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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

Wonder Infrabuild Pvt. Ltd. (Successor to Yushan Buildcon Pvt. Ltd.), Gurgaon vs. DCIT, Central Circle-29, Delhi

In the result, the appeals of the assessee are allowed

ITA 3066/DEL/2022[2013-14]Status: DisposedITAT Delhi10 Nov 2023AY 2013-14

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Ved Jain, CA &For Respondent: Sh. Amit Katoch, CIT-DR
Section 153A

considered view that the orders have to be quashed. The ld. DR has succeeded in pursuing the bench to give liberty file Miscellaneous Application in case the revenue could undisputedly prove that the DIN was mentioned in the Assessment Oder or generated and communicated to the assessee

Wonder Infrabuild Pvt. Ltd. (Successor to Chiba Electrotech Pvt. Ltd.), Gurgoan vs. DCIT, Central Circle-29, Delhi

In the result, the appeals of the assessee are allowed

ITA 3065/DEL/2022[2013-14]Status: DisposedITAT Delhi10 Nov 2023AY 2013-14

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Ved Jain, CA &For Respondent: Sh. Amit Katoch, CIT-DR
Section 153A

considered view that the orders have to be quashed. The ld. DR has succeeded in pursuing the bench to give liberty file Miscellaneous Application in case the revenue could undisputedly prove that the DIN was mentioned in the Assessment Oder or generated and communicated to the assessee

Wonder Infrabuild Pvt. Ltd.(Successor to Chiba Electrotech Pvt. Ltd.), Gurgaon vs. ACIT, Central Circle-29, Delhi

In the result, the appeals of the assessee are allowed

ITA 3064/DEL/2022[2012-13]Status: DisposedITAT Delhi10 Nov 2023AY 2012-13

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Us

For Appellant: Sh. Ved Jain, CA &For Respondent: Sh. Amit Katoch, CIT-DR
Section 153A

considered view that the orders have to be quashed. The ld. DR has succeeded in pursuing the bench to give liberty file Miscellaneous Application in case the revenue could undisputedly prove that the DIN was mentioned in the Assessment Oder or generated and communicated to the assessee

Rajesh J Aeren, New Delhi vs. ACIT Central Circle-18, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 7128/DEL/2019[2012-13]Status: DisposedITAT Delhi10 Nov 2023AY 2012-13

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2012-13 & Asstt. Year: 2012-13 Rajesh J Aeren, Vs. Acit, Aerens Estate, Central Circle 18 Mall Road, New Delhi. Kishan Garh, D-3, Vasant Kunj, New Delhi – 110 070 Pan Aahpg0479N (Appellant) (Respondent)

For Appellant: Shri Rajeshwar Painuly, CAFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 234A(3)Section 271(1)(C)Section 271A

recalled matter. It was decided by the Tribunal on 13.08.2019 ex-parte for ITA No. 6251/Del/2016 & non appearance of the assessee. The assessee filed miscellaneous application which was accepted and the said order of the Tribunal was recalled. Appeal No. 6251/Del/16 2. The assessee has taken the following grounds

Sh. Rajesh J Aeren, New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 6251/DEL/2016[2012-13]Status: DisposedITAT Delhi10 Nov 2023AY 2012-13

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2012-13 & Asstt. Year: 2012-13 Rajesh J Aeren, Vs. Acit, Aerens Estate, Central Circle 18 Mall Road, New Delhi. Kishan Garh, D-3, Vasant Kunj, New Delhi – 110 070 Pan Aahpg0479N (Appellant) (Respondent)

For Appellant: Shri Rajeshwar Painuly, CAFor Respondent: Shri Vivek Vardhan, Sr. DR
Section 132Section 132(1)Section 142(1)Section 143(2)Section 143(3)Section 234A(3)Section 271(1)(C)Section 271A

recalled matter. It was decided by the Tribunal on 13.08.2019 ex-parte for ITA No. 6251/Del/2016 & non appearance of the assessee. The assessee filed miscellaneous application which was accepted and the said order of the Tribunal was recalled. Appeal No. 6251/Del/16 2. The assessee has taken the following grounds

The ACIT, Central Circle-1, Junagadh vs. M/S. Gujarat Sidhee Cement Ltd., Veraval

ITA 370/RJT/2014[2008-09]Status: HeardITAT Rajkot10 Nov 2023AY 2008-09

Bench: Mrs. Annapurna Gupta & Shri T.R. Senthil Kumar(Through Web-Based Video Conferencing Platform) िनधा"रणवष"/Assessment Year: 2008-09 Vs. M/S. Gujarat Sidhee Cement Ltd., The Acit, Sidhigram, Veraval Kodinar Road, Circle-1, Veraval Junagadh Pan : Aaacg 8057 G अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "" "" यथ" "" "" यथ" यथ"/ (Respondent) यथ" Revenue By : Shri Shramdeep Sinha, Cit-Dr Assessee By : Shri Vimal Desai, Ar सुनवाई क" तारीख/Date Of Hearing : 06.11.2023 घोषणा क" तारीख /Date Of Pronouncement: 10.11.2023 आदेश/O R D E R आदेश आदेश आदेश Per Annapurna Gupta: Present Appeal Has Been Filed By The Revenue Against The Order Passed By The Ld. Cit(A) U/S 250(6) Of The Act Dated 27.03.2014 Pertaining To Assessment Year 2008-09. 2. Earlier, The Appeal Was Adjudicated By The Itat Vide Its Order Dated 11.09.2019; But Subsequently On A Miscellaneous Application Filed By The Revenue, The Appeal Was Recalled For Adjudicating Afresh Ground No.4 Raised By The Revenue Vide Order Passed By The Itat In Ma No.33/Rjt/2020 Dated 06.10.2023. The Itat Noted That The Issue Raised In The Said Ground Had Been Adjudicated Following The Decision In Assessee’S Own Case For Ay 2009-10, But Found That There Was No Parity In The Said Two Cases. Accordingly, Noting This Mistake In The Order Of The Itat, The Appeal Was Recalled For Adjudicating Ground No.4 Raised By The Revenue In Its Appeal In No. 370/Rjt/2014 Which Pertained To The Issue Of Disallowance Of Business

For Appellant: Shri Vimal Desai, ARFor Respondent: Shri Shramdeep Sinha, CIT-DR
Section 250(6)Section 37(1)

pertaining to Assessment Year 2008-09. 2. Earlier, the appeal was adjudicated by the ITAT vide its order dated 11.09.2019; but subsequently on a Miscellaneous Application filed by the Revenue, the appeal was recalled for adjudicating afresh Ground No.4 raised by the Revenue vide order passed by the ITAT ... business 2 ACIT Vs. Gujarat Sidhee Cement Ltd AY : 2008-09 promotion expenses. The relevant portion of the order of the ITAT in the Miscellaneous Application at paragraph Nos. 4 to 6 reads as under:- “4. As regards second issue, the ld. Departmental Representative submitted that the Tribunal dismissed this

Maharawal Khewaji Trust, Faridkot vs. The Income Tax Officer, Faridkot

In the result, all the appeals and MAs filed by the assessee and revenue are dismissed as abated

ITA 558/ASR/2015[1994-95]Status: DisposedITAT Amritsar09 Nov 2023AY 1994-95

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12ASection 143(3)Section 250(6)

Officer- Ward-III(3), Faridkot (in brevity the AO) order passed u/s 143(3) of the Act. Also a batch of ten (10) Miscellaneous Applications (in brevity MA) were filed by both assessee and revenue against the order of the ITAT-Amritsar Bench ... ITAT be transferred to the Chandigarh Bench of ITAT. I.T.A. Nos. 544 to 547/Asr/2009 & Ors 6 It is, therefore, requested that the appeals/ Miscellaneous Applications of the assessee may kindly be transferred to Chandigarh Bench of ITAT on account of territorial jurisdiction as well as financial jurisdiction which lies with

Maharwal Khewaji Trust, Faridkot vs. The Dy. Commissioner of Income-Tax, Ferozepur

In the result, all the appeals and MAs filed by the assessee and revenue are dismissed as abated

ITA 730/ASR/2013[2010-11]Status: DisposedITAT Amritsar09 Nov 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12ASection 143(3)Section 250(6)

Officer- Ward-III(3), Faridkot (in brevity the AO) order passed u/s 143(3) of the Act. Also a batch of ten (10) Miscellaneous Applications (in brevity MA) were filed by both assessee and revenue against the order of the ITAT-Amritsar Bench ... ITAT be transferred to the Chandigarh Bench of ITAT. I.T.A. Nos. 544 to 547/Asr/2009 & Ors 6 It is, therefore, requested that the appeals/ Miscellaneous Applications of the assessee may kindly be transferred to Chandigarh Bench of ITAT on account of territorial jurisdiction as well as financial jurisdiction which lies with

Maharwal Khewaji Trust, Faridkot vs. The Dy. Commissioner of Income-Tax, Ferozepur

In the result, all the appeals and MAs filed by the assessee and revenue are dismissed as abated

ITA 729/ASR/2013[2009-10]Status: DisposedITAT Amritsar09 Nov 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12ASection 143(3)Section 250(6)

Officer- Ward-III(3), Faridkot (in brevity the AO) order passed u/s 143(3) of the Act. Also a batch of ten (10) Miscellaneous Applications (in brevity MA) were filed by both assessee and revenue against the order of the ITAT-Amritsar Bench ... ITAT be transferred to the Chandigarh Bench of ITAT. I.T.A. Nos. 544 to 547/Asr/2009 & Ors 6 It is, therefore, requested that the appeals/ Miscellaneous Applications of the assessee may kindly be transferred to Chandigarh Bench of ITAT on account of territorial jurisdiction as well as financial jurisdiction which lies with

Maharwal Khewaji Trust, Faridkot vs. The Asstt. Commissioner of Income-Tax, Ferozepur

In the result, all the appeals and MAs filed by the assessee and revenue are dismissed as abated

ITA 728/ASR/2013[2008-09]Status: DisposedITAT Amritsar09 Nov 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12ASection 143(3)Section 250(6)

Officer- Ward-III(3), Faridkot (in brevity the AO) order passed u/s 143(3) of the Act. Also a batch of ten (10) Miscellaneous Applications (in brevity MA) were filed by both assessee and revenue against the order of the ITAT-Amritsar Bench ... ITAT be transferred to the Chandigarh Bench of ITAT. I.T.A. Nos. 544 to 547/Asr/2009 & Ors 6 It is, therefore, requested that the appeals/ Miscellaneous Applications of the assessee may kindly be transferred to Chandigarh Bench of ITAT on account of territorial jurisdiction as well as financial jurisdiction which lies with

Maharwal Khewaji Trust, Faridkot vs. The Asstt. Commissioner of Income-Tax, Ferozepur

In the result, all the appeals and MAs filed by the assessee and revenue are dismissed as abated

ITA 727/ASR/2013[2007-08]Status: DisposedITAT Amritsar09 Nov 2023AY 2007-08

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12ASection 143(3)Section 250(6)

Officer- Ward-III(3), Faridkot (in brevity the AO) order passed u/s 143(3) of the Act. Also a batch of ten (10) Miscellaneous Applications (in brevity MA) were filed by both assessee and revenue against the order of the ITAT-Amritsar Bench ... ITAT be transferred to the Chandigarh Bench of ITAT. I.T.A. Nos. 544 to 547/Asr/2009 & Ors 6 It is, therefore, requested that the appeals/ Miscellaneous Applications of the assessee may kindly be transferred to Chandigarh Bench of ITAT on account of territorial jurisdiction as well as financial jurisdiction which lies with

Maharwal Khewaji Trust, Faridkot vs. Assistant Commissioner of Income Tax Circle-III, Ferozepur

In the result, all the appeals and MAs filed by the assessee and revenue are dismissed as abated

ITA 547/ASR/2009[2006-07]Status: DisposedITAT Amritsar09 Nov 2023AY 2006-07

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12ASection 143(3)Section 250(6)

Officer- Ward-III(3), Faridkot (in brevity the AO) order passed u/s 143(3) of the Act. Also a batch of ten (10) Miscellaneous Applications (in brevity MA) were filed by both assessee and revenue against the order of the ITAT-Amritsar Bench ... ITAT be transferred to the Chandigarh Bench of ITAT. I.T.A. Nos. 544 to 547/Asr/2009 & Ors 6 It is, therefore, requested that the appeals/ Miscellaneous Applications of the assessee may kindly be transferred to Chandigarh Bench of ITAT on account of territorial jurisdiction as well as financial jurisdiction which lies with

Maharawal Khewaji Trust, Faridkot vs. Assistant Commissioner of Income Tax Circle-III, Ferozepur

In the result, all the appeals and MAs filed by the assessee and revenue are dismissed as abated

ITA 546/ASR/2009[2005-06]Status: DisposedITAT Amritsar09 Nov 2023AY 2005-06

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12ASection 143(3)Section 250(6)

Officer- Ward-III(3), Faridkot (in brevity the AO) order passed u/s 143(3) of the Act. Also a batch of ten (10) Miscellaneous Applications (in brevity MA) were filed by both assessee and revenue against the order of the ITAT-Amritsar Bench ... ITAT be transferred to the Chandigarh Bench of ITAT. I.T.A. Nos. 544 to 547/Asr/2009 & Ors 6 It is, therefore, requested that the appeals/ Miscellaneous Applications of the assessee may kindly be transferred to Chandigarh Bench of ITAT on account of territorial jurisdiction as well as financial jurisdiction which lies with

Maharawal Khewaji Trust, Faridkot vs. Assistant Commissioner of Income Tax Circle-III, Ferozepur

In the result, all the appeals and MAs filed by the assessee and revenue are dismissed as abated

ITA 545/ASR/2009[2004-05]Status: DisposedITAT Amritsar09 Nov 2023AY 2004-05

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12ASection 143(3)Section 250(6)

Officer- Ward-III(3), Faridkot (in brevity the AO) order passed u/s 143(3) of the Act. Also a batch of ten (10) Miscellaneous Applications (in brevity MA) were filed by both assessee and revenue against the order of the ITAT-Amritsar Bench ... ITAT be transferred to the Chandigarh Bench of ITAT. I.T.A. Nos. 544 to 547/Asr/2009 & Ors 6 It is, therefore, requested that the appeals/ Miscellaneous Applications of the assessee may kindly be transferred to Chandigarh Bench of ITAT on account of territorial jurisdiction as well as financial jurisdiction which lies with

Maharawal Khewaji Trust, Faridkot vs. Assistant Commissioner of Income Tax Circle-III, Ferozepur

In the result, all the appeals and MAs filed by the assessee and revenue are dismissed as abated

ITA 544/ASR/2009[2003-04]Status: DisposedITAT Amritsar09 Nov 2023AY 2003-04

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 12ASection 143(3)Section 250(6)

Officer- Ward-III(3), Faridkot (in brevity the AO) order passed u/s 143(3) of the Act. Also a batch of ten (10) Miscellaneous Applications (in brevity MA) were filed by both assessee and revenue against the order of the ITAT-Amritsar Bench ... ITAT be transferred to the Chandigarh Bench of ITAT. I.T.A. Nos. 544 to 547/Asr/2009 & Ors 6 It is, therefore, requested that the appeals/ Miscellaneous Applications of the assessee may kindly be transferred to Chandigarh Bench of ITAT on account of territorial jurisdiction as well as financial jurisdiction which lies with

Central Investigation and Security Services Limited, Mumbai vs. Deputy Commissioner of Income Tax, CPC, Bangalore

In the result, the appeal of the assessee is dismissed

ITA 2363/MUM/2021[2018-19]Status: DisposedITAT Mumbai02 Nov 2023AY 2018-19

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2018-19 Central Investigation & Dy. Cit, Cpc Security Services Ltd., Bangalore-565050. Vs. Block Q, Dalal Estate, Mumbai Central 400 008. Pan No. Aaacc 6145 P Appellant Respondent Assessee By : Mr. Adiya Sharma Revenue By : Mr. H M Bhatt, Dr Date Of Hearing : 25/10/2023 : Date Of Pronouncement 02/11/2023

For Appellant: Mr. Adiya SharmaFor Respondent: Mr. H M Bhatt, DR
Section 36Section 36(1)(va)Section 43B

Income-tax Appellate Tribunal (in short ‘the Tribunal’) on 28.07.2022. But, subsequently recalled by way of order of the Tribunal dated 26.07.2023 passed in Miscellaneous Application No. 158/Mum/2023, which was filed by the Income-tax Department. Central Investigation and Security Services Ltd. 2 Central Investigation and Security Services

Vansh Nirmay Infraprojects Ltd, Mumbai vs. Income Tax Officer-14(1) (2), Mumbai

In the result, the appeal filed by the assessee is partly allowed

ITA 475/MUM/2022[2013-14]Status: DisposedITAT Mumbai31 Oct 2023AY 2013-14

Bench: Justice C.V. Bhadang () & Shri B.R. Baskaran (Am)

Section 36(1)(va)

deduction u/s 36(1)(va) of the Act was allowed by following decision rendered by a co-ordinate bench. Subsequently, the revenue filed a miscellaneous application seeking recall of the above said order in view of the decision rendered by Hon’ble Supreme Court in the case of Checkmate Services ... Appeal no.2833 of 2016 dated 12-10-2022). The above said miscellaneous application filed by the revenue was numbered as MA No. 370/Mum/2023. While disposing the above said 2 Vansh Nimay Infraprojects Limited miscellaneous application on 18-09-2023, the Tribunal recalled its earlier order dated 15.07.2022 passed in this

Bharatbhai Naginbhai Patel, Ankleshwar vs. Income Tax Officer, Ward - 2(4), Bharuch

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

ITA 393/SRT/2023[2012-13]Status: DisposedITAT Surat30 Oct 2023AY 2012-13

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.393/Srt/2023 Assessment Year: (2012-13) (Physical Hearing) Bharatbhai Nagjibhai Patel, Vs. The Ito, 392, Nishal Faliu, Nava Haripura, Ward- 2(4), Sajod, Ankleshwar, Bharuch, Bharuch, Gujarat – 393020. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Bpppp4227M (Appellant) (Respondent) Shri Ashutosh P. Nanavaty, Ca Appellant By Shri Vinod Kumar, Sr. Dr Respondent By Date Of Hearing 16/10/2023 Date Of Pronouncement 30/10/2023

Section 143(3)Section 249(3)

Surat was also not having any experience or exposure in attending appeal before CIT(A) therefore said Chartered Accountant has not filed any Miscellaneous Application or Affidavit for Condonation of Delay and such miscellaneous application and affidavit is being filed before Hon'ble Surat for the first time. 5.It ... However out of abundant caution, lest submission of filing of appeal within 15 days after knowledge of assessment order on 7/09/2021; therefore this miscellaneous application for condonation of delay is preferred. 8.It is therefore earnestly urged that as appellant having good cause or agriculture income and sickness of appellant

Tech Mahindra Ltd ( Formerly Known As Mahindra British Telecom Ltd), Mumbai vs. DCIT Cir 2(3), Mumbai

In the result, appeal is allowed in favour of the assessee

ITA 1034/MUM/2010[2004-05]Status: DisposedITAT Mumbai27 Oct 2023AY 2004-05

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

Section 10ASection 143(2)Section 80GSection 80HSection 92C

vide order dated 23/03/2022 in ITA No.1034/Mum/2010 has remanded the issue back to the file of the Assessing Officer/ TPO. The assessee filed a Miscellaneous Application on the said order of the Tribunal and the Tribunal has vide order in 2 ITA 1034/Mum/2022 Tech Mahindra Limited M.A.No.276/Mum/2022 dated 04/09/2023 ... paid which is available at that particular point of time in the open market and as per the practice on. The assessee moved a miscellaneous application stating that the Tribunal has not applied the ratio laid down by the jurisdictional High Court in the case of CIT vs Indo American

Gautam Technocast, Mumbai vs. Deputy Commissioner of Income Tax CPC, Bangalore

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

ITA 2335/MUM/2021[2018-19]Status: DisposedITAT Mumbai26 Oct 2023AY 2018-19

Bench: Shri B R Baskaran, Hon’Ble & Shri Narender Kumar Choudhry, Hon’Blegautam Technocast, Dy. Cit Cpc, Bangalore. 7/12, Meckone House, Vs. 369, Bhandarkar Road, Matunga East, Mumbai 400 019. Pan Aabfg8700E (Appellant) (Respondent)

For Appellant: Shri Kishore ShahFor Respondent: Shri Paresh Deshpande, Sr AR
Section 143(1)Section 143(3)Section 36(1)(va)

dated 28-07-2022 deciding the issue of late payment of employees’ contribution to PF/ESI in favour of the assessee. Subsequently, consequent to the miscellaneous application filed by the revenue upon receipt of order passed by Hon’ble Supreme Court in the case of Checkmate Services