← All Phrases

“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

Shri Rakesh Subhash Agrawal, Dhule vs. Assistant Commissioner of Income Tax, Central Circle-2, Nashik

ITA 675/PUN/2023[2012-13]Status: DisposedITAT Pune27 Dec 2024AY 2012-13

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamore

For Appellant: Mr Ravish Maniyar [‘Ld. AR’]For Respondent: Mr BS Rajpurohit [‘Ld. DR’]
Section 253(1)

ACIT MA No 343 to 345 & 347 to 353/PUN/2023 Arising out of & ITA No. 0670 to 0679/PUN/2023 PER BENCH; This bunch of ten Miscellaneous Applications [now onwards ‘MA’] of different assessee are filed u/r 24 of Income Tax Appellate Rules, 1963 [now onwards ‘ITAT-Rules’] r.w.s ... post the main appeals ITA No 0670 to 0679/PUN/2023 for hearing on legal issue on even date. Ordered accordingly. 9. In result, these Miscellaneous Applications are ALLOWED. ITAT-Pune Page 7 of 21 Rakesh Subhash Agrawal & Anr. Vs ACIT MA No 343 to 345 & 347 to 353/PUN/2023 Arising

Shri Pawan Subhash Agrawal, Dhule vs. Assistant Commissioner of Income Tax, Central Circle-2, Nashik

ITA 674/PUN/2023[2013-14]Status: DisposedITAT Pune27 Dec 2024AY 2013-14

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamore

For Appellant: Mr Ravish Maniyar [‘Ld. AR’]For Respondent: Mr BS Rajpurohit [‘Ld. DR’]
Section 253(1)

ACIT MA No 343 to 345 & 347 to 353/PUN/2023 Arising out of & ITA No. 0670 to 0679/PUN/2023 PER BENCH; This bunch of ten Miscellaneous Applications [now onwards ‘MA’] of different assessee are filed u/r 24 of Income Tax Appellate Rules, 1963 [now onwards ‘ITAT-Rules’] r.w.s ... post the main appeals ITA No 0670 to 0679/PUN/2023 for hearing on legal issue on even date. Ordered accordingly. 9. In result, these Miscellaneous Applications are ALLOWED. ITAT-Pune Page 7 of 21 Rakesh Subhash Agrawal & Anr. Vs ACIT MA No 343 to 345 & 347 to 353/PUN/2023 Arising

Shri Pawan Subhash Agrawal, Dhule vs. Assistant Commissioner of Income Tax, Central Circle-2, Nashik

ITA 673/PUN/2023[2012-13]Status: DisposedITAT Pune27 Dec 2024AY 2012-13

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamore

For Appellant: Mr Ravish Maniyar [‘Ld. AR’]For Respondent: Mr BS Rajpurohit [‘Ld. DR’]
Section 253(1)

ACIT MA No 343 to 345 & 347 to 353/PUN/2023 Arising out of & ITA No. 0670 to 0679/PUN/2023 PER BENCH; This bunch of ten Miscellaneous Applications [now onwards ‘MA’] of different assessee are filed u/r 24 of Income Tax Appellate Rules, 1963 [now onwards ‘ITAT-Rules’] r.w.s ... post the main appeals ITA No 0670 to 0679/PUN/2023 for hearing on legal issue on even date. Ordered accordingly. 9. In result, these Miscellaneous Applications are ALLOWED. ITAT-Pune Page 7 of 21 Rakesh Subhash Agrawal & Anr. Vs ACIT MA No 343 to 345 & 347 to 353/PUN/2023 Arising

Shri Pawan Subhash Agrawal, Dhule vs. Assistant Commissioner of Income Tax, Central Circle-2, Nashik

ITA 672/PUN/2023[2010-11]Status: DisposedITAT Pune27 Dec 2024AY 2010-11

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamore

For Appellant: Mr Ravish Maniyar [‘Ld. AR’]For Respondent: Mr BS Rajpurohit [‘Ld. DR’]
Section 253(1)

ACIT MA No 343 to 345 & 347 to 353/PUN/2023 Arising out of & ITA No. 0670 to 0679/PUN/2023 PER BENCH; This bunch of ten Miscellaneous Applications [now onwards ‘MA’] of different assessee are filed u/r 24 of Income Tax Appellate Rules, 1963 [now onwards ‘ITAT-Rules’] r.w.s ... post the main appeals ITA No 0670 to 0679/PUN/2023 for hearing on legal issue on even date. Ordered accordingly. 9. In result, these Miscellaneous Applications are ALLOWED. ITAT-Pune Page 7 of 21 Rakesh Subhash Agrawal & Anr. Vs ACIT MA No 343 to 345 & 347 to 353/PUN/2023 Arising

Shri Pawan Subhash Agrawal, Dhule vs. Assistant Commissioner of Income Tax, Central Circle-2, Nashik

ITA 671/PUN/2023[2014-15]Status: DisposedITAT Pune27 Dec 2024AY 2014-15

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamore

For Appellant: Mr Ravish Maniyar [‘Ld. AR’]For Respondent: Mr BS Rajpurohit [‘Ld. DR’]
Section 253(1)

ACIT MA No 343 to 345 & 347 to 353/PUN/2023 Arising out of & ITA No. 0670 to 0679/PUN/2023 PER BENCH; This bunch of ten Miscellaneous Applications [now onwards ‘MA’] of different assessee are filed u/r 24 of Income Tax Appellate Rules, 1963 [now onwards ‘ITAT-Rules’] r.w.s ... post the main appeals ITA No 0670 to 0679/PUN/2023 for hearing on legal issue on even date. Ordered accordingly. 9. In result, these Miscellaneous Applications are ALLOWED. ITAT-Pune Page 7 of 21 Rakesh Subhash Agrawal & Anr. Vs ACIT MA No 343 to 345 & 347 to 353/PUN/2023 Arising

Shri Pawan Subhash Agrawal, Dhule vs. Assistant Commissioner of Income Tax, Central Circle-2, Nashik

ITA 670/PUN/2023[2014-15]Status: DisposedITAT Pune27 Dec 2024AY 2014-15

Bench: Hon’Ble Shri G. D. Padmahshali & Hon’Ble Shri Vinay Bhamore

For Appellant: Mr Ravish Maniyar [‘Ld. AR’]For Respondent: Mr BS Rajpurohit [‘Ld. DR’]
Section 253(1)

ACIT MA No 343 to 345 & 347 to 353/PUN/2023 Arising out of & ITA No. 0670 to 0679/PUN/2023 PER BENCH; This bunch of ten Miscellaneous Applications [now onwards ‘MA’] of different assessee are filed u/r 24 of Income Tax Appellate Rules, 1963 [now onwards ‘ITAT-Rules’] r.w.s ... post the main appeals ITA No 0670 to 0679/PUN/2023 for hearing on legal issue on even date. Ordered accordingly. 9. In result, these Miscellaneous Applications are ALLOWED. ITAT-Pune Page 7 of 21 Rakesh Subhash Agrawal & Anr. Vs ACIT MA No 343 to 345 & 347 to 353/PUN/2023 Arising

Preeti Kotha, Hyderabad vs. Assistant Commissioner of Income Tax, Int. Taxn. - 1, Hyderabad

In the result, the appeal filed by both the assessees are dismissed as withdrawn

ITA 199/HYD/2024[2017-18]Status: DisposedITAT Hyderabad23 Dec 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri K.C.Devdas, C.AFor Respondent: : Ms M. Narmada, CIT-DR
Section 147

accepted under the DTVSV,2024 by Revenue for whatsoever may be the reason, then the assessees 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

Nipun Kotha, Hyderabad vs. Assistant Commissioner of Income Tax, Int. Taxn. - 1, Hyderabad

In the result, the appeal filed by both the assessees are dismissed as withdrawn

ITA 198/HYD/2024[2017-18]Status: DisposedITAT Hyderabad23 Dec 2024AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri K.C.Devdas, C.AFor Respondent: : Ms M. Narmada, CIT-DR
Section 147

accepted under the DTVSV,2024 by Revenue for whatsoever may be the reason, then the assessees 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

Ashok Lakharam Vanjani, Nagpur vs. Income Tax Officer, Ward-4(3), Nagpur

In the result, appeal filed by the assessee is dismissed

ITA 167/NAG/2023[2015-16]Status: DisposedITAT Nagpur20 Dec 2024AY 2015-16

Bench: Shri V. Durga Rao

For Appellant: Shri Abhay AgrawalFor Respondent: Shri Abhay Y. Marathe
Section 56(2)(vii)

declaration filed under DTVsV Scheme, in that event the assessee will be at liberty get this appeal restored in its original position by filing Miscellaneous Application and recall this order for hearing on merit. 5. In the result, appeal filed by the assessee is dismissed. Order pronounced in the open

Premier Alloys and Chemicals Private Limited, Hyderabad vs. DCIT., Circle-5(1), Hyderabad

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

ITA 877/HYD/2024[2018-19]Status: DisposedITAT Hyderabad20 Dec 2024AY 2018-19

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

For Appellant: Shri S. Phanindra, AdvocateFor Respondent: : Ms. M. Narmada, CIT-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. ITA No.877/Hyd/2024 3 5. In the result

Shell Global Solutions International B.V, Mumbai vs. The ACIT, Intl. Taxn.-2, Ahmedabad

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

ITA 1783/AHD/2019[2015-16]Status: DisposedITAT Ahmedabad18 Dec 2024AY 2015-16

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarwith Co No.20/Ahd/2022 Assessment Year : 2014-15 & 1783/Ahd/2019 Assessment Year : 2015-16 Shell Global Solutions International B.V.,, Acit, International C/O. Bsr Associates & Llp Vs Taxation-1 903, Commerce House V Ahmedabad. Nr.Vodafone House Prahaladnagar Corporation Road, Ahmedabad. Pan : Aaics 3589 H (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocate & Shri Parin Shah, Ar : Dr. Darsi Suman Ratnam, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 05/09/2024 & 06/12/2024 घोषणा क" तारीख /Date Of Pronouncement: 18/12/2024

Section 143(3)Section 144C

laid down in this regard by the ITAT in the case of Filtrex (supra). 27. We have also noted that in the Miscellaneous application filed by the assessee against the said order of the ITAT in A.Y 2011-12 to A.Y 2013-14, the mistake pointed out was the reliance

Shell Global Solutions International B.V, Mumbai vs. The ACIT, Intl. Taxn.-1, Ahmedabad

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

ITA 2390/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad18 Dec 2024AY 2014-15

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarwith Co No.20/Ahd/2022 Assessment Year : 2014-15 & 1783/Ahd/2019 Assessment Year : 2015-16 Shell Global Solutions International B.V.,, Acit, International C/O. Bsr Associates & Llp Vs Taxation-1 903, Commerce House V Ahmedabad. Nr.Vodafone House Prahaladnagar Corporation Road, Ahmedabad. Pan : Aaics 3589 H (Applicant) (Responent) : Assessee By Shri S.N. Soparkar, Sr.Advocate & Shri Parin Shah, Ar : Dr. Darsi Suman Ratnam, Cit-Dr Revenue By सुनवाई क" तारीख/Date Of Hearing : 05/09/2024 & 06/12/2024 घोषणा क" तारीख /Date Of Pronouncement: 18/12/2024

Section 143(3)Section 144C

laid down in this regard by the ITAT in the case of Filtrex (supra). 27. We have also noted that in the Miscellaneous application filed by the assessee against the said order of the ITAT in A.Y 2011-12 to A.Y 2013-14, the mistake pointed out was the reliance

Indian Chronicle Ltd., Ahmedabad vs. The Income Tax Officer, Ward-4(3), Ahmedabad

In the result, the appeal ofthe assessee is allowed

ITA 1275/AHD/2012[2007-08]Status: DisposedITAT Ahmedabad18 Dec 2024AY 2007-08

Bench: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 1275/Ahd/2012 ("नधा"रण वष" / Assessment Year : 2007-08) Indian Chronicle Ltd. बनाम/ Ito Gujarat Samacharbhavan, Ward4(3), Ahmedabad Vs. Khanpur,Ahmedabad - 380001 "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aaaci0793H (Appellant) .. (Respondent) Shri Tushar Hemani, Sr. Advocate & अपीलाथ" ओर से/Appellant By : Shri Parimalsinh B. Parmar, A.R. Shri Rignesh Das, Sr. Dr ""यथ" क" ओर से/Respondentby: Date Of Hearing 28/11/2024 Date Of Pronouncement 18/12/2024

For Appellant: Shri Parimalsinh B. Parmar, A.RFor Respondent: Date of Hearing
Section 10(38)Section 115JSection 254(2)Section 271(1)(c)

confirmed the penalty in respect of concealment of MAT income. 3. The assessee had filed a miscellaneous application u/s.254(2) of the Act with a request to rectify the mistakes apparent from the record in the order passed by the ITAT in ITA No.1275/Ahd/2012 dated 09.02.2017. The rectification was sought ... normal provisions of the Income-tax Act, 1961. The same may be deleted for the reasons stated in the Synopsis attached herewith.” 4. The miscellaneous application filed by the assesse was allowed vide order M.A. No.224/Ahd/2017 in ITA No.1275/Ahd/2012 17.09.2024. The findings given in the MA order in respect

Venugopal Reddy, Hyderabad vs. Assistant Director of Income Tax, International Taxation -2, Hyderabad

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

ITA 613/HYD/2023[2021-2022]Status: DisposedITAT Hyderabad18 Dec 2024AY 2021-2022

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaassessment Year: 2021-22 Venugopal Reddy, Vs. The Assistant Director Of Income Tax, Jubilee Hills, International Taxation – 2, Hyderabad. Hyderabad. Pan : Bsdpr2467N. (Appellant) (Respondent) Assessee By: Ms. Mrudulatha Devdas Appeared For Shri K.C. Devdas, C.A. Revenue By: Shri B. Bala Krishna – Cit-Dr Date Of Hearing: 18.12.2024 Date Of Pronouncement: 18.12.2024

For Appellant: Ms. Mrudulatha Devdas appeared for Shri K.C. Devdas, C.AFor Respondent: Shri B. Bala Krishna – CIT-DR

Vivad se Vishwas Scheme 2024 by the Revenue for whatsoever may be the reason, then the assessee shall be at liberty to file Miscellaneous Application before the Tribunal within the time limit prescribed under the Act to reinstate assessee's appeal. Ordered accordingly. 4. In the result, the appeal

Shri Bansi Lal, Kota vs. Income Tax Officer, Ward-2-4, Kota

The appeal is hereby dismissed and the impugned order upholding the assessment order is sustained

ITA 889/JPR/2018[2007-08]Status: DisposedITAT Jaipur18 Dec 2024AY 2007-08

Bench: Learned CIT(A), finding no merit in the said appeal on any of the grounds raised therein, the same was dismissed, while upholding the assessment order in toto. 3

For Appellant: NoneFor Respondent: Shri Anup Singh (Addl.CIT)
Section 147Section 148

this appeal was decided ex- parte, vide order dated 11.12.2018. As regards said order, the assessee- appellant filed MA no. 19/JP/2021. On 02.09.2024 said miscellaneous application was allowed and the appeal was restored to its original number. That is how, the appeal came to be listed for hearing. Even after

Futuristic Metal Trading Pvt Ltd, New Delhi vs. ACIT Circle-9(2), New Delhi

In the result, appeals of the assessee are dismissed

ITA 7183/DEL/2019[2012-13]Status: DisposedITAT Delhi18 Dec 2024AY 2012-13

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singhआ.अ.सं/.I.T.A Nos.7182 & 7183/Del/2019 िनधा"रणवष"/Assessment Years: 2010-11 & 2012-13

Section 14

proceedings initiated on the assessee. Thus, the appeals filed by the assessee are hereby dismissed with the liberty to the assessee to file miscellaneous applications once the assessee is declared that it is I.T.A.Nos.7182 & 7183/Del/2019 out of the purview under this Act were of the proceedings under Insolvency

Futuristic Metal Trading Pvt Ltd, New Delhi vs. ACIT Circle-9(2), New Delhi

In the result, appeals of the assessee are dismissed

ITA 7182/DEL/2019[2010-11]Status: DisposedITAT Delhi18 Dec 2024AY 2010-11

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singhआ.अ.सं/.I.T.A Nos.7182 & 7183/Del/2019 िनधा"रणवष"/Assessment Years: 2010-11 & 2012-13

Section 14

proceedings initiated on the assessee. Thus, the appeals filed by the assessee are hereby dismissed with the liberty to the assessee to file miscellaneous applications once the assessee is declared that it is I.T.A.Nos.7182 & 7183/Del/2019 out of the purview under this Act were of the proceedings under Insolvency

DCIT 2(3)(1), Mumbai vs. Tata Industries Ltd, Mumbai

In the result, the miscellaneous applications and appeals are allowed for statistical purposes

ITA 1763/MUM/2015[2011-12]Status: PendingITAT Mumbai17 Dec 2024AY 2011-12

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopal, Juducial Member Ma Nos. 72 & 73/Mum/2019 (Ita No. 7595/Mum/2013) (Ita No. 1855/Mum/2015) Assessment Years: 2010-11 & 2012-13 Tata Industries Ltd., The Acit, Range-2(3) 24, Bombay House, Mumbai - 400020 Homi Modi Street, Fort, Vs. Mumbai – 400001 Pan: Aaact4058L (Appellant) (Respondent)

For Appellant: Smt. Arati Vissanji &For Respondent: Shri Rajkumar R. Makwana, Sr. AR
Section 14A

Makwana, Sr. AR Date of Hearing : 13.12.2024 Date of Pronouncement : 17.12.2024 O R D E R PER AMARJIT SINGH, ACCOUNTANT MEMBER: All the miscellaneous applications filed by the assessee are related to Assessment Years 2010-11 & 2011-12 arising out of the order of ITAT for the Assessment Year ... Assessment Year 2011- 12 vide ITA No.1855/Mum/2015 and ITA No.1763/Mum/2015 dated 28.09.2018. Since, common issue on identical facts are involved in all these miscellaneous applications, therefore, for the sake convenience all these miscellaneous applications are adjudicated together by taking ITA No. 7595/Mum/2013 and ITA No.612/Mum/2014 for the Assessment Year

Tata Industries Ltd, Mumbai vs. Asst CIT RG 2(3), Mumbai

In the result, the miscellaneous applications and appeals are allowed for statistical purposes

ITA 7595/MUM/2013[2010-11]Status: PendingITAT Mumbai17 Dec 2024AY 2010-11

Bench: Shri Amarjit Singh & Ms. Kavitha Rajagopal, Juducial Member Ma Nos. 72 & 73/Mum/2019 (Ita No. 7595/Mum/2013) (Ita No. 1855/Mum/2015) Assessment Years: 2010-11 & 2012-13 Tata Industries Ltd., The Acit, Range-2(3) 24, Bombay House, Mumbai - 400020 Homi Modi Street, Fort, Vs. Mumbai – 400001 Pan: Aaact4058L (Appellant) (Respondent)

For Appellant: Smt. Arati Vissanji &For Respondent: Shri Rajkumar R. Makwana, Sr. AR
Section 14A

Makwana, Sr. AR Date of Hearing : 13.12.2024 Date of Pronouncement : 17.12.2024 O R D E R PER AMARJIT SINGH, ACCOUNTANT MEMBER: All the miscellaneous applications filed by the assessee are related to Assessment Years 2010-11 & 2011-12 arising out of the order of ITAT for the Assessment Year ... Assessment Year 2011- 12 vide ITA No.1855/Mum/2015 and ITA No.1763/Mum/2015 dated 28.09.2018. Since, common issue on identical facts are involved in all these miscellaneous applications, therefore, for the sake convenience all these miscellaneous applications are adjudicated together by taking ITA No. 7595/Mum/2013 and ITA No.612/Mum/2014 for the Assessment Year

Addl.CIT, Special Range-4, New Delhi vs. Infres Methodex Pvt. Ltd., New Delhi

The Appeal of the Revenue is partly allowed for statistical

ITA 6234/DEL/2018[2015-16]Status: DisposedITAT Delhi16 Dec 2024AY 2015-16

Bench: Before Shri Shamim Yahya & Shri Yogesh Kumar U.S.Addl. Cit(A), Infres Methodex Pvt. Ltd. Special Range-4 Block B-1, Plot No. D-7, New Delhi Vs. Mohan Co-Operative Industrial Estate, Mathura Road, New Delhi Pan No:Aabci1964R (Appellant) (Respondent) Appellant By Sh. Somil Agarwal, Adv & Sh. Deepesh Garg, Adv Respondent By Sh. Dayainder Singh Sidhu, Cit(Dr) Date Of Hearing 11/12/2024 Date Of Pronouncement 16/12/2024 Order Per Yogesh Kumar U.S.: The Present Appeal Is Filed By The Revenue Against The Order Of Ld.

Section 143(3)

Assessee's Representative submitted that as against the order of the Tribunal in ITA No. 1126/Del/2018 dated 30/09/2021, the Assessee has preferred a Miscellaneous Application before the Tribunal, therefore, submitted that the present Appeal may be kept in abeyance. Further submitted that the Assessee is having very good case ... fresh consideration. Further, we find no merit in the contention of the Ld. Assessee's Representative that the Assessee has preferred a Miscellaneous Application against the order of the Tribunal in ITA No. 1126/Del/2018 which is pending before the Tribunal for adjudication for Assessment Year 2014-15, therefore, the present