“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

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

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

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

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

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

Uttar Gujarat Vij Company Limited, Mehsana vs. The Dy.CIT, Circle-2(1)(1), Vadodara

In the result, Ground No

ITA 292/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad25 Sept 2024AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri R.N. Dsouza, CIT DR

Section 234BSection 271(1)(c)Section 32(1)(iia)

order dated 24.08.2022 (the relevant order has been produced before us for our perusal as part of the paper book). Subsequently, the assessee filed miscellaneous application against the aforesaid order on this issue, however, the miscellaneous application was rejected by the Tribunal. However, the Hon'ble High Court of Gujarat ... vide order dated 01.04.2024 in R/SCA No. 20400 of 2023 has remanded the Miscellaneous Application back to the Tribunal for fresh adjudication (order passed by Hon’ble Gujarat High Court has been placed on record before us at ITA Nos.292 to 294/Ahd/2023 & 269 to 271/Ahd/2023 Uttar Gujarat Vij Company

The ACIT, Circle-2(1)(1), Vadodara vs. Uttar Gujarat Vij Company Limited, Mehsana

In the result, Ground No

ITA 271/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad25 Sept 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri R.N. Dsouza, CIT DR

Section 234BSection 271(1)(c)Section 32(1)(iia)

The ACIT, Circle-2(1)(1), Vadodara vs. Uttar Gujarat Vij Company Limited, Mehsana

In the result, Ground No

ITA 270/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad25 Sept 2024AY 2017-18

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri R.N. Dsouza, CIT DR

Section 234BSection 271(1)(c)Section 32(1)(iia)

The ACIT, Circle-2(1)(1), Vadodara vs. Uttar Gujarat Vij Company Limited, Mehsana

In the result, Ground No

ITA 269/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad25 Sept 2024AY 2016-17

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul K. Patel, A.RFor Respondent: Shri R.N. Dsouza, CIT DR

Section 234BSection 271(1)(c)Section 32(1)(iia)

Mrs Webbs Memorial Orphanage, Chennai vs. ITO, Exemption Ward-2, Chennai

The appeal stand partly allowed for statistical purposes

ITA 1295/CHNY/2023[2021-23]Status: DisposedITAT Chennai20 Sept 2024AY 2021-23

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm

For Appellant: Shri N.S. Phanidharan (JCIT) - Ld. DRFor Respondent: Shri P. Ranga Ramanujam (CA) – Ld. AR

Section 11Section 13

की तारीख /Date of Pronouncement : 20-09-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. By way of this miscellaneous application, the revenue seeks our indulgence in Tribunal order passed in captioned appeal on 10-05-2024. In the order, the bench granted exemption

DCIT, CC-2(4), Chennai vs. V.Baskaran, Chennai

In the result, the appeal filed by the assessee in IT(SS)A No

ITA 604/CHNY/2021[2017-18]Status: DisposedITAT Chennai20 Sept 2024AY 2017-18

Bench: Shri Mahavir Singhand Shri S.R. Raghunatha

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri A.P. Srinivas, Sr. Standing Counsel

Section 132Section 142(1)Section 143(3)Section 144Section 158B

filed an appeal before the Tribunal, which has been numbered as ITA No.160 of 1998. Apart from that on 10.02.2002, the assessee filed miscellaneous application in MP.No.13 of 2000 before ITAT praying for restoration of appeal No.238 of 1997. The Tribunal by a common order dated 22.02.2001 dismissed ... appeal No.160 of 1998 and miscellaneous application No.13 of 2000 in Appeal No.238 of 1997. The assessee preferred appeal before the Hon’ble High Court of Madras and the Hon’ble High Court vide judgment dated 29.04.2004 restored the appeal to ITAT and directed the ITAT to dispose the appeal

Dy.Commissioner of Income Tax Circle-2(1)(1), Ahmedabad vs. Gujarat Cypromet Ltd., Mumbai

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 932/AHD/2016[2002-03]Status: DisposedITAT Ahmedabad12 Sept 2024AY 2002-03

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 144

this appeal was dismissed on Low Tax Effect vide order dated 18-11-2019. Thereafter the Revenue’s filed M.A. No. 113/Ahd/2020 and the Miscellaneous Application was allowed vide order dated 11-01-2023 and now posted for hearing. None appeared on behalf of the respondent-assessee in spite

Nayara Energy Limited (on Behalf of Merged Entity Vadinar Oil Terminal Limited ), Mumbai vs. Asstt CIT, Central Circle2(1), Mumbai

In the result appeal of the assessee is partly allowed for

ITA 778/MUM/2022[2017-18]Status: DisposedITAT Mumbai11 Sept 2024AY 2017-18

Bench: Shri Prashant Maharishi, Am & Rahul Chaudhary, Jm

Section 143Section 28Section 36Section 37

10/10/2022 has dealt with the same issue and the claim of the assessee was allowed. 66. The learned authorised representative further referred to the miscellaneous application number 332/M/2022 in ITA number 777/M/2022 four assessment year 2016 17 decided on 6/2/2023 wherein as per paragraph number two the issue of intercorporate ... stated that the decision also deals with the issue para number 2 specifically mentioned and subsequently paragraph number 12 13 was mentioned. Subsequently the miscellaneous application number 332 in that ITA dated 6/2/2023 was discussed. The miscellaneous application was only with respect to the restoration of the appeal

Sanjiv Prakashan, Jaipur vs. ACIT, Circle-1, Jaipur

ITA 9/JPR/2023[2020-2021]Status: DisposedITAT Jaipur09 Sept 2024AY 2020-2021

For Appellant: Sh. Anil Goyal, CAFor Respondent: Sh. Anoop Singh (Addl.CIT)

Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 36(1)Section 36(1)(va)Section 43B

reproduced hereinabove. The co-ordinate bench of this tribunal vide order dated 02.06.2023 disposed the appeal of the assessee. Thereafter the assessee moved a miscellaneous application u/s. 254(2) of the Act stating that in the above order there was an apparent mistake on record as two grounds raised ... therefore, the adjustments so made are bad in law and should be deleted.' Considering the interest of principles of natural justice, that miscellaneous application filed by the assessee was allowed vide order dated 19.12.2023. In support of these two additional grounds so raised by the assessee he has relied upon

Visakhapatnam Port Authority, Visakhapatnam vs. Assistant Commissioner of Income Tax, Circle-1(1), Visakhapatnam

In the result, appeal of the assessee is allowed

ITA 194/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam05 Sept 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं. / I.T.A. No. 194/Viz/2023 (धििाधरणिरध/ Assessment Year: 2014-15) Visakhapatnam Port Authority V. Asst. Commissioner Of Income Tax Circle-1(1) Administrative Office Building 4Th Floor, Pratyakshakar Bhavan Port Area, Visakhapatnam 530001 Mvp Road, Beside Post Office Andhra Pradesh Sector-8, Mvp Colony Visakhapatnam – 530017 [Pan: Aaalv0035C] Andhra Pradesh (अपीलार्/ Appellant) (प्र्/ Respondent) करदाताकाप्त्््िध/ Assessee Represented By Shri Gvn Hari, Ar : राजसकाप्त्््िध/ Department Represented By Dr. Satyasai Rath, Cit(Dr) : 29.07.2024 सु्वाईसमापहो्ेक््त्ि/ Date Of Conclusion Of Hearing : घोषणाक्तार्ख/Date Of Pronouncement 05.09.2024 : आदेश/O R D E R Per Shri S Balakrishnan: 1. This Appeal Is Filed By The Assessee Against The Order Of Learned Commissioner Of Income Tax (Appeals), [Ld.Cit(A)], National Faceless Appeal Centre (Nfac), Delhi In Din & Order No. Itba/Nfac/S/250/2023- 24/1052850996(1) Dated 15.05.2023 Arising Out Of Order Passed Under

Section 143(3)Section 37

case inadvertently erred in not adjudicating Ground No. 5 raised by the assessee in the original grounds of appeal. Thereafter the assessee filed a Miscellaneous Application seeking recall of the order since Ground No. 5 of the original grounds of appeal relating to disallowance of amount paid to M/s. RITES

Vinod Narayan Joshi, Vadodara vs. The Pr. CIT, -1, Vadodara

ITA 44/AHD/2022[2012-13]Status: DisposedITAT Ahmedabad30 Aug 2024AY 2012-13

Bench: Shri Tr Senthil Kumar & Shri Makarand V. Mahadeokarआयकरअपीलसं./Ita No. 230 /Ahd/2021 धििाधरणवरध/Asstt. Year: 2011-2012 & आयकरअपीलसं./Ita No. 44/Ahd/2022 धििाधरणवरध/Asstt. Year: 2012-13 Vinod Narayan Joshi, The Principal Af-6, Utopian Corner, Commissioner Of बिाम Nr. Green Wood Bunglows, Income Tax, Vs. New Alkapuri, Vadodara-1, Vadodara-390021. Vadodara.

For Appellant: Shri Hemant Suthar, ARFor Respondent: Shri H Phani Raju, CIT. DR

Section 143(1)Section 143(3)Section 147Section 148Section 263

timely filing of appeals. The assessee referred to the order of the Hon'ble Supreme Court in In Re: Cognizance for Extension of Limitation (Miscellaneous Application No. 21 Of 2022 in Miscellaneous Application No. 665 Of 2021), which extended the limitation period due to the pandemic. 3.1 Considering these circumstances

Vinod Narayan Joshi, Vadodara vs. The Pr. CIT, -1, Vadodara

ITA 230/AHD/2021[2011-12]Status: DisposedITAT Ahmedabad30 Aug 2024AY 2011-12

For Appellant: Shri Hemant Suthar, ARFor Respondent: Shri H Phani Raju, CIT. DR

Section 143(1)Section 143(3)Section 147Section 148Section 263

Dassault Systemes Simulia Corp, Chennai vs. DCIT (International Tax)-1 (1), Chennai

The appeal stands allowed in terms of our above order

ITA 349/CHNY/2024[2015-16]Status: DisposedITAT Chennai28 Aug 2024AY 2015-16

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm आयकरअपील सं./ Ita No.349/Chny/2024 (िनधा"रणवष" / Assessment Year: 2015-2016) Dassault Systemes Simulia Corp, Vs. The Deputy Commissioner Of C/O. Deloitte Haskins & Sells Llp, Income Tax, 7Th Floor, Asv Ramana Towers, International Taxation 1(1) 52,Venkatnarayana Road, Chennai. Chennai 600 017. [Pan: Aadcd 3705D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri. S.P. Chidambaram, Advocate ""यथ" क" ओर से /Respondent By : Shri. Nilay Baran Som, Irs, Cit. सुनवाई क" तार"ख/Date Of Hearing : 27.08.2024 घोषणा क" तार"ख /Date Of Pronouncement : 28.08.2024 आदेश / O R D E R Per Manu Kumar Giri ()

For Appellant: Shri. S.P. Chidambaram, AdvocateFor Respondent: Shri. Nilay Baran Som, IRS, CIT

Section 143(3)Section 144CSection 147Section 148Section 155(14)

dated 23.01.2024. Per contra, the ld.DR, Mr. Nilay Baran Som, CIT pointed that against the order of Tribunal dated 23.01.2024 in ITA No.365/Chny/2023, a miscellaneous application [M.A. No.47/Chny/2024] u/s.254(2) of the Act has been filed by the revenue before the Tribunal to recall the matter. To this, the ld.Counsel ... assessee submitted that the aforesaid miscellaneous application filed u/s.254(2) by the revenue has already been dismissed vide Tribunal order dated 26.07.2024. 5. We have heard the rival submissions and perused the materials on record, orders of lower authorities and co-ordinate bench order of Tribunal dated 23.01.2024 cited supra

The JCIT, Circle-2(1)(2), Ahmedabad vs. Rajeshkumar Shantilal Sanghvi, Ahmedabad

ITA 1139/AHD/2019[2012-13]Status: DisposedITAT Ahmedabad27 Aug 2024AY 2012-13

Bench: Ms. Suchitra Kamble & Shri Makarand Vasant Mahadeokarassessment Year: 2012-13

Section 143(3)Section 147Section 148Section 2(14)Section 2(14)(iii)

dated 08-07-2022. The original appeal was dismissed due to low tax effect vide common order dated 14-08-2019. The Revenue filed Miscellaneous Application No. 396/Ahd/2019 against the said order which was also dismissed on 09-09-2020. 2. This appeal by the Revenue arises from the order

Gujarat State Fertilisers & Chemicals Ltd., Vadodara vs. The Dy, CIT, Circle-1(1)(1), Vadodara

Appeal is dismissed and assessee’s appeal is partly allowed

ITA 624/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad27 Aug 2024AY 2011-12

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri Yogesh Shah, A.RFor Respondent: Shri H. Phani Raju, CIT D.R. &

Section 14A

No.624/Ahd/2016 respectively. Special Civil Application No. 578 of 2024 was also filed by assessee against the order passed by the Tribunal in Miscellaneous Application Nos.55 to57/Ahd/2023 dated 23rd August, 2023, whereby the Miscellaneous Applications filed by the assessee are dismissed arising out of the common order dated 24th March

The DCIT, Circle-1(1), Vadodara vs. Gujarat State Fertilizers & Chemicals Ltd., Vadodara

Appeal is dismissed and assessee’s appeal is partly allowed

ITA 547/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad27 Aug 2024AY 2011-12

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokar

For Appellant: Shri Yogesh Shah, A.RFor Respondent: Shri H. Phani Raju, CIT D.R. &

Section 14A

Navyoug Vikas Nagri Sahakari Pathpedi Ltd, Mumbai vs. Income Tax Officer, Ward, 3(1), Thane

In the result, the appeal is allowed

ITA 3238/MUM/2024[2019-20]Status: DisposedITAT Mumbai26 Aug 2024AY 2019-20

Bench: Learned Cit(A) On 20.02.2023 Against The Order Dated 29.10.2020, Which Was Communicated To The Assessee On 31.10.2020. Learned Cit(A) Has Dismissed The Appeal Merely Upon Rejection Of Assessee’S Application For Condonation Of Delay In Filing The Same. Further, Submitted To Condone The Said Delay Caused In Filing First Appeal & To Direct Learned Cit(A) To Decide The Matter Afresh On Merit After Affording An Opportunity Of Hearing To The Assessee.

Section 249(2)Section 249(3)Section 250

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

Smt. Maya K. Dharwani, Ahmedabad vs. The Income Tax Officer, Ward-7(2)(3), Ahmedabad

In the result, the appeal of the Assessee is partly allowed

ITA 2094/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad23 Aug 2024AY 2013-14

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.2094/Ahd/2018 "नधा"रण वष" /Assessment Year : 2013-14 Smt. Maya K. Dharwani The Income Tax Officer Block No.88, B Ward बनाम/ Ward-7(2)(3) Opp. Railway Station Ahmedabad V/S. Kuber Nagar Ahmedabad - 382 340 "थायी लेखा सं./Pan: Aefpd 1506 D अपीलाथ"/ (Appellant) ….. "" यथ"/ (Respondent) Assessee By : Shri S.N. Divatia, Ar Revenue By : Shri V.K. Mangla, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 12/08/2024 घोषणा क" तार"ख /Date Of Pronouncement: 23/08/2024 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Shri S.N. Divatia, ARFor Respondent: Shri V.K. Mangla, Sr.DR

Section 143(3)Section 250Section 271(1)Section 271(1)(c)Section 54ESection 54F

MAKARAND V. MAHADEOKAR, AM: Earlier, this appeal was decided vide Tribunal (ITAT “A” Bench Ahmedabad) order dated 31/10/2022. The assessee filed a miscellaneous application No.2/Ahd/2023, thereby the Tribunal vide order dated 27/06/2024 recalled the Tribunal order dated 31/10/2022 and this appeal was fixed before us. Smt. Maya K.Dharwani ... concluding that the assessee has consciously and continuously mis-represented the facts and furnished inaccurate particulars of her income. The assessee filed Miscellaneous Application (MA) in the said ITA No.2094/Ahd/2018. The Tribunal as per order dated 27-06-2024 passed in MA No.2/Ahd/2023 decided to recall the Tribunal’s order

Moul Shree Jhunjhunwala, Kolkata vs. ITO, Ward-12(3), Kolkata

In the result, the appeal of the assessee is allowed

ITA 426/KOL/2021[2012-13]Status: DisposedITAT Kolkata23 Aug 2024AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Boradi.T.A. No. 426/Kol/2021 Assessment Year: 2012-2013 Moul Shree Jhunjhunwala,……………….……Appellant 58/3, Kutir Udyog Kendra, Biplabi Rash Behari Basu Road, Canning Street, Kolkata-700001 [Pan:Acqpj6330E] -Vs.- Income Tax Officer,………………………….……Respondent Ward-12(3), Kolkata, Aayakar Bhawan, P-7, Chowringhee Square, Kolkata-700069 Appearances By: Shri Miraj D. Shah, A.R., Appeared On Behalf Of The Assessee Shri P.P. Barman, Addl. Cit, Sr. D.R., Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : June 05, 2024 Date Of Pronouncing The Order : August 23Rd, 2024 O R D E R

Section 10(38)Section 133(6)Section 143(1)Section 148

assessee do fall in that period, which has been excluded by the Hon’ble Supreme Court in the above Writ Petition as well as Miscellaneous Application No. 665 of 2021 considered in suo motu Writ Petition No. 3 of 2020. Both the judgments of the Hon’ble Supreme Court

Madras Gymkhana Club, Chennai vs. Commissioner of Income Tax (Appeals), Chennai

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

ITA 75/CHNY/2023[2016-2017]Status: DisposedITAT Chennai21 Aug 2024AY 2016-2017

Bench: Shri Aby T. Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita Nos.74 & 75/Chny/2023 िनधा"रण वष"/Assessment Years: 2017-18 & 2016-17 V. Madras Gymkhana Club, The Ito, The Island No.1, Ncw-9(2), Anna Salai, Chennai. Chennai – 600 002. [Pan: Aaatm 7562 R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri S. Sridhar, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT

Section 143(1)Section 154

dated 30.11.2015. Accordingly, AO will take appropriate decision in line with the directions as above. 6. Thereafter, the AO moved a Miscellaneous Application u/s.154 of the Act dated 25.02.2019 seeking rectification of the First Appellate order (supra) and submitted that the directions contained in the aforesaid order dated ... Madras Gymkhana Club :: 6 :: Court in the case of Bangalore Club reported in [2013] 5 SCC 509. The Ld.CIT(A) while considering the Miscellaneous Application (MA) moved by the AO (supra) gave notice to the assessee and after rebutting the objection raised by the assessee regarding the maintainability