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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

Judgments citing miscellaneous application

The Visakhapatnam Port Authority, Visakhapatnam vs. Thejoint. CIT, Visakhapatnam

In the result, Miscellaneous Application filed by the assessee is

ITA 324/VIZ/2017[2012-2013]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2012-2013

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Blem.A. No. 67/Viz/2023 (In आयकरअपीलसं./ I.T.A. No.324/Viz/2017) ("नधा"रणवष"/ Assessment Year :2012-13) Visakhapatnam Port Authority, Vs. The Joint Commissioner Of (Formerly Known As M/S. Income Tax, Range-1, Visakhapatnam Port Trust), Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Assessee By : Sri Gvn Hari, Ar ""याथ"क"ओरसे/ Revenue By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 254(2)

तार"ख/ Date of Hearing : 22/12/2023 घोषणाक"तार"ख/Date of : 10/01/2024 Pronouncement O R D E R PER S. BALAKRISHNAN, Accountant Member : This Miscellaneous Application is filed by the assessee U/s. 254(2) of the Income Tax Act, 1961 seeking rectification of the order of the Tribunal passed ... assessee in its appeal ITA No. 324/Viz/2017 (AY 2012-13). Therefore, we find merit in the submission of the Ld. AR and accordingly the Miscellaneous Application filed by the assessee is allowed, to the limited purpose of adjudicating the Ground No.6 raised by the assessee in its appeal

Access Diamonds Private Limited, Mumbai vs. Dy. Commissioner of Income Tax, Central Circle-7(1), Mumbai

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

ITA 600/MUM/2023[2012-13]Status: DisposedITAT Mumbai01 Sept 2023AY 2012-13

Bench: Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.600/Mum/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) Access Diamonds Pvt. Ltd बिधम/ Dcit, Central Circle-7(1) Office No. 15, Floor- Aayakar Bhavan, Vs. Mezzanine, Laxmidas Mumbai-400020. Khimji Market, 36/38, Kalbadevi Road, Vitthalwadi, Mumbai- 400002. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aahca0551C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Vimal Punmiya Revenue By: Shri Dharmvir D Yadav (Sr. Dr) सुनवाई की तारीख / Date Of Hearing: 28/06/2023 घोषणा की तारीख /Date Of Pronouncement: 01/09/2023 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Cit(A)-49, Mumbai Dated 30.06.2016 For Ay. 2012-13. 2. There Is A Delay Of 2366 Days [I.E, Six (6) Years & 05 Months] In Filing Of This Appeal Before This Tribunal. 3. First Of All Will Deal With The Application Filed By The Ld. Ar Of The Assessee Shri Manish Panwar For Condonation Of In-Ordinate Delay. It Is Noted That The Assessee Is A Private Limited Company Engaged In The Business Of Trading Of Gold Bullion & Bars. For The Assessment Year Under Appeal, The Assessee Had Filed Its Return Of Income After Declaring Loss Of Rs. (8,932)/- On 27.09.2012. The Return Of Income Was Initially Processed U/S.143 (1) Of The Income Tax Act, 1961. Thereafter, The Case Of Assessee Was Selected For Scrutiny.

For Appellant: Shri Vimal PunmiyaFor Respondent: Shri Dharmvir D Yadav (Sr. DR)
Section 143Section 143(3)

attended tax matter satisfactorily and new tax consultant had obtained various documents, and that these circumstances and his ill health caused delay in filing Miscellaneous Application against ex parte order passed on account of non-prosecution, keeping in view of rule 24 of Income-tax Appellate Tribunal, 1963, delay ... filing Miscellaneous Application was to be condoned. 3.6 In the case of Kashmir Road Lines v. DCIT 2021] 123 taxmann.com 5 (Amritsar - Trib.), ITAT held that where assessee claimed condonation of delay of 124 days in filing appeal due to reason that appeal papers were prepared and handed over