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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

Kreeng Construction Pvt. Ltd., Purulia vs. ITO, Ward-3(3), Purulia

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 883/KOL/2024[2012-13]Status: DisposedITAT Kolkata30 Jan 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 Hence, we are dismissing the appeal as withdrawn with the liberty to the assessee to get the appeal revived by filing necessary miscellaneous application if the assessee is not successful in the VSVS-24, for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

Smt. Sanjana Agarwal, Kolkata vs. ITO, Ward-3(2), Purulia

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 686/KOL/2024[2013-14]Status: DisposedITAT Kolkata30 Jan 2025AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 686/Kol/2024 Assessment Year: 2013-2014 Smt. Sanjana Agarwal,……………….…………Appellant C/O. M/S. Salarpuria Jajodia & Co., 7, C.R. Avenue, 3Rd Floor, Kolkata-700072 [Pan:Afxpa4780R] -Vs.- Income Tax Officer,………………….…………...Respondent Ward-3(2), Purulia, Income Tax Office Building, Rachi Road, Souugh Lake Road, Purulia-723101, W.B. Appearances By: Shri Sujay Sen, A.R., Appeared On Behalf Of The Assessee Shri L.N. Dash, Addl. Cit (D.R.), Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: January 23, 2025 Date Of Pronouncing The Order: January 30, 2025 O R D E R

case, I dismiss the appeal of the assessee 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. 5. In the result, the appeal of the assessee

Sashi Jain, Kolkata vs. ITO, Ward-29(1), Kolkata

In the result, the appeal of the assessee is dismissed as withdrawn

ITA 369/KOL/2024[2013-14]Status: DisposedITAT Kolkata30 Jan 2025AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 369/Kol/2024 Assessment Year: 2013-2014 Sashi Jain,………………………..…….…………Appellant 52D, Puja Apartment, S.R. Das Road, Southern Avenue, Kolkata-700026 [Pan:Aejpj6012Q] -Vs.- Acit/Dcit (Nfac),……………….……………...Respondent Income Tax Officer, Ward-29(1), Kolkata, Aayakar Bhawan, Dakshin, 2, Gariahat Road, Kolkata-700068 Appearances By: N O N E, Appeared On Behalf Of The Assessee Shri L.N. Dash Addl. Cit, D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: January 23, 2025 Date Of Pronouncing The Order: January 30, 2025 O R D E R

case, I dismiss the appeal of the assessee 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. 5. In the result, the appeal of the assessee

M/S. Kothari Metals Ltd, Kolkata vs. Dy. CIT, Circle- 7(1), Kolkata

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

ITA 2323/KOL/2024[2014-15]Status: DisposedITAT Kolkata30 Jan 2025AY 2014-15

Bench: Shri Pradip Kumar Choubey&Shri Rakesh Mishra]

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

Manjira Banerjee, Kolkata vs. Commissioner of Income Tax (Appeals) - 27, Kolkata

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

ITA 2313/KOL/2024[2017-18]Status: DisposedITAT Kolkata30 Jan 2025AY 2017-18

Bench: Shri Pradip Kumar Choubey&Shri Rakesh Mishra]

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

Chittaranjan Locomotive Works Cooperative Credit Society Limited, Chittaranjan vs. Assistant Commissioner of Income Tax, Circle -1, Asansol

In the result, both the appeals filed by the assessee are dismissed as withdrawn

ITA 1529/KOL/2024[2018-2019]Status: DisposedITAT Kolkata30 Jan 2025AY 2018-2019

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

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

Chittaranjan Locomotive Works Cooperative Credit Society Limited, Chittaranjan vs. Income Tax Officer, Asansol

In the result, both the appeals filed by the assessee are dismissed as withdrawn

ITA 1528/KOL/2024[2018-2019]Status: DisposedITAT Kolkata30 Jan 2025AY 2018-2019

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

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

Astbhuja Dealtrade Pvt. Ltd., Kolkata vs. I.T.O., Ward - 1(4), Kolkata

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

ITA 1461/KOL/2024[2014-2015]Status: DisposedITAT Kolkata30 Jan 2025AY 2014-2015

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 1461/Kol/2024 Assessment Year: 2014-2015 Astbhuja Dealtrade Pvt. Limited,…….…………Appellant C/O. Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suie-213, 2Nd Floor, Kolkata-700069 [Pan:Aakca2106J] -Vs.- Income Tax Officer,………………….…………...Respondent Ward-1(4), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri Miraj D. Shah, A.R., Appeared On Behalf Of The Assessee Shri L.N. Dash Addl. Cit, D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: January 22, 2025 Date Of Pronouncing The Order: January 30, 2025 O R D E R

case, I dismiss the appeal of the assessee 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. 5. In the result, the appeal of the assessee

Income Tax Officer, Ward 25 1, Kolkata vs. Tanmoy Ghosh, Kolkata

In the result, the appeal of the Revenue is dismissed

ITA 1365/KOL/2024[2020-2021]Status: DisposedITAT Kolkata30 Jan 2025AY 2020-2021

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 1365/Kol/2024 Assessment Year: 2020-2021 Income Tax Officer,……………………..…………Appellant Ward-25(1), Kolkata, 2, Gariahat Road, Kolkata-700068 -Vs.- Tanmoy Ghosh,……….…………………………….Respondent 63, Rabindra Nagar, Laskarpur, P.S. Sonarpur, Kolkata-700153 [Pan: Axgpg3528E] Appearances By: Shri Somnath Das Biswas, Sr. D.R., Appeared On Behalf Of The Revenue N O N E, Appeared On Behalf Of The Assessee Date Of Concluding The Hearing: January 21, 2025 Date Of Pronouncing The Order: January 30, 2025 O R D E R

effect is more or this case falls in any of the exceptions provided in this Instruction. Then Revenue will be at liberty to file Miscellaneous Application for revival of this appeal. Such application should be filed within the time limit provided in the Act. 4. In the result, the appeal

Umang Commo Trade Pvt. Ltd., Kolkata vs. I.T.O., Ward-1(3), Kolkata

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

ITA 17/KOL/2023[2014-2015]Status: DisposedITAT Kolkata30 Jan 2025AY 2014-2015

Bench: Shri Pradip Kumar Choubey&Shri Rakesh Mishra]

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

Income Tax Officer, Ward-1, Digboi vs. Arunachal Tea Company, Margherita

In the result, the appeal of the Revenue is dismissed while the CO of the assessee is allowed

ITA 133/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 Jan 2025AY 2021-22

Bench: Sri Manomohan Das & Sri Rakesh Mishra

Section 143(1)Section 250Section 44ASection 6Section 7Section 80Section 801E

this case falls under any of the other exceptions provided in the instruction/circular, then the Revenue will be at liberty to file a Miscellaneous Application for recall of this order and revival of the I.T.A. No.: 133/GTY/2024 C.O. No.: 2/GTY/2024 Assessment Year: 2021-22 Arunachal Tea Company. appeal. Such

Vishal Choudhury and Sons, Tinsukia vs. Income Tax Officer, Ward-1, Tinsukia

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

ITA 132/GTY/2023[2015-16]Status: DisposedITAT Guwahati29 Jan 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm Income Tax Officer, Ward-1 Vishal Choudhury & Sons Aaykar Bhavan, Bordoloi C/O. Dayal Enterprises, S.R. Lohia Road, Tinsukia, Nagar, Tinsukia-786125, Vs. Assam-786125 Assam (Appellant) (Respondent) Pan No. Aaehvo643N Assessee By : Shri Nikhil Mody, Ar Revenue By : Shri Sanjay Jha, Dr Date Of Hearing: 27.01.2025 Date Of Pronouncement : 29.01.2025

For Appellant: Shri Nikhil Mody, ARFor Respondent: Shri Sanjay Jha, DR

appeal as withdrawn with a liberty to the assessee to get the appeal revived by filing necessary Vishal Choudhury and Sons; A.Y. 2015-16 miscellaneous application if the assessee is not successful in the VSVS-24, for any reason, whatsoever. 04. In the result, the appeal of the assessee

Sohanlal G Chopra (HUF), Surat vs. Dy. Commissioner of Income Tax, Circle 1(1)(2), Surat

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

ITA 900/SRT/2023[2014-15]Status: DisposedITAT Surat29 Jan 2025AY 2014-15

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 900/Srt/2023 (Ay 2014-15) (Physical Hearing) Sohanlal G. Chopra (Huf), Dcit, C-705, Surya Complex, Circle 1(1)(2), बनाम City Light Road, Surat-395007, Surat. Vs [Pan : Aaqhs 8292 E] 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

Dy. Commissioner of Income Tax, Circle-1(1), Hyderabad vs. Alif Resources and Infrastructure Private Limited, Hyderabad

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

ITA 73/HYD/2019[2013-14]Status: DisposedITAT Hyderabad28 Jan 2025AY 2013-14
For Appellant: Shri Ravi Kiran, CIT-DR

assessee is not settled under the DTVSV,2024 for whatsoever may be the reason, then the revenue shall be at liberty to file Miscellaneous Application before the Tribunal within the prescribed time under the Act to reinstate the case. It is ordered accordingly. 5. In the result, the appeal filed

Mathurbhai N. Patel, Bhagyoday Ind Estate vs. Income Tax Officer, Aaykar Bhavan

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

ITA 154/SRT/2024[2014-15]Status: DisposedITAT Surat27 Jan 2025AY 2014-15

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 154/Srt/2024 (Ay 2014-15) (Hybrid Hearing) Mathurbhai N. Patel, 333, Bhagyoday Ind. Estate, Puna Kumbhariya Road, Surat, Gujarat-395010. [Pan : Adipp 4560 B] अपीलार्थी/Appellant Vs Income Tax Officer, Ward-2(3)(3), Surat. प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee By Shri Rasesh Shah, Ca राजस्व की ओर से /Revenue By Shri Mukesh Jain- Sr. Dr सुनवाई की तारीख/Date Of Hearing 27.01.2025 उद्घोषणा की तारीख/Date Of Pronouncement 27.01.2025 Order Under Section 254(1) Of Income Tax Act Per: Pawan Singh: 1. This Appeal By The Assessee Is Directed Against The Order Of National Faceless Appeal Centre, Delhi (Nfac)/Learned Commissioner Of Income Tax (Appeals) (In Short, The Id. Cit(A)) Dated 15/12/2023 For The Assessment Year-2014-15. 2. At The Outset Of Hearing, The Learned Authorised Representative (Ld. Ar) Of The Assessee Submits That The Assessee Has Applied For Seeking The Benefits Of Direct Vivad Se Vishwas-2024 (Dtvsv-2024) & Has Received Form No. 1 Vide Acknowledgement No. 796542990311224 Dated 31/12/2024 & His Application Has Been Accepted. The Assessee Has Also Paid Tax As Per The Order Of Designated Authority. The Learned Counsel For The Assessee Further Submits That He May Be Allowed To Withdraw This Appeal. 3. On The Other Hand, The Learned Senior Departmental Representative (Ld. Sr. Dr) For The Revenue Submits That He Has No Objection, If The Appeal Of The Assessee Is Dismissed As “Withdrawn” As Suggested By This Bench.

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

Pravinbhai D Patel, Vapi vs. Income Tax Officer, Ward 7 Vapi, Vapi

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

ITA 134/SRT/2024[2008-09]Status: DisposedITAT Surat27 Jan 2025AY 2008-09

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No. 134/Srt/2024 (Ay 2008-09) (Hybrid Hearing) Pravinbhai D Patel, Income Tax Officer, 302, Krishna Park, Daman Road, Ward-7, बनाम Dolat Nagar, Chala, Vapi, Vapi. Vs Gujarat-396195. [Pan : Acfpp 3322F] 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

Deputy Commissioner of Income Tax, Circle-1(1), New Delhi, Delhi vs. Allied Strips Ltd, Delhi

In the result, the miscellaneous application is allowed

ITA 18/DEL/2024[2013-14]Status: DisposedITAT Delhi27 Jan 2025AY 2013-14

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

Pristine Jewellery, Mumbai vs. Income Tax Officer, Ward1(2)(4), Surat

In the result, appeal of the assessee is dismissed

ITA 277/SRT/2023[2012-13]Status: DisposedITAT Surat23 Jan 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.277/Srt/2023 Assessment Year: (2012-13) (Physical Hearing) Pristine Jewellery Vs. The Ito, Plot No.20, Midc B/H Khanna Ward-1(2)(4), House, Road No.6, Andheri East, Surat Mumbai-400 096 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aaifp6894R (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Unmesh Dalal, Ca Respondent By Shri Mukesh Jain, Sr.Dr Date Of Hearing 05/12/2024 Date Of Pronouncement 23/01/2025

Section 148Section 271BSection 273BSection 44A

Income-tax Act, 1961 (in short, ‘Act’) passed by AO was allowed by holding that the order passed was time barred. The Department filed Miscellaneous Application (MA) against the above order of ITAT which allowed and the order was recalled and appeal was fixed for hearing on 11.11.2024. The case

Shaktipada Bhattacharjee Technical Institute, Burdwan vs. I.T.O., Ward - 2(1), Exemption, Durgapur

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

ITA 2304/KOL/2024[2013-2014]Status: DisposedITAT Kolkata23 Jan 2025AY 2013-2014

Bench: Shri Pradip Kumar Choubey& Shri Rakesh Mishra]

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

M/S Varsha Construction, Raipur vs. Assistant Commissioner of Income Tax, Circle 1(1), Raipur

In the result, appeal filed by the assessee in ITA No

ITA 5/RPR/2023[2019-20]Status: DisposedITAT Raipur22 Jan 2025AY 2019-20

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 5/Rpr/2023 (िनधा"रण वष" Assessment Year: 2019-20) M/S Varsha Construction, V The Assistant Commissioner Of Income Second Floor-25, 26, Millenium Plaza, S Tax, Circle-1(1), Central Revenue Raipur-492 001, Chhattisgarh Building, Civil Lines, Raipur, C.G.. Pan: Aaefv 8399 M (अपीलाथ"/Appellant) . (""थ" / Respondent) . िनधा"रती की ओर से /Assessee By : Mr. Sakshi Gopal Aggarwal, Ca राज" की ओर से /Revenue By : Smt. Tarannum Verma, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 21.01.2025 : 22.01.2025 घोषणा की तारीख/Date Of Pronouncement

For Appellant: Mr. Sakshi Gopal Aggarwal, CAFor Respondent: Smt. Tarannum Verma, Sr. DR
Section 139Section 143(1)Section 249(3)Section 36(1)Section 36(1)(va)Section 44A

delayed deposit of the employees share of contribution of ESIC. 6. Subsequently, the respondent i.e. department had filed an Miscellaneous Application (MA) u/s 254(2) of the Income Tax Act, 1961 on 19.01.2024, raising the contention that “Weather or not the A.O. /CPC, Bangaluru in the backdrop of judgment