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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(CC)-8(3), Mumbai vs. Jsw Energy Limited, Mumbai

In the result the appeals filed by the revenue for assessment

ITA 2367/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Dec 2025AY 2017-18

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 143(3)

with appropriate risk involved. Accordingly, we the ground No. 1 of the appeal is allowed for statistical purposes.” 8. 2. He submitted that a miscellaneous application filed on this issue has been decided against assessee and, thus, this order in the present scenario has attained finality

DCIT(CC)-8(3), Mumbai vs. Jsw Energy Limited, Mumbai

In the result the appeals filed by the revenue for assessment

ITA 2366/MUM/2025[2015-16]Status: DisposedITAT Mumbai19 Dec 2025AY 2015-16

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 143(3)

with appropriate risk involved. Accordingly, we the ground No. 1 of the appeal is allowed for statistical purposes.” 8. 2. He submitted that a miscellaneous application filed on this issue has been decided against assessee and, thus, this order in the present scenario has attained finality

DCIT(CC)-8(3), Mumbai vs. Jsw Energy Limited, Mumbai

In the result the appeals filed by the revenue for assessment years under consideration stands partly allowed and cross appeals filed by the assesse stands dismissed

ITA 2365/MUM/2025[2014-15]Status: DisposedITAT Mumbai19 Dec 2025AY 2014-15

Bench: Smt. Beena Pillai () & Shri Omkareshwar Chidara ()

Section 143(3)

transaction with appropriate risk involved. Accordingly, we the ground No. 1 of the appeal is allowed for statistical purposes.” 8.2. He submitted that a miscellaneous application filed on this issue has been decided against assessee and, thus, this order in the present scenario has attained finality

Aptive Components India P.Ltd (Formerly Known As M/S Delphi Automotive Systems Pvt. Ltd.), New Delhi vs. DCIT Circle-3(1), New Delhi

In the result, appeal of the assessee in respect of ground no

ITA 1129/DEL/2020[2005-06]Status: DisposedITAT Delhi19 Dec 2025AY 2005-06

Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh[Assessment Year: 2005-06] M/S Aptiv Components India Deputy Commissioner Of Income Private Limited Tax, (Formerly Known As M/S Delphi Vs Circle-3(1), Automotive Systems Pvt. Ltd.) Room No.-380B, C.R. Building P-24, Green Part Extn., Delhi- I.P. Estate, 110016. Delhi-110002. Pan- Aaacd0226E Assessee Revenue

Section 10ASection 143(3)

stated at Rs. 2,94,35,183/-) under section 10A of the Act was stated in para no. 2.2 of its Miscellaneous Application filed before the Tribunal, which is reproduced as under: “ It is most respectfully submitted that the appellant had argued that the appellant was entitled to a deduction

Om Prakash Agarwal, Mathura vs. ITO., Ward-3(3), Mathura

In the result, appeal of the assessee is dismissed in the terms aforesaid

ITA 290/AGR/2017[2007-08]Status: DisposedITAT Agra18 Dec 2025AY 2007-08

Bench: Shris.Rifaur Rahmanom Prakash Agarwal, Vs. Ito, Ward 3 (3), Prop. M/S. Khushboo Jewllers, Mathura. Shop No.133, Brijwasi Complex, Gurhai Bazar, Mathura – 281 001 (Uttar Pradesh). (Pan : Aawpa1280E) (Appellant) (Respondent) Assessee By : Shri Rajesh Malhotra, Ca Revenue By : Shri Shailender Shrivastava, Sr. Dr Date Of Hearing : 18.12.2025 Date Of Order : 18.12.2025 O R D E R 1. This Appeal Is Filed By The Assessee Against The Order Of Ld. Commissioner Of Income-Tax (Appeals)-1, Agra Dated 24.03.2017 For Ay 2007-08. 2. The Ld. Ar For The Assessee Has Submitted That Since The Assessee Has Settled The Issue Under Vivad Se Vishwas Scheme, 2024 (In Short ‘Vsvs’), Hence, The Assessee Wishes To Withdraw The Instant Appeal. In This Behalf, The Ld. Ar For The Assessee Submitted That Requisite Forms Have Been Received From The Department Accepting The Declaration Filed By The Assessee & Filed Form 5 On Record. Ld. Dr Did Not Controvert The Aforesaid Proposition. In View Of The Aforesaid, Appeal Of The Assessee Is Dismissed As Withdrawn.

For Appellant: Shri Rajesh Malhotra, CAFor Respondent: Shri Shailender Shrivastava, 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. [Revenue. M/s. Nannusamy Mohan

Shri Nitin Agarwal, Gwalior vs. ITO 3(2), Gwalior

In the result, appeal of the assessee is dismissed in the terms aforesaid

ITA 2/AGR/2017[2009-10]Status: DisposedITAT Agra18 Dec 2025AY 2009-10

Bench: SHRIS.RIFAUR RAHMAN (Accountant Member)

For Appellant: Shri Pankaj Gargh, AdvocateFor Respondent: Shri Shailender Shrivastava, 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. [Revenue. M/s. Nannusamy Mohan

Anil Kumar, Una vs. Income Tax Officer, Ward, Una

ITA 121/CHANDI/2025[2018-19]Status: FixedITAT Chandigarh18 Dec 2025AY 2018-19

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Krinwant Sahay, Am M.A. No. 121/Chandi/2025 [In Ita No.25/Chandi/2022] (िनधा"रणवष" / Assessment Year: 2010-11) Dcit, Central Circle-1, M/S Oswal Apparels Pvt. Ltd., बनाम/ Vs. Ludhiana Ludhiana "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaaco-9177-H (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Sh. Gaurav Sharma (Ca) ""थ"कीओरसे/Respondent By : Dr. Ranjit Kaur (Addl. Cit) Sr. Dr (Virtual)

For Appellant: Sh. Gaurav Sharma (CA)For Respondent: Dr. Ranjit Kaur (Addl. CIT) Sr. DR (Virtual)
Section 254(2)

घोषणाकीतारीख /Date of Pronouncement 18-12-2025 : आदेश / O R D E R Shri Laliet Kumar (Judicial Member) These are the Miscellaneous Applications filed by the Revenue against the order passed by the Tribunal on 04.11.2024 on the grounds mentioned in the application. 2. At the outset, it was pointed ... this Court on the ground that the aforesaid decision did not apply to the facts of the case because the time to file the Miscellaneous Application seeking rectification expired on 31st May 2022. There was no argument canvassed in this matter, and nor was it the assessee’s case that

M/S Scania Commercial Vehicles India Pvt Ltfd, Bangalore vs. Deputy Commissioner of Income Tax Circle-6(1)(1), Bangalore

The Appeal of the Assessee is allowed

ITA 261/BANG/2022[2017-18]Status: DisposedITAT Bangalore16 Dec 2025AY 2017-18

Bench: Shri Prashant Maharishi, Vice – & Shri Keshav Dubey

For Appellant: Shri Narendra Kumar Jain, Advocate
Section 143(3)Section 68Section 92C

this breakup, the Assessee has also given the details of lower deduction of tax certificates obtained by the parties. The Assessee also filed a miscellaneous application before the Ld. Dispute Resolution Panel vide page no. 504 of the paper book. That this miscellaneous application is with relation to the other

Vinaya Kumar, Mangalore vs. ACIT, Circle-1(1) & Tps, Mangaluru

ITA 2180/BANG/2024[2012-13]Status: DisposedITAT Bangalore12 Dec 2025AY 2012-13

Bench: Shri Prashant Maharishi, Vice – & Shri Keshav Dubey

For Appellant: Smt. Vanaja, Advocate
Section 143(3)Section 144

were originally dismissed by the another bench on the ground of the jurisdiction, later transferred to Bangalore Bench, which were also dismissed. Thereafter, the miscellaneous application was filed and thus appeals were recalled and therefore these appeals are before us. 2. In the Assessment Order for Assessment Year

Vinaya Kumar, Mangalore vs. ACIT, Circle-1(1) & Tps, Mangaluru

ITA 2179/BANG/2024[2015-16]Status: DisposedITAT Bangalore12 Dec 2025AY 2015-16

Bench: Shri Prashant Maharishi, Vice – & Shri Keshav Dubey

For Appellant: Smt. Vanaja, Advocate
Section 143(3)Section 144

were originally dismissed by the another bench on the ground of the jurisdiction, later transferred to Bangalore Bench, which were also dismissed. Thereafter, the miscellaneous application was filed and thus appeals were recalled and therefore these appeals are before us. 2. In the Assessment Order for Assessment Year

Vinaya Kumar, Mangalore vs. ACIT-Circle-1(1) & Tps, Mangaluru

ITA 2178/BANG/2024[2013-14]Status: DisposedITAT Bangalore12 Dec 2025AY 2013-14

Bench: Shri Prashant Maharishi, Vice – & Shri Keshav Dubey

For Appellant: Smt. Vanaja, Advocate
Section 143(3)Section 144

were originally dismissed by the another bench on the ground of the jurisdiction, later transferred to Bangalore Bench, which were also dismissed. Thereafter, the miscellaneous application was filed and thus appeals were recalled and therefore these appeals are before us. 2. In the Assessment Order for Assessment Year

Bharti Telemedia Limited, New Delhi vs. DCIT, Circle-4(2), New Delhi

In the result, the appeals of the Assessee are allowed and appeals of the Revenue are dismissed

ITA 624/DEL/2024[2021-22]Status: DisposedITAT Delhi12 Dec 2025AY 2021-22

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 35ASection 4

interest on outstanding licence fees with the outstanding license fees of Rs. 243.78 crores and interest of Rs. 54.72 crores upto 19.03.2014 and on miscellaneous application by the appellant, the TDSAT by its order dated 04.04.2014 granted an interim protection and directed that the UOI shall not take any coercive ... interest on outstanding licence fees with the outstanding license fees of Rs. 2437A crores and interest of Rs. 54.72 crores upto 19.03.2014 and on miscellaneous application by the appellant, the TDSAT had issued order dated 04.04.2014 granting interim protection from coercive measure for recovery. Also, the appellant's appeal against

DCIT, Circle 4(2), New Delhi vs. M/S Bharti Telemedia Ltd, New Delhi

In the result, the appeals of the Assessee are allowed and appeals of the Revenue are dismissed

ITA 4966/DEL/2024[2020-21]Status: DisposedITAT Delhi12 Dec 2025AY 2020-21

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 35ASection 4

interest on outstanding licence fees with the outstanding license fees of Rs. 243.78 crores and interest of Rs. 54.72 crores upto 19.03.2014 and on miscellaneous application by the appellant, the TDSAT by its order dated 04.04.2014 granted an interim protection and directed that the UOI shall not take any coercive ... interest on outstanding licence fees with the outstanding license fees of Rs. 2437A crores and interest of Rs. 54.72 crores upto 19.03.2014 and on miscellaneous application by the appellant, the TDSAT had issued order dated 04.04.2014 granting interim protection from coercive measure for recovery. Also, the appellant's appeal against

Bharti Telemedia Limited, New Delhi vs. DCIT, Circle-4(2), New Delhi

In the result, the appeals of the Assessee are allowed and appeals of the Revenue are dismissed

ITA 4960/DEL/2024[2020-21]Status: DisposedITAT Delhi12 Dec 2025AY 2020-21

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 35ASection 4

interest on outstanding licence fees with the outstanding license fees of Rs. 243.78 crores and interest of Rs. 54.72 crores upto 19.03.2014 and on miscellaneous application by the appellant, the TDSAT by its order dated 04.04.2014 granted an interim protection and directed that the UOI shall not take any coercive ... interest on outstanding licence fees with the outstanding license fees of Rs. 2437A crores and interest of Rs. 54.72 crores upto 19.03.2014 and on miscellaneous application by the appellant, the TDSAT had issued order dated 04.04.2014 granting interim protection from coercive measure for recovery. Also, the appellant's appeal against

DCIT, Circle 4(2), New Delhi vs. Ms Bharti Telemedia Ltd, New Delhi

In the result, the appeals of the Assessee are allowed and appeals of the Revenue are dismissed

ITA 4868/DEL/2024[2016-17]Status: DisposedITAT Delhi12 Dec 2025AY 2016-17

Bench: Shri C.N. Prasad & Shri M. Balaganesh

Section 35ASection 4

interest on outstanding licence fees with the outstanding license fees of Rs. 243.78 crores and interest of Rs. 54.72 crores upto 19.03.2014 and on miscellaneous application by the appellant, the TDSAT by its order dated 04.04.2014 granted an interim protection and directed that the UOI shall not take any coercive ... interest on outstanding licence fees with the outstanding license fees of Rs. 2437A crores and interest of Rs. 54.72 crores upto 19.03.2014 and on miscellaneous application by the appellant, the TDSAT had issued order dated 04.04.2014 granting interim protection from coercive measure for recovery. Also, the appellant's appeal against

ACIT, CC-26, Delhi vs. Jai Maa Bhawani Overseas Pvt. Ltd., Delhi

ITA 228/DEL/2022[2012-13]Status: DisposedITAT Delhi12 Dec 2025AY 2012-13

Bench: Sh. M Balaganesh & Sh. Sudhir Kumar & Acit, Central Circle-26, Vs. Jai Maa Bhawani Delhi Overseas Pvt Ltd., Room No. 323, Ara B-5/263, Sector-03, Centre, Jhandewalan, Rohini, Delhi – 110 085 Delhi – 110 055 (Pan: Aabcj0239L)

assessment therein and as a result thereof, the said revenue appeals have become infructuous and dismissed as such. Aggrieved, the Revenue has filed two Miscellaneous Applications No. 358 & 360/Del/2024 relating to Assessment Years 2012-13 & 2013-14 respectively arising out of revenue ITA Nos. 193 & 228/Del/2022 and the Tribunal vide

ACIT, Central Circle-26, Delhi vs. Jai Maa Bhawani Overseas Pvt. Ltd., Delhi

ITA 193/DEL/2022[2013-14]Status: DisposedITAT Delhi12 Dec 2025AY 2013-14

Bench: Sh. M Balaganesh & Sh. Sudhir Kumar & Acit, Central Circle-26, Vs. Jai Maa Bhawani Delhi Overseas Pvt Ltd., Room No. 323, Ara B-5/263, Sector-03, Centre, Jhandewalan, Rohini, Delhi – 110 085 Delhi – 110 055 (Pan: Aabcj0239L)

assessment therein and as a result thereof, the said revenue appeals have become infructuous and dismissed as such. Aggrieved, the Revenue has filed two Miscellaneous Applications No. 358 & 360/Del/2024 relating to Assessment Years 2012-13 & 2013-14 respectively arising out of revenue ITA Nos. 193 & 228/Del/2022 and the Tribunal vide

Vikash Agarwal, Kolkata vs. I.T.O., Ward - 61(3), Kolkata

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

ITA 1896/KOL/2024[2014-2015]Status: DisposedITAT Kolkata10 Dec 2025AY 2014-2015

Bench: Shri George Mathan & Shri Rakesh Mishra

Section 250Section 91(2)Section 91(3)Section 92(2)

withdrawn. However, if the subsequent facts warrant that the appeal should be heard on merits, the assessee shall be at liberty to file a Miscellaneous Application for restoration of the appeal. 4. In the result, the appeal of the assessee is dismissed as withdrawn. Order pronounced in the open Court

Pico Deepali Overlays Consortium (by Deepali Designs Exhibits (P.) Ltd.), Delhi vs. DCIT, Central Circle-17, New Delhi

In the result, both the captioned appeals filed by the assessee are allowed

ITA 518/DEL/2022[2011-12]Status: DisposedITAT Delhi10 Dec 2025AY 2011-12

Bench: Shri M Balaganesh & Shri Vimal Kumarassessment Year: 2011-12 Pico Deepali Overlays Vs. Dcit, Central Circle-17, Consortium, C/O Mna & Co., Delhi Cas, Suite 444, Tower-B, Spazedge, Sector 47, Sohna Road, Gurgaon – 122 018 Pan :Aabap1880F (Appellant) (Respondent)

Section 144CSection 153ASection 92C

before Hon'ble High Court of Delhi was decided vide order dated 30.07.2019. AOP member through M/s. Deepali Design & Exhibits Pvt. Ltd. filed Miscellaneous Application No. 14886 of 2019 for clarification/modification order dated 30.07.2019. 2.6 In accordance to order of Income Tax Appellate Tribunal, draft assessment order treating M/s. Deepali ... THAT THE AO/TPO/DRP ERRED IN NOT FOLLOWING THE DIRECTIONS GIVEN BY THE INCOME TAX APPELLATE TRIBUNAL ("ITAT") IN ITS ORDER DATED 11.01.2021 PASSED IN MISCELLANEOUS APPLICATION NO. 729/DEL/2019 IN INCOME TAX APPEAL NO. 4929/DEL/2018 WHEREIN IT WAS CATEGORICALLY HELD THAT THE AO SHALL PASS THE ASSSESSMENT ORDER AFTER GIVING

Pico Deepali Overlays Consortium, Haryana vs. DCIT Central Circle 17, Delhi

In the result, both the captioned appeals filed by the assessee are allowed

ITA 412/DEL/2022[2011-12]Status: DisposedITAT Delhi10 Dec 2025AY 2011-12

Bench: Shri M Balaganesh & Shri Vimal Kumarassessment Year: 2011-12 Pico Deepali Overlays Vs. Dcit, Central Circle-17, Consortium, C/O Mna & Co., Delhi Cas, Suite 444, Tower-B, Spazedge, Sector 47, Sohna Road, Gurgaon – 122 018 Pan :Aabap1880F (Appellant) (Respondent)

Section 144CSection 153ASection 92C

before Hon'ble High Court of Delhi was decided vide order dated 30.07.2019. AOP member through M/s. Deepali Design & Exhibits Pvt. Ltd. filed Miscellaneous Application No. 14886 of 2019 for clarification/modification order dated 30.07.2019. 2.6 In accordance to order of Income Tax Appellate Tribunal, draft assessment order treating M/s. Deepali ... THAT THE AO/TPO/DRP ERRED IN NOT FOLLOWING THE DIRECTIONS GIVEN BY THE INCOME TAX APPELLATE TRIBUNAL ("ITAT") IN ITS ORDER DATED 11.01.2021 PASSED IN MISCELLANEOUS APPLICATION NO. 729/DEL/2019 IN INCOME TAX APPEAL NO. 4929/DEL/2018 WHEREIN IT WAS CATEGORICALLY HELD THAT THE AO SHALL PASS THE ASSSESSMENT ORDER AFTER GIVING