedITAT Hyderabad07 Apr 2025AY 2018-2019

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: NoneFor Respondent: Shri Srinath Sadanala, SR-DR

assessee is not accepted under DTVSV,2024 by Revenue for whatsoever may be the reason, then the assessee shall be at liberty to file Miscellaneous Application before the Tribunal ITA No.71/Hyd/2025 | 3 within the prescribed time under the Act to reinstate the case. It is ordered accordingly

Barminco Indian Underground Mining Services LLP, Delhi vs. DCIT, Circle-28(1), Delhi

In the result, appeal of the Revenue is dismissed

ITA 2253/DEL/2022[2020-21]Status: DisposedITAT Delhi04 Apr 2025AY 2020-21

Bench: Shri Vikas Awasthy & Shri Avdhesh Kumar Mishraआअसं.2253/िद"ी/2010(िन.व. 2006-07) Deputy Commissioner Of Income Tax, Circle-31(1), R. No. 1405, 14Th Floor, E-2 Block, Pratyakshkar Bhawan, Civic Centre, Jln Marg, ...... अपीलाथ"/Appellant New Delhi बनाम Vs. Niranjan Koirala, 27, Akbar Road, New Delhi ..... "ितवादी/Respondent Pan: Aaupk-0483-B Assessee By : Shri Tarandeep Singh, Advocate Department By : Shri Manoj Kumar, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 23.05.2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 19.08.2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-Xxx, New Delhi (Hereinafter Referred To As 'The Cit(A)') Dated 18.02.2010, For Assessment Year 2006-07. 2. This Appeal Was Decided By The Tribunal Vide Order Dated 20.07.2018. Thereafter, The Revenue Filed Miscellaneous Application Seeking Rectification In The Order Of Tribunal On The Ground That The Additional Grounds Of Appeal Raised By The Revenue Vide Application Dated 13.08.2014 Remained To Be Decided. The Tribunal In Ma No. 732/Del/2018 Vide Order Dated 10.07.2023 Recalled The Order

For Appellant: Shri Tarandeep Singh, AdvocateFor Respondent: Shri Manoj Kumar, Sr. DR
Section 54F

dated 18.02.2010, for assessment year 2006-07. 2. This appeal was decided by the Tribunal vide order dated 20.07.2018. Thereafter, the Revenue filed Miscellaneous Application seeking rectification in the order of Tribunal on the ground that the additional grounds of appeal raised by the Revenue vide application dated 13.08.2014 remained

Block Education Officer, Durg vs. Income Tax Officer (TDS), Bhilai, Durg

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 368/RPR/2023[2016-17]Status: DisposedITAT Raipur03 Apr 2025AY 2016-17

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.364 To 368/Rpr/2023 "नधा"रण वष" / Assessment Years : 2012-13 To 2016-17 Block Education Officer G.E. Road, Durg-491 001 (C.G.) Pan: Jbpbo1308G

For Appellant: Shri Yogesh Sethia, CAFor Respondent: Dr. Priyanka Patel, Sr. DR

assessee for A.Y.2012-13 to 2016-17 on the ground of delay without adjudicating on merits of the case; (iii) Thereafter, the assessee filed miscellaneous applications before the Tribunal in MA Nos.18 to 22/RPR/2024 and the Tribunal recalled the matters vide its order dated 10.03.2025 after condoning the delay relying