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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

Deputy Commissioner of Income-Tax(Exemption)-2(1), Mumbai vs. Saurashtra Trust, Mumbai

Accordingly, on parity of reasoning, appeals pertaining to the aforesaid assessment years are also dismissed

ITA 3265/MUM/2023[2018-19]Status: DisposedITAT Mumbai22 Jul 2024AY 2018-19

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Dr. Kishor DhuleFor Respondent: Shri Y.P.Trivedi
Section 11Section 13(8)Section 143(3)Section 2(15)

Assessee for the Assessment Years 2010-11 & 2011-12 [ITA No. 2114 & 5305/Mum/2015, dated 06/12/2019] and the order, dated 03/09/2021, disposing off the Miscellaneous Applications filed by the Revenue [MA No. 231 & 232/Mum/2020] The CIT(A) observed that vide order, dated 03/09/2021, passed in Miscellaneous Application No. 231 & 232/Mum/2020 ... allowing the appeals for the AY 2010-11 [ITA No. 2114/Mum/2015] and Assessment Year 2011-12 [5306/Mum/2015] preferred by the Assessee. The Revenue filed Miscellaneous Application [M.A. No. 231 & 232 of 2022] seeking recall/rectification of the aforesaid common order, dated 06/12/2019, on the ground that the Tribunal had granted relief

The Assistant Commissioner of Income-Tax (Exemption)-2(1), Mumbai vs. Saurashtra Trust, Mumbai

Accordingly, on parity of reasoning, appeals pertaining to the aforesaid assessment years are also dismissed

ITA 3247/MUM/2023[2009-10]Status: DisposedITAT Mumbai22 Jul 2024AY 2009-10

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Dr. Kishor DhuleFor Respondent: Shri Y.P.Trivedi
Section 11Section 13(8)Section 143(3)Section 2(15)

Assessee for the Assessment Years 2010-11 & 2011-12 [ITA No. 2114 & 5305/Mum/2015, dated 06/12/2019] and the order, dated 03/09/2021, disposing off the Miscellaneous Applications filed by the Revenue [MA No. 231 & 232/Mum/2020] The CIT(A) observed that vide order, dated 03/09/2021, passed in Miscellaneous Application No. 231 & 232/Mum/2020 ... allowing the appeals for the AY 2010-11 [ITA No. 2114/Mum/2015] and Assessment Year 2011-12 [5306/Mum/2015] preferred by the Assessee. The Revenue filed Miscellaneous Application [M.A. No. 231 & 232 of 2022] seeking recall/rectification of the aforesaid common order, dated 06/12/2019, on the ground that the Tribunal had granted relief

Deputy Commissioner of Income-Tax (Exemption)- 2(1), Mumbai vs. Saurashtra Trust, Mumbai

Accordingly, on parity of reasoning, appeals pertaining to the aforesaid assessment years are also dismissed

ITA 3246/MUM/2023[2012-13]Status: DisposedITAT Mumbai22 Jul 2024AY 2012-13

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Dr. Kishor DhuleFor Respondent: Shri Y.P.Trivedi
Section 11Section 13(8)Section 143(3)Section 2(15)

Assessee for the Assessment Years 2010-11 & 2011-12 [ITA No. 2114 & 5305/Mum/2015, dated 06/12/2019] and the order, dated 03/09/2021, disposing off the Miscellaneous Applications filed by the Revenue [MA No. 231 & 232/Mum/2020] The CIT(A) observed that vide order, dated 03/09/2021, passed in Miscellaneous Application No. 231 & 232/Mum/2020 ... allowing the appeals for the AY 2010-11 [ITA No. 2114/Mum/2015] and Assessment Year 2011-12 [5306/Mum/2015] preferred by the Assessee. The Revenue filed Miscellaneous Application [M.A. No. 231 & 232 of 2022] seeking recall/rectification of the aforesaid common order, dated 06/12/2019, on the ground that the Tribunal had granted relief

Deputy Commissioner of Income-Tax(Exemption)-2(1), Mumbai vs. Saurashtra Trust, Mumbai

Accordingly, on parity of reasoning, appeals pertaining to the aforesaid assessment years are also dismissed

ITA 3245/MUM/2023[2013-14]Status: DisposedITAT Mumbai22 Jul 2024AY 2013-14

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Dr. Kishor DhuleFor Respondent: Shri Y.P.Trivedi
Section 11Section 13(8)Section 143(3)Section 2(15)

Assessee for the Assessment Years 2010-11 & 2011-12 [ITA No. 2114 & 5305/Mum/2015, dated 06/12/2019] and the order, dated 03/09/2021, disposing off the Miscellaneous Applications filed by the Revenue [MA No. 231 & 232/Mum/2020] The CIT(A) observed that vide order, dated 03/09/2021, passed in Miscellaneous Application No. 231 & 232/Mum/2020 ... allowing the appeals for the AY 2010-11 [ITA No. 2114/Mum/2015] and Assessment Year 2011-12 [5306/Mum/2015] preferred by the Assessee. The Revenue filed Miscellaneous Application [M.A. No. 231 & 232 of 2022] seeking recall/rectification of the aforesaid common order, dated 06/12/2019, on the ground that the Tribunal had granted relief

Deputy Commissioner of Income-Tax(Exemption)-2(1), Mumbai vs. Saurashtra Trust, Mumbai

Accordingly, on parity of reasoning, appeals pertaining to the aforesaid assessment years are also dismissed

ITA 3244/MUM/2023[2014-15]Status: DisposedITAT Mumbai22 Jul 2024AY 2014-15

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Dr. Kishor DhuleFor Respondent: Shri Y.P.Trivedi
Section 11Section 13(8)Section 143(3)Section 2(15)

Assessee for the Assessment Years 2010-11 & 2011-12 [ITA No. 2114 & 5305/Mum/2015, dated 06/12/2019] and the order, dated 03/09/2021, disposing off the Miscellaneous Applications filed by the Revenue [MA No. 231 & 232/Mum/2020] The CIT(A) observed that vide order, dated 03/09/2021, passed in Miscellaneous Application No. 231 & 232/Mum/2020 ... allowing the appeals for the AY 2010-11 [ITA No. 2114/Mum/2015] and Assessment Year 2011-12 [5306/Mum/2015] preferred by the Assessee. The Revenue filed Miscellaneous Application [M.A. No. 231 & 232 of 2022] seeking recall/rectification of the aforesaid common order, dated 06/12/2019, on the ground that the Tribunal had granted relief

A.C.I.T. Cir. 6(2)(2), Mumbai vs. Doshion Watesr Solutions P. Ltd., Mumbai

In the result, the revenue’s appeal ITA NO

ITA 1503/MUM/2018[2009-10]Status: DisposedITAT Mumbai18 Jul 2024AY 2009-10
Section 10(34)Section 115JSection 143(1)Section 143(2)Section 14ASection 250Section 271(1)(C)Section 68

required to be filed with ITA no. 78/MUM/2018 Doshion Veolia Water Solution P. Ltd. appropriate prayers. The appellant revenue, accordingly filed miscellaneous applications no. 553/MUM/2023 and 557/MUM/2023 respectively. The then co-ordinate bench, again passed common order dated 11.03.2024 on the basis of revised form no. 36 indicating Shri Vikash

Shri Girishbhai Vadilal Shah, Ahmedabad vs. The DCIT, Circle-4(1)(2), Ahmedabad

In the result, appeal preferred by the assessee in ITA No

ITA 332/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad15 Jul 2024AY 2016-17

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 330, 331 & 332/Ahd/2020 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2014-15, 2015-16 & 2016-17) िनधा"रण वष" Girishbhai Vadilal Shah Dcit बनाम बनाम/ बनाम बनाम 139, V R Shah Smruti Circle – 4(1)(2), Vs. Shikshan Mandir, Nr. Ahmedabad Dharnidhar Derasar, Vasna, Ahmedabad, Gujarat, 380007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjps3102P (Appellant) .. (Respondent) Shri Jaimin Shah, Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Ms. Saumya Pandey Jain, Sr. Dr Date Of Hearing 26/06/2024 Date Of Pronouncement 15/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: These Three Appeals Are Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)-8, Ahmedabad, (In Short The ‘Cit(A)’), (In Short ‘The Cit(A)’) All Dated 16.03.2020 For The Assessment Year 2014-15, 2015-16 & 2016-17. As The Issues Involved In The Three Appeals Are Common, They Were Heard Together & Are Being Disposed Vide This Common Order.

For Respondent: Ms. Saumya Pandey Jain, Sr. DR
Section 40A(2)(b)Section 57

filing the appeals is condoned. 3. Theses appeals were initially decided by this Tribunal ex- parte on 12.10.2022. Thereafter, the assessee had filed Miscellaneous Applications which were decided in M.A. No. 33 to 35/Ahd/2023 dated 26.07.2023 and all the three orders dated 12.10.2022 were recalled for the reason that

Shri Girishbhai Vadilal Shah, Ahmedabad vs. The DCIT, Circle-4(1)(2), Ahmedabad

In the result, appeal preferred by the assessee in ITA No

ITA 331/AHD/2020[2015-16]Status: DisposedITAT Ahmedabad15 Jul 2024AY 2015-16

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 330, 331 & 332/Ahd/2020 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2014-15, 2015-16 & 2016-17) िनधा"रण वष" Girishbhai Vadilal Shah Dcit बनाम बनाम/ बनाम बनाम 139, V R Shah Smruti Circle – 4(1)(2), Vs. Shikshan Mandir, Nr. Ahmedabad Dharnidhar Derasar, Vasna, Ahmedabad, Gujarat, 380007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjps3102P (Appellant) .. (Respondent) Shri Jaimin Shah, Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Ms. Saumya Pandey Jain, Sr. Dr Date Of Hearing 26/06/2024 Date Of Pronouncement 15/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: These Three Appeals Are Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)-8, Ahmedabad, (In Short The ‘Cit(A)’), (In Short ‘The Cit(A)’) All Dated 16.03.2020 For The Assessment Year 2014-15, 2015-16 & 2016-17. As The Issues Involved In The Three Appeals Are Common, They Were Heard Together & Are Being Disposed Vide This Common Order.

For Respondent: Ms. Saumya Pandey Jain, Sr. DR
Section 40A(2)(b)Section 57

filing the appeals is condoned. 3. Theses appeals were initially decided by this Tribunal ex- parte on 12.10.2022. Thereafter, the assessee had filed Miscellaneous Applications which were decided in M.A. No. 33 to 35/Ahd/2023 dated 26.07.2023 and all the three orders dated 12.10.2022 were recalled for the reason that

Shri Girishbhai Vadilal Shah, Ahmedabad vs. The DCIT, Circle-4(1)(2), Ahmedabad

In the result, appeal preferred by the assessee in ITA No

ITA 330/AHD/2020[2014-15]Status: DisposedITAT Ahmedabad15 Jul 2024AY 2014-15

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. Nos. 330, 331 & 332/Ahd/2020 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Years : 2014-15, 2015-16 & 2016-17) िनधा"रण वष" Girishbhai Vadilal Shah Dcit बनाम बनाम/ बनाम बनाम 139, V R Shah Smruti Circle – 4(1)(2), Vs. Shikshan Mandir, Nr. Ahmedabad Dharnidhar Derasar, Vasna, Ahmedabad, Gujarat, 380007 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Abjps3102P (Appellant) .. (Respondent) Shri Jaimin Shah, Ar अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Ms. Saumya Pandey Jain, Sr. Dr Date Of Hearing 26/06/2024 Date Of Pronouncement 15/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: These Three Appeals Are Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals)-8, Ahmedabad, (In Short The ‘Cit(A)’), (In Short ‘The Cit(A)’) All Dated 16.03.2020 For The Assessment Year 2014-15, 2015-16 & 2016-17. As The Issues Involved In The Three Appeals Are Common, They Were Heard Together & Are Being Disposed Vide This Common Order.

For Respondent: Ms. Saumya Pandey Jain, Sr. DR
Section 40A(2)(b)Section 57

filing the appeals is condoned. 3. Theses appeals were initially decided by this Tribunal ex- parte on 12.10.2022. Thereafter, the assessee had filed Miscellaneous Applications which were decided in M.A. No. 33 to 35/Ahd/2023 dated 26.07.2023 and all the three orders dated 12.10.2022 were recalled for the reason that

The Dy. Commissioner of Income Tax, Circle-2(1)(2), Ahmedabad vs. M/S. Mundra Finvest Gujarat Ltd., Ahmedabad

In the result, appeal preferred by the Revenue is allowed for statistical purposes

ITA 1844/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2012-13

Bench: Ms. Suchitra Raghunath Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 1844/Ahd/2016 (िनधा"रण वष" िनधा"रण वष" िनधा"रण वष" / Assessment Year : 2012-13) िनधा"रण वष" Dy. Commissioner Of M/S. Mudra Finvest बनाम बनाम/ बनाम बनाम Income Tax Gujarat Limited Vs. Circle-2(1)(2), Ahmedabad 10B, Sumatinagar Society, Nr. Sindhi School, Usmanpura, Ahmedabad, Gujarat 380013 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabcm0526H (Appellant) .. (Respondent) Ms. Saumya Pandey Jain, Cit. Dr अपीलाथ" ओर से /Appellant By : ""यथ" क" ओर से/Respondent By : Ms. Astha Maniar, A.R. 27/06/2024 Date Of Hearing Date Of Pronouncement 12/07/2024 O R D E R Per Shri Narendra Prasad Sinha, Am: This Appeal Is Filed By The Revenue Against The Order Of The Commissioner Of Income Tax (Appeals)-2, Ahmedabad, (In Short The ‘Cit(A)’) Dated 29.04.2016 For The A.Y. 2012-13. 2. The Appeal Of The Revenue Was Decided By This Tribunal In Ita No. 1844/Ahd/2016 Dated 09.11.2022 Whereby The Appeal Of

For Respondent: Ms. Astha Maniar, A.R

material brought on record.” 3. This ground of the Revenue was allowed in the order dated 09.11.2022. Thereafter, the assessee had filed a Miscellaneous Application stating that the submission of the assessee in respect of this ground was not properly considered by the Ld. ITAT. Therefore, there was a mistake ... Gujarat Ltd.] A.Y. 2012-13 - 3 – separate notice intimating the date of hearing to any of the party. In view of the above the Miscellaneous Application filed by the assessee is partly allowed.” 4. In view of the above order, the matter was re-heard in respect of Ground No.3

DCIT Corporate Circle 1 (2), Chennai vs. M/S Consolidated Construction Consortium Ltd, Chennai

In the result, aforesaid grounds of appeal filed by the Revenue stands dismissed

ITA 2799/CHNY/2019[2011-12]Status: DisposedITAT Chennai10 Jul 2024AY 2011-12

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./Ita No.2799/Chny/2019 िनधा"रण वष"/Assessment Year: 2011-12 V. The Dcit, M/S. Consolidated Corporate Circle-1(2), Construction Chennai. Consortium Ltd., No.3, Ii Link Street, Mylapore, Chennai-600 004. [Pan: Aaacc 4214 B] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri A. Sasikumar, CITFor Respondent: Shri S. Sridhar, Advocate
Section 10Section 37(1)Section 40A(2)(b)

Department came up for consideration of this Tribunal and vide order dated 30.08.2023, the Tribunal disposed off this appeal. However, the Department moved a Miscellaneous Application No.10/Chny/2024 for AY 2011-12 pointing out M/s. Consolidated Construction Consortium Ltd. :: 2 :: that two grounds of appeal has not been adjudicated

Internatinal Air Transport Association (Canada), Mumbai vs. DCIT (It) 2(2)(1), Mumbai

In the result, ground no.6(c) of the appeal is allowed

ITA 587/MUM/2016[2012-13]Status: DisposedITAT Mumbai10 Jul 2024AY 2012-13

Bench: Shri Prashant Maharishi, Am & Shri Raj Kumar Chauhan, Jm

Shri Soumendu Kumar Dash, DR 17.04.2024 10.07.2024 ORDER PER PRASHANT MAHARISHI, AM: 01. ITA No. 587/Mum/2016, is a recalled matter, wherein ITAT vide Miscellaneous Application no.474/Mum/2023, dated 23rd February 2024, has recalled the order of the Tribunal dated 9th March 2023, for A.Y. 2012-13, for adjudication of ground no.6 ... appeal of the assessee was partly allowed while appeal of the learned Assessing Officer was also partly allowed for statistical purposes. 06. Subsequently, a Miscellaneous Application No.131/Mum/2021 in ITA No.587/Mum/2016 was filed and disposed of vide MA order dated 24th August, 2021, wherein at page no.12, the original order passed

Chinmaya Educational Society, Chinmaya Vidyalaya, Uhf, Nauni, Solan vs. ITO Ward Exemptions, Solan

In the result, appeal filed by the Assessee is dismissed

ITA 528/CHANDI/2022[2015-16]Status: DisposedITAT Chandigarh04 Jul 2024AY 2015-16

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 528/Chd/2022 "नधा"रण वष" / Assessment Year : 2015-16 Chinmaya Educational Society, Vs. The Ito, Chinmaya Vidyalaya,, Ward Exemptions, बनाम Uhf, Nauni, Solan 172230 Solan Himachal Pradesh "थायी लेखा सं./Pan No: Aaatc2581J अपीलाथ" ./ Appellant ""यथ" / Respondent ( Hybrid Mode ) "नधा"रती क" ओर से/Assessee By : Sh. Vishal Mohan, Sr. Advocate With Shri Parveen Sharma, Advocate. राज"व क" ओर से/ Revenue By : Smt. Amanpreet Kaur, Dr सुनवाई क" तार"ख/Date Of Hearing : 04.06.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 04 .07.2024 आदेश/Order Per Dr. Krinwant Sahay, A.M.:

For Appellant: Sh. Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, AdvocateFor Respondent: Smt. Amanpreet Kaur, DR
Section 143(1)Section 143(3)Section 154

opened his account in the web portal because notice for recovery of the outstanding demand was received by the applicant. 3. That moreover in Miscellaneous Application No. 21 of 2022, the Hon'ble Supreme Court has directed the exclusion of the period from 15.03.2020 till 28.02.2022 and thereafter a period

Sharwan Lal Dudhawal, Sikar vs. ITO Ward Neemkathana Bor AO CPC, Neemkathana

In the result, appeal of the assessee is allowed for statistical purpose

ITA 549/JPR/2024[2017-18]Status: DisposedITAT Jaipur04 Jul 2024AY 2017-18

Bench: Shri Sandeep Gosain & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.549/Jpr/2024 िनधा"रण वष" / Assessment Year : 2017-18 Sharwan Lal Dudhawal, The Income Tax Dudhwalon Ki Dhani Vpo V Officer, Ajeetgarh, S Ward-Neemkathana Sikar/Neemkathana, Meen- Bor Ao Cpc, Ka-Thana, Rajasthan-332701. Neemkathana. Pan: Ajypd8361Q Appellant / Assessee Respondent / Revenue Assessee By Shri Shrawan Kumar Gupta – Advocate (Ar) Revenue By Shri Rajesh Kumar Meena – Addl.Cit(Dr) Date Of Hearing 02/07/2024 Date Of Pronouncement 04/07/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Orders Of Ld.Additional Commissioner Of Income Tax/Jcit(Appeals)-5, Shrawan Lal Dudhwal [A]

Section 143(1)Section 234Section 249(3)Section 250Section 44A

ld.CIT(A) on or before 15.05.2019. However, the appeal has been filed on 07.03.2022. The Hon’ble Supreme court vide order dated 10.01.2022 in Miscellaneous Application No.21/2022 had extended the limitation date for all the appeal from 15.03.2020 to 28.02.2022 due to Covid-19 Pandemic. Therefore, in this case

Rane Engine Valve Ltd, Chennai vs. DCIT Corporate Circle-5(1), Chennai

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

ITA 885/CHNY/2020[2015-16]Status: DisposedITAT Chennai03 Jul 2024AY 2015-16

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT
Section 143(3)

affidavit. The assessee has stated that the period is falling under the pandemic period of Covid-19 and the Hon’ble Supreme Court in Miscellaneous Application No.665 of 2021 vide order dated 23.03.2020 has given directions that the delay are to be condoned during this period ... they have condoned the delay up to 28.02.2022 in Miscellaneous Application No.21 of 2022 vide order dated 10.01.2022. Since the Hon’ble Supreme Court has condoned the delay during said period, respectfully following the same, we condone the delay and admit the appeal. 4. The first common issue in these

Rane Engine Valve Limited, Chennai vs. DCIT Corporate Circle 5(1), Chennai

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

ITA 2815/CHNY/2018[2014-15]Status: DisposedITAT Chennai03 Jul 2024AY 2014-15

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT
Section 143(3)

affidavit. The assessee has stated that the period is falling under the pandemic period of Covid-19 and the Hon’ble Supreme Court in Miscellaneous Application No.665 of 2021 vide order dated 23.03.2020 has given directions that the delay are to be condoned during this period ... they have condoned the delay up to 28.02.2022 in Miscellaneous Application No.21 of 2022 vide order dated 10.01.2022. Since the Hon’ble Supreme Court has condoned the delay during said period, respectfully following the same, we condone the delay and admit the appeal. 4. The first common issue in these

Rane Engine Valve Limited, Chennai vs. DCIT Corporate Circle 5 (1), Chennai

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

ITA 1477/CHNY/2018[2013-14]Status: DisposedITAT Chennai03 Jul 2024AY 2013-14

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT
Section 143(3)

affidavit. The assessee has stated that the period is falling under the pandemic period of Covid-19 and the Hon’ble Supreme Court in Miscellaneous Application No.665 of 2021 vide order dated 23.03.2020 has given directions that the delay are to be condoned during this period ... they have condoned the delay up to 28.02.2022 in Miscellaneous Application No.21 of 2022 vide order dated 10.01.2022. Since the Hon’ble Supreme Court has condoned the delay during said period, respectfully following the same, we condone the delay and admit the appeal. 4. The first common issue in these

Rane Engine Valves Limited, Chennai vs. DCIT, Chennai

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

ITA 1498/CHNY/2017[2012-13]Status: DisposedITAT Chennai03 Jul 2024AY 2012-13

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT
Section 143(3)

affidavit. The assessee has stated that the period is falling under the pandemic period of Covid-19 and the Hon’ble Supreme Court in Miscellaneous Application No.665 of 2021 vide order dated 23.03.2020 has given directions that the delay are to be condoned during this period ... they have condoned the delay up to 28.02.2022 in Miscellaneous Application No.21 of 2022 vide order dated 10.01.2022. Since the Hon’ble Supreme Court has condoned the delay during said period, respectfully following the same, we condone the delay and admit the appeal. 4. The first common issue in these

Rane Engine Valves Limited, Chennai vs. DCIT, Chennai

In the result, the appeals filed by the assessee for assessment year 2012-13 in ITA No

ITA 1497/CHNY/2017[2011-12]Status: DisposedITAT Chennai03 Jul 2024AY 2011-12

Bench: Shri Mahavir Singhand Shri Amitabh Shukla

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri G. Suresh, JCIT
Section 143(3)

affidavit. The assessee has stated that the period is falling under the pandemic period of Covid-19 and the Hon’ble Supreme Court in Miscellaneous Application No.665 of 2021 vide order dated 23.03.2020 has given directions that the delay are to be condoned during this period ... they have condoned the delay up to 28.02.2022 in Miscellaneous Application No.21 of 2022 vide order dated 10.01.2022. Since the Hon’ble Supreme Court has condoned the delay during said period, respectfully following the same, we condone the delay and admit the appeal. 4. The first common issue in these

M/S. Mukka Proteins Limited (Formerly Know As Mukka Sea Food Industries Ltd., Mangalore vs. Deputy Commissioner of Income Tax, Central Circle-1, Mangalore

ITA 434/BANG/2024[2016-17]Status: DisposedITAT Bangalore03 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Keshav Dubey

Section 132Section 132(4)Section 153ASection 153DSection 234A

ITA Nos.431 to 435/Bang/2024 M/s. Mukka Proteins Limited, Mangaluru IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH: BANGALORE BEFORE SHRI