“ miscellaneous application ”

CIT v. Birla Janahit Trust

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

208 ITR 372 · 1994 · High Court

Jagmittar Sain Bhagat v. Director, Health Services

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.

10 SCC 136 · 2013 · Reported

Electronics Corporation of India Ltd. v. Union of India

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

238 CTR 353 · Supreme Court

CIT v. State Bank of Hyderabad

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.

382 ITR 499 · 2016 · Reported

ITA 691/HYD/2024[2022-23]Status: DisposedITAT Hyderabad16 Jan 2025AY 2022-23

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., Circle 3(1), Hyderabad vs. Sandor Medicaids Private Limited, Hyderabad

In the result, both the appeal of Revenue and Cross-Objection of assessee are dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri Narahari Biswal, AdvocateFor Respondent: Ms. M. Narmada, CIT-DR

Section 115BSection 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)

filed Form 10IC within the period provided by the Act, relying on the order passed by the Hon'ble Supreme Court dated 10.01.2022 in Miscellaneous Application No.21 of 2022 in Miscellaneous Application No.665 of 2021 in Suo Motu Writ Petition (C) No.3 of 2020 in reference to Cognizance for Extension ... limit for filing the application has been extended for 90 days as per the order of the Hon'ble Supreme Court dt.10.01.2022 passed in Miscellaneous Application No.21 of 2022 in Miscellaneous Application No.665 of 2021 in Suo Motu Writ Petition (C) No.3 of 2020 in reference to Cognizance for Extension

Chetankumar Champakbhai Maisuria, Na vs. Arivs.Income Tax Officer, Ward-1, Navsari

In the result, all the appeals of the assessee are dismissed as withdrawn

ITA 722/SRT/2024[2012-13]Status: DisposedITAT Surat15 Jan 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita Nos. 641 & 642/Srt/2024 (Ay 2013-14) आयकर अपील सं./Ita Nos. 721 & 722/Srt/2024 (Ay 2012-13) (Hybrid Hearing)

ITA 721/SRT/2024[2012-13]Status: DisposedITAT Surat15 Jan 2025AY 2012-13

assessee under VSV-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 these appeals or any further direction and in such event, the appeals shall get restored. The Assessing Officer is directed

Chetankumar Champakbhai Maisuria, Na vs. Arivs.Income Tax Officer, Ward-1, Navsari

In the result, all the appeals of the assessee are dismissed as withdrawn

ITA 642/SRT/2024[2013-14]Status: DisposedITAT Surat15 Jan 2025AY 2013-14

Chetankumar Champakbhai Maisuria, Na vs. Arivs.Income Tax Officer, Ward-1, Navsari

In the result, all the appeals of the assessee are dismissed as withdrawn

ITA 641/SRT/2024[2013-14]Status: DisposedITAT Surat15 Jan 2025AY 2013-14

Chetankumar Champakbhai Maisuria, Na vs. Arivs.Income Tax Officer, Ward-1, Navsari

In the result, all the appeals of the assessee are dismissed as withdrawn

ITA 639/LKW/2024[2018-19]Status: DisposedITAT Lucknow15 Jan 2025AY 2018-19

Bharat Shetty, Lucknow vs. ITO-2(1), Lucknow-New

In the result, the appeal is partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(3)Section 144BSection 249Section 56Section 56(2)(x)

because of outbreak of COVID-19 pandemic. He drew our attention to the order of Hon'ble Supreme Court dated 23" September, 2021 in Miscellaneous Application No. 665 of 2021 in SMW(C) No. 3 of 2020; in RE: Cognizance for extension of limitation; reproduced here for the ease ... cases which had a devastating and debilitating effect. The Supreme Court Advocates on Record Association (SCAORA) intervened in the Suo Motu proceedings by filing Miscellaneous Application No.665 of 2021 seeking restoration of the order dated 23.03.2020. Acceding to the request made by SCAORA, this Court passed the following order

Mahle Behr India Pvt. Ltd., Pune vs. Deputy Commissioner of Income-Tax, Pune

ITA 795/PUN/2017[2012-13]Status: DisposedITAT Pune15 Jan 2025AY 2012-13

Bench: Shri R. K. Panda & Ms. Astha Chandra

For Respondent: Shri R D Onkar

Section 143(3)Section 35Section 35(1)

relating to assessment year 2012-13. 2. This appeal was earlier decided by the Tribunal vide order dated 18.05.2022. Subsequently, the Tribunal vide Miscellaneous Application_No.230/PUN/2023 order dated 04.02.2023 recalled the order for the limited purpose of adjudicating the non-TP issues as per grounds of appeal No.2

Kumar Sanjay, Hyderabad vs. ITO., Ward-11(1), Hyderabad

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

ITA 1297/HYD/2024[2010-11]Status: DisposedITAT Hyderabad15 Jan 2025AY 2010-11

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Mohd. Afzal, AdvocateFor Respondent: : Shri Aravindakshan, SR-DR

assessee is not accepted under VSVS by Revenue for whatsoever may be the reason, then the assessee 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

Bssbuildcon P.Ltd, New Delhi vs. ITO, Ward-5(2), New Delhi

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

ITA 6409/DEL/2018[2013-14]Status: HeardITAT Delhi13 Jan 2025AY 2013-14

Bench: Shri Vikas Awasthyआअसं.6409/िद"ी/2018 (िन.व. 2013-14) Bss Buildcon Pvt. Ltd., M-133, Greater Kailash, Part-Ii, New Delhi 110048 ...... अपीलाथ"/Appellant Pan: Aaccb-6435-F बनाम Vs. Income Tax Officer, Ward 5(2), R. No. 379, C.R Building, ..... "ितवादी/Respondent I.P Estate, New Delhi अपीलाथ" "ारा/ Appellant By : Shri Devirat Tiwari, Advocate "ितवादी"ारा/Respondent By : Shri Sanjay Kumar, Sr. Dr सुनवाई क" ितिथ/ Date Of Hearing : 13/01/2025 घोषणा क" ितिथ/ Date Of Pronouncement : : 13/01/2025 आदेश/Order Per Vikas Awasthy, Jm: This Appeal By The Assessee Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-13, (Hereinafter Referred To As 'The Cit(A)') Dated 17.08.2018, For Assessment Year 2013-14. 2. The Counsel For The Assessee Stated At Bar That The Assessee Has Opted To Settle The Issue In Appeal Under Vsvs 2024. He Placed On Record Copy Of Form No. 1 Filed Under The Scheme & Submitted That Form No. 2 From The Department Is Awaited. He Prayed For Withdrawing The Appeal.

For Appellant: Shri Devirat Tiwari, AdvocateFor Respondent: Shri Sanjay Kumar, Sr. 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. [Re. M/s. Nannusamy Mohan

Nikhil Commosales Pvt. Ltd., Kolkata vs. I.T.O., Ward - 2(1), Kolkata

In the result, the appeal of the assessee is dismissed

ITA 2292/KOL/2024[2013-2014]Status: DisposedITAT Kolkata10 Jan 2025AY 2013-2014

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2292/Kol/2024 Assessment Year: 2013-2014 Nikhil Commosales Pvt. Limited,.....…………Appellant 187, Chittaranjan Avenue, 5Th Floor, Roxy Tower, Kolkata-700007 [Pan:Aadcn9986E] -Vs.- Income Tax Officer,…..………………………...Respondent Ward-2(1), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: N O N E, Appeared On Behalf Of The Assessee Smt. Madhumita Das, Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: January 09, 2024 Date Of Pronouncing The Order: January 10, 2025 O R D E R

case, I dismiss the appeal of the assessee 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 is dismissed. Order

Amit Kumar Kajaria HUF, Kolkata vs. Income Tax Officer, Ward 32(1), Kolkata

In the result, the appeal of the assessee is dismissed

ITA 2103/KOL/2024[2013-14]Status: DisposedITAT Kolkata10 Jan 2025AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 2103/Kol/2024 Assessment Year: 2013-2014 Amit Kumar Kajaria, Huf,…..…….....…………Appellant S.B. Tower, 4Th Floor, 37, Shakespeare Sarani, Kolkata-700017 [Pan:Aacha6278A] -Vs.- Income Tax Officer,…..………………………...Respondent Ward-32(1), Kolkata, 10B, Middleton Row, Kolkata-700071 Appearances By: N O N E, Appeared On Behalf Of The Assessee Smt. Madhumita Das, Addl. Cit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: January 09, 2024 Date Of Pronouncing The Order: January 10, 2025 O R D E R

Ananda Nagar Development Society., South 24 Parganas vs. CIT(Exemption), Kolkata.

In the result, the Miscellaneous Application filed by the Department is hereby allowed and the appeal of the assessee is dismissed

ITA 942/KOL/2023[00]Status: DisposedITAT Kolkata10 Jan 2025

Bench: Sri Sanjay Garg & Shri Rajesh Kumarm.A. No.: 34/Kol/2024 In I.T.A. No.: 942/Kol/2023 Assessment Year: N.A. Cit (Exemptions), Kolkata .............. Applicant Vs. Ananda Nagar Development Society ………….. Respondent At 475, Gouranga Palli, Vip Nagar, Kasba-Tiljala, Vip Nagar S.O., South 24 Parganas, West Bengal-700100. (Pan: Aabta1419L) &

ITA 939/KOL/2023[00]Status: DisposedITAT Kolkata10 Jan 2025

concluding the hearing : January 10th, 2025 Date of pronouncing the order : January 10th, 2025 ORDER Per Rajesh Kumar, AM: M.A. No.: 34/KOL/2024 The present Miscellaneous Application has been moved by the Revenue pleading that a mistake apparent on record has occurred in the order of the Tribunal dated 09.01.2024 passed ... moved by the assessee against the order of Ld. Commissioner of Income-tax (Exemption) dated 04.07.2023. 1.1. It has been pleaded in the present Miscellaneous Application that the assessee Trust was an existing charitable Trust u/s 12A of the Income Tax Act, 1961 (in short the 'Act') before

Ghosaldanga Adibasi Seva Sangha., Birbhum vs. CIT(Exempt), Kolkata.

In the result, the Miscellaneous Application filed by the Department is hereby allowed and the appeal of the assessee is dismissed

Bench: Sri Sanjay Garg & Shri Rajesh Kumarm.A. No.: 33/Kol/2024 In I.T.A. No.: 939/Kol/2023 Assessment Year: N.A. Cit (Exemptions), Kolkata .............. Applicant Vs. Ghosaldanga Adibasi Seva Sangha ………….. Respondent At Ghosaldanga, P.O. Sattore, Dist. Birbhum, West Bengal-731236. (Pan: Aaaag2891A) &

ITA 911/KOL/2023[00]Status: DisposedITAT Kolkata10 Jan 2025

concluding the hearing : January 10th, 2025 Date of pronouncing the order : January 10th, 2025 ORDER Per Rajesh Kumar, AM: M.A. No.: 33/KOL/2024 The present Miscellaneous Application has been moved by the Revenue pleading that a mistake apparent on record has occurred in the order of the Tribunal dated 09.01.2024 passed ... Commissioner of Income-tax (Exemption) dated 11.07.2023. M.A. No.: 33/KOL/2024 & Ghosaldanga Adibasi Seva Sangha 1.1. It has been pleaded in the present Miscellaneous Application that the assessee Trust was an existing charitable Trust u/s 12A of the Income Tax Act, 1961 (in short the 'Act') before 01.04.2021 and the assessee

Rabindra Bharati Society., Kolkata vs. CIT(Exemptions), Kolkata.

In the result, the Miscellaneous Application filed by the Department is hereby allowed and the appeal of the assessee is dismissed

Bench: Sri Sanjay Garg & Shri Rajesh Kumarm.A. No.: 32/Kol/2024 In I.T.A. No.: 911/Kol/2023 Assessment Year: N.A. Cit (Exemptions), Kolkata .............. Applicant Vs. Rabindra Bharati Society ………….. Respondent At 5, Dwarka Nath Tagore Lane, P.O. Jorasanko, Dist. Kolkata, Pin-700007. (Pan: Aabtr7964H) &

ITA 1018/KOL/2023[NA]Status: DisposedITAT Kolkata10 Jan 2025

concluding the hearing : January 10th, 2025 Date of pronouncing the order : January 10th, 2025 ORDER Per Rajesh Kumar, AM: M.A. No.: 32/KOL/2024 The present Miscellaneous Application has been moved by the Revenue pleading that a mistake apparent on record has occurred in the order of the Tribunal dated 09.01.2024 passed ... moved by the assessee against the order of Ld. Commissioner of Income-tax (Exemption) dated 04.07.2023. 1.1. It has been pleaded in the present Miscellaneous Application that the assessee Trust was an existing charitable Trust u/s 12A of the Income Tax Act, 1961 (in short the 'Act') before

Indira Trust, Hooghly vs. CIT(Exemptions), Kolkata

In the result, the Miscellaneous Application filed by the Department is hereby allowed and the appeal of the assessee is dismissed

Bench: Sri Sanjay Garg & Shri Rajesh Kumarm.A. No.: 35/Kol/2024 In I.T.A. No.: 1018/Kol/2023 Assessment Year: N.A. Cit (Exemptions), Kolkata .............. Applicant Vs. Indira Trust ………….. Respondent At Panisheola, Paniseola B.O Hooghly, West Bengal, India-712405 (Pan: Aaati8834N) &