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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

DCIT, Central Circle-2, Madurai vs. Appu Traders, Palakkad

In the result, the appeals filed by the Revenue in I

ITA 442/CHNY/2019[2015-16]Status: DisposedITAT Chennai25 Oct 2024AY 2015-16

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

For Appellant: D. Anand, Advocate
Section 40A(3)

issues of the order being time barred and non-application of provisions of 40A(3). The assesse recontested the matter by way of an miscellaneous application. The assesse had principally pleaded that the Hon’ble Tribunal had, inter-alia, not considered an order of Hon’ble Madurai Bench

DCIT, Central Circle-2, Madurai vs. Appu Traders, Palakkad

In the result, the appeals filed by the Revenue in I

ITA 441/CHNY/2019[2014-15]Status: DisposedITAT Chennai25 Oct 2024AY 2014-15

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

For Appellant: D. Anand, Advocate
Section 40A(3)

issues of the order being time barred and non-application of provisions of 40A(3). The assesse recontested the matter by way of an miscellaneous application. The assesse had principally pleaded that the Hon’ble Tribunal had, inter-alia, not considered an order of Hon’ble Madurai Bench

DCIT, Central Circle-2, Madurai vs. Appu Traders, Palakkad

In the result, the appeals filed by the Revenue in I

ITA 364/CHNY/2019[2012-13]Status: DisposedITAT Chennai25 Oct 2024AY 2012-13

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

For Appellant: D. Anand, Advocate
Section 40A(3)

issues of the order being time barred and non-application of provisions of 40A(3). The assesse recontested the matter by way of an miscellaneous application. The assesse had principally pleaded that the Hon’ble Tribunal had, inter-alia, not considered an order of Hon’ble Madurai Bench

DCIT, Central Circle-2, Madurai vs. J S Nihar Banu, Palakkad

ITA 363/CHNY/2019[2012-13]Status: DisposedITAT Chennai25 Oct 2024AY 2012-13

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019

Section 40A(3)

issues of the order being time barred and non-application of provisions of 40A(3). The assesse recontested the matter by way of an miscellaneous application. The assesse had principally pleaded that the Hon'ble Tribunal had, inter-alia, not considered an order of Hon'ble Madurai Bench

DCIT, Central Cir-2, Madurai vs. M Shahjahan, Palakkad

ITA 362/CHNY/2019[2015-16]Status: DisposedITAT Chennai25 Oct 2024AY 2015-16

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019

Section 40A(3)

issues of the order being time barred and non-application of provisions of 40A(3). The assesse recontested the matter by way of an miscellaneous application. The assesse had principally pleaded that the Hon'ble Tribunal had, inter-alia, not considered an order of Hon'ble Madurai Bench

DCIT, Central Cir-2, Madurai vs. M Shahjahan, Palakkad

ITA 361/CHNY/2019[2014-15]Status: DisposedITAT Chennai25 Oct 2024AY 2014-15

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019

Section 40A(3)

issues of the order being time barred and non-application of provisions of 40A(3). The assesse recontested the matter by way of an miscellaneous application. The assesse had principally pleaded that the Hon'ble Tribunal had, inter-alia, not considered an order of Hon'ble Madurai Bench

DCIT, Central Cir-2, Madurai vs. M Shahjahan, Palakkad

In the result, the appeals filed by the Revenue in I

ITA 360/CHNY/2019[2013-14]Status: DisposedITAT Chennai25 Oct 2024AY 2013-14

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

For Appellant: D. Anand, Advocate
Section 40A(3)

issues of the order being time barred and non-application of provisions of 40A(3). The assesse recontested the matter by way of an miscellaneous application. The assesse had principally pleaded that the Hon’ble Tribunal had, inter-alia, not considered an order of Hon’ble Madurai Bench

DCIT, Central Cir-2, Madurai vs. M Shahjahan, Palakkad

In the result, the appeals filed by the Revenue in I

ITA 359/CHNY/2019[2012-13]Status: DisposedITAT Chennai25 Oct 2024AY 2012-13

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

For Appellant: D. Anand, Advocate
Section 40A(3)

issues of the order being time barred and non-application of provisions of 40A(3). The assesse recontested the matter by way of an miscellaneous application. The assesse had principally pleaded that the Hon’ble Tribunal had, inter-alia, not considered an order of Hon’ble Madurai Bench

DCIT, Central Circle-2, Madurai vs. Achu Traders, Palakkad

ITA 358/CHNY/2019[2015-16]Status: DisposedITAT Chennai25 Oct 2024AY 2015-16

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019

Section 40A(3)

issues of the order being time barred and non-application of provisions of 40A(3). The assesse recontested the matter by way of an miscellaneous application. The assesse had principally pleaded that the Hon'ble Tribunal had, inter-alia, not considered an order of Hon'ble Madurai Bench

DCIT, Central Circle-2, Madurai vs. Achu Traders, Palakkad

In the result, the appeals filed by the Revenue in I

ITA 357/CHNY/2019[2013-14]Status: DisposedITAT Chennai25 Oct 2024AY 2013-14

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of M/S.Achu Traders, Income Tax, Central Circle-2, No. 11/1288, Madurai M.Pudur Main Road, Vs. Govindapuram Post, Palakkad, Kerala-678507 [Pan: Aapfa8131B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) आयकर अपील सं./Ita No.359, 360, 361 & 362 /Chny/2019 धििाारण वर्ा /Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 36, 37, 38 & 39/Chny/2019 Assessment Years : 2012-13, 2013-14, 2014-15 & 2015-16 The Deputy Commissioner Of Shri M.Shahjahan, Income Tax, Central Circle-2, Prop. M/S. Madeena Traders Madurai No.Vii/561, M.Pudur Main Road, Vs Govindapuram Post, Palakkad, Kerala-678507 (अपीलार्थी/Appellant) [Pan: Aiyps1815P]

For Appellant: D. Anand, Advocate
Section 40A(3)

issues of the order being time barred and non-application of provisions of 40A(3). The assesse recontested the matter by way of an miscellaneous application. The assesse had principally pleaded that the Hon’ble Tribunal had, inter-alia, not considered an order of Hon’ble Madurai Bench

DCIT, Central Circle-2, Madurai vs. Achu Traders, Palakkad

ITA 356/CHNY/2019[2013-14]Status: DisposedITAT Chennai25 Oct 2024AY 2013-14

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019

Section 40A(3)

issues of the order being time barred and non-application of provisions of 40A(3). The assesse recontested the matter by way of an miscellaneous application. The assesse had principally pleaded that the Hon'ble Tribunal had, inter-alia, not considered an order of Hon'ble Madurai Bench

DCIT, Central Circle-2, Madurai vs. Achu Traders, Palakkad

ITA 355/CHNY/2019[2012-13]Status: DisposedITAT Chennai25 Oct 2024AY 2012-13

Bench: Shri Manu Kumar Giri & Shri Amitabh Shuklaआयकर अपील सं./Ita No.355, 356, 357 & 358 /Chny/2019 निर्धारण वर्ष / Assessment Year: 2012-13, 2013-14, 2014-15 & 2015-16 & Co 32, 33, 34 & 35 /Chny/2019

Section 40A(3)

issues of the order being time barred and non-application of provisions of 40A(3). The assesse recontested the matter by way of an miscellaneous application. The assesse had principally pleaded that the Hon'ble Tribunal had, inter-alia, not considered an order of Hon'ble Madurai Bench

DCIT, Central Circle-1(2), Kolkata vs. Unitech Paper Mills Private Limited, Kolkata

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

ITA 1316/KOL/2024[2012-13]Status: DisposedITAT Kolkata22 Oct 2024AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.(Ss)A. No. 41/Kol/2024 Assessment Year: 2010-11 & I.T.(Ss)A. No. 70/Kol/2024 Assessment Year: 2011-12 & I.T.(Ss)A. No. 71/Kol/2024 Assessment Year: 2014-15 & I.T.A. No. 1316/Kol/2024 Assessment Year: 2012-13 Deputy Commissioner Of Income Tax,….……Appellant Central Circle-1(2), Kolkata, Aayakar Bhawan Poorva, Room No. 310, 3Rd Floor, 110, Shanti Pally, Kolkata-700107 -Vs.- Unitech Paper Mills Pvt. Limited,………….Respondent 53A, Rafi Ahmed Kidwai Road, 3Rd Floor, Kolkata-700016 [Pan: Aaacu3795M]

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 these appeals. Such application should be filed within the time limit provided in the Act. 4. In the result

Deputy Commissioner of Income Tax, Central Circle-1(2), Kolkata vs. Bhanu Merchants Private Limited, Kolkata

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

ITA 1280/KOL/2024[2009-10]Status: DisposedITAT Kolkata22 Oct 2024AY 2009-10

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumari.T.(Ss)A. No. 72/Kol/2024 Assessment Year: 2010-11 & I.T.(Ss)A. No. 73/Kol/2024 Assessment Year: 2012-13 & I.T.A. No. 1280/Kol/2024 Assessment Year: 2009-10 Deputy Commissioner Of Income Tax,….……Appellant Central Circle-1(2), Kolkata, Aayakar Bhawan Poorva, Room No. 310, 3Rd Floor, 110, Shanti Pally, Kolkata-700107 -Vs.- Bhanu Merchants Private Limited,………….Respondent 53A, Rafi Ahmed Kidwai Road, 3Rd Floor, Kolkata-700016 [Pan: Aabcb0940Q] Appearances By: Shri Subhendu Datta, Cit (Dr), Appeared On Behalf Of The Revenue Shri Deepak Mundra, Aca & Shri Robin Maheshwari, Aca, Appeared On Behalf Of The Assessee Date Of Concluding The Hearing: October 22, 2024 Date Of Pronouncing The Order: October 22, 2024

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 these appeals. Such application should be filed within the time limit provided in the Act. 4. In the result

DCIT, New Delhi vs. M/S Lvmh Watch & Jewelery India Pvt. Ltd., New Delhi

In the result, the appeals of the assessee as well as the revenue are dismissed

ITA 2748/DEL/2011[2004-05]Status: DisposedITAT Delhi21 Oct 2024AY 2004-05

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Lvmh Watch & Circle-4(1), Jewellery India Pvt. Ltd, New Delhi International Trade Tower, 301-302, 3Rd Floor, Block-F, Nehru Place, New Delhi (Appellant) (Respondent) Pan:Aaacl7814N M/S. Lvmh Watch & Vs. Dcit, Jewellery India Pvt. Ltd, Circle-4(1), International Trade New Delhi Tower, 301-302, 3Rd Floor, Block-F, Nehru Place, New Delhi (Appellant) (Respondent) Pan:Aaacl7814N Acit, Vs. M/S. Lvmh Watch & Circle-4(1), Jewellery India Pvt. Ltd, New Delhi International Trade Tower, 301-302, 3Rd Floor, Block-F, Nehru Place, New Delhi (Appellant) (Respondent) Pan:Aaacl7814N Assessee By : Shri Tapas Ram Mishra, Adv Shri Neeraj Kumar Sharma, Ar Shri Sahil Malhotra, Ar Revenue By: Shri Rajesh Kumar, Cit Dr Shri Gaurav Bansal, Sr. Dr Shri Kanv Bali, Sr. Dr Date Of Hearing 23/08/2024 Date Of Pronouncement 21/10/2024

For Appellant: Shri Tapas Ram Mishra, AdvFor Respondent: Shri Rajesh Kumar, CIT DR
Section 143(3)Section 4Section 91(1)Section 91(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. 6. In view of the aforesaid observations, we dismiss these appeals with

Lvmh Watch & Jewellery Indi (P) Ltd., New Delhi vs. DCIT, New Delhi

In the result, the appeals of the assessee as well as the revenue are dismissed

ITA 4022/DEL/2010[2003-04]Status: DisposedITAT Delhi21 Oct 2024AY 2003-04

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Lvmh Watch & Circle-4(1), Jewellery India Pvt. Ltd, New Delhi International Trade Tower, 301-302, 3Rd Floor, Block-F, Nehru Place, New Delhi (Appellant) (Respondent) Pan:Aaacl7814N M/S. Lvmh Watch & Vs. Dcit, Jewellery India Pvt. Ltd, Circle-4(1), International Trade New Delhi Tower, 301-302, 3Rd Floor, Block-F, Nehru Place, New Delhi (Appellant) (Respondent) Pan:Aaacl7814N Acit, Vs. M/S. Lvmh Watch & Circle-4(1), Jewellery India Pvt. Ltd, New Delhi International Trade Tower, 301-302, 3Rd Floor, Block-F, Nehru Place, New Delhi (Appellant) (Respondent) Pan:Aaacl7814N Assessee By : Shri Tapas Ram Mishra, Adv Shri Neeraj Kumar Sharma, Ar Shri Sahil Malhotra, Ar Revenue By: Shri Rajesh Kumar, Cit Dr Shri Gaurav Bansal, Sr. Dr Shri Kanv Bali, Sr. Dr Date Of Hearing 23/08/2024 Date Of Pronouncement 21/10/2024

For Appellant: Shri Tapas Ram Mishra, AdvFor Respondent: Shri Rajesh Kumar, CIT DR
Section 143(3)Section 4Section 91(1)Section 91(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. 6. In view of the aforesaid observations, we dismiss these appeals with

ACIT, New Delhi vs. M/S. Lvmh Watch & Jewellery India Pvt. Ltd., New Delhi

In the result, the appeals of the assessee as well as the revenue are dismissed

ITA 3643/DEL/2010[2003-04]Status: DisposedITAT Delhi21 Oct 2024AY 2003-04

Bench: Shri M. Balaganesh & Shri Vimal Kumardcit, Vs. M/S. Lvmh Watch & Circle-4(1), Jewellery India Pvt. Ltd, New Delhi International Trade Tower, 301-302, 3Rd Floor, Block-F, Nehru Place, New Delhi (Appellant) (Respondent) Pan:Aaacl7814N M/S. Lvmh Watch & Vs. Dcit, Jewellery India Pvt. Ltd, Circle-4(1), International Trade New Delhi Tower, 301-302, 3Rd Floor, Block-F, Nehru Place, New Delhi (Appellant) (Respondent) Pan:Aaacl7814N Acit, Vs. M/S. Lvmh Watch & Circle-4(1), Jewellery India Pvt. Ltd, New Delhi International Trade Tower, 301-302, 3Rd Floor, Block-F, Nehru Place, New Delhi (Appellant) (Respondent) Pan:Aaacl7814N Assessee By : Shri Tapas Ram Mishra, Adv Shri Neeraj Kumar Sharma, Ar Shri Sahil Malhotra, Ar Revenue By: Shri Rajesh Kumar, Cit Dr Shri Gaurav Bansal, Sr. Dr Shri Kanv Bali, Sr. Dr Date Of Hearing 23/08/2024 Date Of Pronouncement 21/10/2024

For Appellant: Shri Tapas Ram Mishra, AdvFor Respondent: Shri Rajesh Kumar, CIT DR
Section 143(3)Section 4Section 91(1)Section 91(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. 6. In view of the aforesaid observations, we dismiss these appeals with

ITO-28(2)(1), Mumbai vs. Mukesh Baldevraj Bajaj, Navi Mumbai

In the result, the appeal of the Revenue is dismissed

ITA 3844/MUM/2023[2007-08]Status: DisposedITAT Mumbai17 Oct 2024AY 2007-08

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

Section 41(1)

provided in para 3 of the said Circular (supra), the Revenue is at liberty for seeking recall of the appeal by way of a Miscellaneous Application. 4. In the result, the appeal of the Revenue is dismissed. Order pronounced in the open Court on 14/10/2024. Sd/- (KAVITHA RAJAGOPAL) JUDICIAL MEMBER

Income Tax Officer, Ward-4(2)(1), Pratyaksh Kar Bhawan vs. Kantilal Bechardas Patel Through Legal Heir Shri Dineshkuma Kantilal Patel Through, Science City Road, Sola

In the result, appeal of the Revenue is dismissed due to low tax effect

ITA 577/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad15 Oct 2024AY 2014-15

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumarिनधा"रण वष"/Assessment Year: 2014-15 Kantilal Bechardas Patel, Income Tax Officer, Vs. Through Legal Heir Shri Ward 4(2)(1), Dineshkumar Kantilal Patel Ahmedabad 44, Super Bungalows, Opp. Swaminarayan Mandir, Science City Road, Sola, Ahmedabad Gujarat – 380060 Pan : Agapp 9373 P अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : None Revenue By : Smt. Malarkodi R., Sr Dr सुनवाई क" तारीख/Date Of Hearing : 14.10.2024 घोषणा क" तारीख /Date Of Pronouncement: 15.10.2024 आदेश/O R D E R Per Annapurna Gupta: Present Appeal Has Been Filed By The Revenue Against The Order Of The Learned Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi [Hereinafter Referred To As "Cit(A)" For Short] Dated 31.01.2024 Passed Under Section 250 Of The Income-Tax Act, 1961 [Hereinafter Referred To As "The Act" For Short], For The Assessment Year (Ay) 2014-15. 2. The Grounds Of Appeal Raised By The Revenue Read As Under:- “(A) The Ld. Cit(A) Has Erred In Law & On Facts In Quashed The Notice U/S 148 & Subsequent Proceedings Without Appreciating The Fact That The Legal Heir Of Assessee Has Not Intimated About The Death Of Assessee To The Department Before Issue Of Notice U/S. 148 Of The Act

For Appellant: NoneFor Respondent: Smt. Malarkodi R., Sr DR
Section 143(3)Section 148Section 250Section 54B

involved in the appeal or the appeal falls within the exemption clause of the Circular, then the Revenue will be at liberty to file Miscellaneous Application to recall the Tribunal order. The application should be filed within time limit prescribed in the Act. 5. In the result, appeal

New Vasant Apartment Co-Operative Housing Society Limited, Mumbai vs. CPC Bangalore - Ward 27(2)(1), Mumbai, Vashi, Navi Mumbai

In the result, the appeal is allowed

ITA 1833/MUM/2024[2015-2016]Status: DisposedITAT Mumbai15 Oct 2024AY 2015-2016

Bench: SHRI BR BASKARAN (Accountant Member), SHRI SUNIL KUMAR SINGH (Judicial Member)

Section 143(1)Section 249(2)Section 249(3)Section 250Section 80P(2)(d)

Misc. app No. 665/2021 in suo-moto W.P(c) No. 3/2020 in civil original jurisdiction and in re- cognizance of extension of limitation with miscellaneous application No. 29/2022, in miscellaneous application No. 655/2021 in suo-moto petition(c) no. 03/2020 and vide para 5(1) of its order dated