← All Phrases

“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

N.R. Wires Private Limited, Bhilai vs. Deputy Commissioner of Income Tax, Circle 1(1), Bhilai

ITA 67/RPR/2019[2013-14]Status: DisposedITAT Raipur12 Jun 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

reason that the captioned respective appeals have been recalled in terms of our observations recorded while disposing off the revenue’s miscellaneous applications for the limited purpose of giving effect to the 14 ITA No.67/RPR/2019 & 38 Others. judgment of the Hon’ble Supreme Court in the case of Checkmate Services

Mesers Vicon Motorcycle and Scooter India Private Limited, Raipur vs. Assisttant Commissioner of Income Tax, Circle -4(1), Raipur

ITA 194/RPR/2019[2015-16]Status: DisposedITAT Raipur12 Jun 2023AY 2015-16

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

reason that the captioned respective appeals have been recalled in terms of our observations recorded while disposing off the revenue’s miscellaneous applications for the limited purpose of giving effect to the 14 ITA No.67/RPR/2019 & 38 Others. judgment of the Hon’ble Supreme Court in the case of Checkmate Services

Mesers Sky Automobiles, Raipur (Cg) vs. Deputy Commissioner of Income Tax, Circle - 2(1), Raipur (Cg)

ITA 149/RPR/2019[2013-14]Status: DisposedITAT Raipur12 Jun 2023AY 2013-14

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

reason that the captioned respective appeals have been recalled in terms of our observations recorded while disposing off the revenue’s miscellaneous applications for the limited purpose of giving effect to the 14 ITA No.67/RPR/2019 & 38 Others. judgment of the Hon’ble Supreme Court in the case of Checkmate Services

Shri Shri Ranveer Singh Vidhuri, Raipur vs. The Dy. Commissioner of Income Tax, -2(1), Raipur (Cg)

ITA 304/BIL/2016[2012-13]Status: DisposedITAT Raipur12 Jun 2023AY 2012-13

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: Shri Abhishek Mahawar, CAFor Respondent: Shri V.K Singh, CIT-DR

reason that the captioned respective appeals have been recalled in terms of our observations recorded while disposing off the revenue’s miscellaneous applications for the limited purpose of giving effect to the 14 ITA No.67/RPR/2019 & 38 Others. judgment of the Hon’ble Supreme Court in the case of Checkmate Services

K A Hospitality Private Limited, Mumbai vs. Icome Tax Department -CPC-Bagalore, Bangalore

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

ITA 1325/MUM/2022[2019-20]Status: DisposedITAT Mumbai02 Jun 2023AY 2019-20

Bench: Shri B.R.Baskaran & Shri Vikas Awasthym.A No.159/Mum/2023 [ Arising Out Of Ita No.1325/Mum/2022 (A.Y.2019-20)]

For Appellant: Shri A.N.ShahFor Respondent: Shri Soumendu Kumar Dash
Section 143(1)Section 143(1)(a)Section 143(3)Section 36(1)(va)

Date of hearing : 02/06/2023 घोषणा क" "त"थ/ Date of pronouncement : 02/06/2023 2 M.A NO.159/MUM/2023 आदेश/ ORDER PER VIKAS AWASTHY, JM: This Miscellaneous Application has been filed by the Department seeking rectification in the Tribunal order dated 25/082022 vide which appeal of the assessee in ITA No.1325/Mum/2022 for assessment year ... date under the respective Acts is not allowable as deduction. 3. Per contra, Shri A.N.Shah appearing on behalf of the assessee vehemently opposed the Miscellaneous Application. The ld. Authorized Representative for the assessee /respondent submitted that in assessee’s case assessment was framed u/s. 143(1) of the Income

Pradman Engineering Services P Ltd., Mumbai vs. CIT (A), NFAC, Delhi, Mumbai

The appeals are dismissed

ITA 91/MUM/2023[2019-20]Status: DisposedITAT Mumbai31 May 2023AY 2019-20
For Appellant: Shri Bhadresh DoshiFor Respondent: Ms. Naina K. Kumar
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 254Section 36(1)(va)Section 43B

Appeals were disposed vide order, dated 27/09/2021. However, the same were recalled, vide common order dated 03.02.2023, passed in Miscellaneous Applications (MA No. 359 & 360/Mum/2022) filed by the Revenue. 1.2. By way of ITA No. 147/Mum/2023 the Assessee (i.e. Odex India ITA No.2056 /Mum/2021 (Assessment Year

Odex India Solutions P Ltd., Mumbai vs. CIT (A), NFAC, Delhi

The appeals are dismissed

ITA 147/MUM/2023[2019-20]Status: DisposedITAT Mumbai31 May 2023AY 2019-20
For Appellant: Shri Bhadresh DoshiFor Respondent: Ms. Naina K. Kumar
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 254Section 36(1)(va)Section 43B

Appeals were disposed vide order, dated 27/09/2021. However, the same were recalled, vide common order dated 03.02.2023, passed in Miscellaneous Applications (MA No. 359 & 360/Mum/2022) filed by the Revenue. 1.2. By way of ITA No. 147/Mum/2023 the Assessee (i.e. Odex India ITA No.2056 /Mum/2021 (Assessment Year

DCIT Circle-1, Thane vs. M/S. Canterburg Tech-Bpo (India) Pvt. Ltd (, Mumbai

In the result, the appeal of the Revenue is allowed

ITA 629/MUM/2022[2018-19]Status: DisposedITAT Mumbai31 May 2023AY 2018-19

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2018-19 Dcit, Circle-1, Thane Room M/S Canterburg Tech-Bpo No. 22, B-Wing 6Th Floor, Ashar (India) Pvt. Ltd., It Park, Wagle Industrial Vs. Plot No. Cst-254, 2Nd Floor, Estate, Thane(W)-400604. Thakur Complex Station Road, Gonvandi, Mumbai-400088. Pan No. Aaccc 8523 B Appellant Respondent Assessee By : None Revenue By : Ms. Richa Gulati, Dr : Date Of Hearing 25/05/2023 Date Of Pronouncement : 31/05/2023 Order

For Appellant: NoneFor Respondent: Ms. Richa Gulati, DR
Section 139(1)Section 36Section 43B

same is of curative/declaratory of the previous law? 2. This appeal was originally dismissed by the Tribunal in order dated 25.05.2022. However, on further Miscellaneous Application filed by the Revenue the order of the Tribunal has been recalled by way of MA No. 30/Mum/2023 dated 13.04.2023, hence came before

Creative Textile Mills Private Limited, Mumbai vs. DCIT CPC, Bangalore

In the result, the appeal of the assessee is dismissed

ITA 409/MUM/2022[2018-19]Status: DisposedITAT Mumbai31 May 2023AY 2018-19

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2018-19 Creative Textile Mills Pvt. Ltd., Dcit Cpc, 212, Cama Indl. Esate, Sun Post Box No. -1 Electronic Mill Compound, Lower Parel, Vs. City Post Office, Mumbai-400013. Karnataka-560 100. Pan No. Aaacc 5458 P Appellant Respondent Assessee By : Mr. Sunil Hirawat Revenue By : Ms. Richa Gulati Date Of Hearing : 22/05/2023 : Date Of Pronouncement 31/05/2023 Order

For Appellant: Mr. Sunil HirawatFor Respondent: Ms. Richa Gulati
Section 36(1)(va)

Centre, Delhi [in short ‘the Ld. CIT(A)’] for assessment year 2018-19. The appeal was originally adjudicated on 20.05.2022, however subsequently on the Miscellaneous Application filed by the Revenue, the appeal has been recalled by the order of the Tribunal dated 13.04.2023 passed in MA No. 405/Mum/2022, and thus

Joseph Leslie & Company LLP, Mumbai vs. Circle 22(1), Mumbai, Lalbaug

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

ITA 297/MUM/2022[2018-19]Status: DisposedITAT Mumbai31 May 2023AY 2018-19

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2018-19 Joseph Leslie & Company Llp, Circle 22(1), 3Rd Floor, Leslico House, Piramal Chamber, Vs. Bhavani Shankar Road, Lalbaug, Parel, Dadar West, Mumbai-400012. Mumbai-400028. Pan No. Aahfj 7149 Q Appellant Respondent Assessee By : None Revenue By : Ms. Richa Gulati Date Of Hearing : 23/05/2023 Date Of Pronouncement : 31/05/2023 Order

For Appellant: NoneFor Respondent: Ms. Richa Gulati
Section 2Section 36Section 43B

assessment year 2018-19. The appeal was originally heard on 18.05.2020 and adjudicated on 25.05.2020, however subsequently, by way of order in Miscellaneous Application No. 73/Mum/2023 the Tribunal recalled this order on 13.04.2023 and hence this appeal P a g e | 2 Joseph Leslie & Company LLP ITA No. 297/Mum/2022 came

Liberty Oil Mills Limited, Mumbai vs. Deputy Commissioner of Income Tax, Central Circle 3, Thane

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

ITA 212/MUM/2022[2019-20]Status: DisposedITAT Mumbai31 May 2023AY 2019-20

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2019-2020 Liberty Oil Mills Ltd., Dy. Cit Central Circle-3, 1-D Wing, Amerchand Income Tax Office, Qureshi Vs. Mansion, Madam Cama Mansion, Gokhale Road, Road, Colaba, Thane-400602 Mumbai-400039. Pan No. Aaacl 0888 N Appellant Respondent Assessee By : Mr. Gyaneshwar Kataram Revenue By : Ms. Richa Gulati, Dr : Date Of Hearing 30/05/2023 : Date Of Pronouncement 31/05/2023 Order

For Appellant: Mr. Gyaneshwar KataramFor Respondent: Ms. Richa Gulati, DR
Section 36(1)(va)Section 43B

assessment year 2019-2020. This appeal was originally heard on 18.05.2022 and pronounced on 25.05.2022. But however, on a Miscellaneous Application filed by the Revenue, the Tribunal by way of order dated 03.03.2023 in Miscellaneous Application No. 4/Mum/2023 has Liberty Oil Mills Ltd. 2 recalled the order of the Tribunal

Deputy Commissioner of Income Tax - Central Circle 2(4), Mumbai vs. Keystone Realtors Private Limited, Mumbai

In the result, appeal of the Revenue in ITA No

ITA 1808/MUM/2022[2017-18]Status: DisposedITAT Mumbai31 May 2023AY 2017-18

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.1807/मुं/ 2022 एवं 1808/मुं/ 2022 ("न.व.2016-17 एवं 2017-18)

For Appellant: Smt. Madhumalti Ghosh, CIT DRFor Respondent: Shri Naresh Kumar
Section 23Section 36(1)(iii)

that this issue has been decided against the assessee by the Tribunal in Assessment Year 2013-14. He submits that the assessee has filed Miscellaneous Application for recalling of the said order. The said application is pending for final disposal. 5.2 In respect of ground No.3 of appeal relating

Dy CIT CC 2(4), Mumbai vs. Keystone Realtors Pvt Ltd., Mumbai

In the result, appeal of the Revenue in ITA No

ITA 1807/MUM/2022[2016-17]Status: DisposedITAT Mumbai31 May 2023AY 2016-17

Bench: Shri Vikas Awasthy & Shri Gagan Goyalआअसं.1807/मुं/ 2022 एवं 1808/मुं/ 2022 ("न.व.2016-17 एवं 2017-18)

For Appellant: Smt. Madhumalti Ghosh, CIT DRFor Respondent: Shri Naresh Kumar
Section 23Section 36(1)(iii)

that this issue has been decided against the assessee by the Tribunal in Assessment Year 2013-14. He submits that the assessee has filed Miscellaneous Application for recalling of the said order. The said application is pending for final disposal. 5.2 In respect of ground No.3 of appeal relating

Babubhai Jagjivandas, Mumbai vs. ADIT (CPC) (ACIT 19(1), Mumbai

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

ITA 2316/MUM/2021[2018-19]Status: DisposedITAT Mumbai31 May 2023AY 2018-19

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2018-19 Babubhai Jagjivandas, Asstt. Director Of Income 128 Vishnu Niketan, Prathna Tax (Cpc), Bangalore [Acit Samaj Road, New Charni Vs. 19(1), Mumbai.] Road, Matru Mandir, Mumbai- Mumbai-400 004. 400 007. Pan No. Aaafb 5829 N Appellant Respondent Assessee By : None Revenue By : Mr. Suresh Periasamy, Dr : Date Of Hearing 29/05/2023 : Date Of Pronouncement 31/05/2023 Order

For Appellant: NoneFor Respondent: Mr. Suresh Periasamy, DR
Section 143(1)Section 3Section 36Section 36(1)(va)

This appeal was heard and pronounced by the Tribunal on 06.05.2022, wherein the appeal of the assessee was allowed. However, subsequently on Miscellaneous Application filed by the Revenue, the Tribunal vide order dated 13.04.2023 in MA No. 61/Mum/2023 has recalled the appeal and hence the appeal came before

M/S. P.A.Zaveri, Mumbai vs. ADIT, CPC, Begaluru

The appeals are dismissed

ITA 2057/MUM/2021[2019-20]Status: DisposedITAT Mumbai31 May 2023AY 2019-20
For Appellant: Shri Bhadresh DoshiFor Respondent: Ms. Naina K. Kumar
Section 139(1)Section 143(1)Section 143(1)(a)Section 2(24)(x)Section 254Section 36(1)(va)Section 43B

Appeals were disposed vide order, dated 27/09/2021. However, the same were recalled, vide common order dated 03.02.2023, passed in Miscellaneous Applications (MA No. 359 & 360/Mum/2022) filed by the Revenue. 1.2. By way of ITA No. 147/Mum/2023 the Assessee (i.e. Odex India ITA No.2056 /Mum/2021 (Assessment Year

Tara Kabra, Mumbai vs. Dy CIT -CC-1(3), Mumbai

ITA 1319/MUM/2021[2017-18]Status: DisposedITAT Mumbai31 May 2023AY 2017-18

Bench: Shri Amit Shukla, Jm & Shri Prashant Maharishi, Am आयकरअपीलसं./ I.T.A. No.1319/Mum/2021 (निर्धारणवर्ा / Assessment Year 2017-18) Tara Kabra Dcit, Cc-1(3) 2202, Aspean Mahindra Roomno.905, 9Th Floor, Eminente, S V Road Near Old Cgo Building, Annexe बिधम/ Patekar College, Goregaon M. K. Road, Vs. West, Mumbai-400 020 Mumbai-400 062 स्थायीलेखासं./जीआइआरसं./Pan No. Acbpk7381F (अपीलाथी/Appellant) (प्रत्यथी / Respondent) :

For Appellant: Shri Ajay SinghFor Respondent: Shri Ankush Kapoor, CIT
Section 132

AMIT SHUKLA, JUDICIAL MEMBER: Earlier, this appeal was heard and order was passed vide order dated 28.04.2022. However, in Miscellaneous Application No.211/Mum/2022 vide order dated 17.02.2023, the matter has 2 I.T.A. No.1319/Mum/2021 TARA KABRA been recalled for adjudication of Ground no. 2 raised in the appeal which reads as under

Ambuja Cements Ltd, Mumbai vs. Addl CIT Ltu, Mumbai

Appeal are dismissed

ITA 2968/MUM/2015[2008-09]Status: DisposedITAT Mumbai31 May 2023AY 2008-09

Bench: Shri Amit Shukla & Shri Amarjit Singhita No.2968/Mum/2015 (A.Y.2008-09) Ambuja Cement Ltd Vs. Acit-Ltu (Formerly Known As 29Th Floor, Centre-1, Gurjrat Ambuja Cements World Trade Centre, Ltd.) Cuffe Parade, Mumbai- Elegant Business Part, 400005 Midc Cross Road B, Andheri (E) Mumbai-400059 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaacg0569P Appellant .. Respondent Appellant By : Shri Chaitanya D Joshi Respondent By : Shri Manoj Mishra Date Of Hearing 30.05.2023 Date Of Pronouncement 31.05.2023 आदेश / O R D E R Per Bench : These Two Appeals Filed By The Assessee Were Adjudicated Vide Combined Order Of The Vide Itat No. 2968/Mum/2015 & 1665/Mum/2019 On 07.11.2022. 2. Thereafter The Assessee Filed Miscellaneous Application Vide Ma No. 381/Mum/2022 & Ma 382/Mum/2022 & Submitted That Additional Grounds Raised Vide Separate Application Dated 05.01.2018 Was Remained To The Adjudicated By The Tribunal In The Above Referred Order Dated 07.11.2022. P A G E | 2 Ambuja Cement Ltd. Vs Acit

For Appellant: Shri Chaitanya D JoshiFor Respondent: Shri Manoj Mishra
Section 115

filed by the assessee were adjudicated vide combined order of the vide ITAT No. 2968/Mum/2015 and 1665/Mum/2019 on 07.11.2022. 2. Thereafter the assessee filed miscellaneous application vide MA no. 381/Mum/2022 and MA 382/Mum/2022 and submitted that additional grounds raised vide separate application dated 05.01.2018 was remained to the adjudicated ... AMBUJA CEMENT LTD. VS ACIT ITA No. 2968/Mum/2015 3. The ITAT vide order dated 28.02.2023 has allowed the miscellaneous application filed by the assessee and recalled the order dated 07.11.2022 to the limited extent of adjudication of additional grounds raised by the assessee vide application dated 05.01.2018. 4. The additional

Ambuja Cements Ltd, Mumbai vs. Addl CIT Ltu, Mumbai

Appeal are dismissed

ITA 6375/MUM/2013[2007-08]Status: DisposedITAT Mumbai31 May 2023AY 2007-08

Bench: Shri Amit Shukla & Shri Amarjit Singhita No.2968/Mum/2015 (A.Y.2008-09) Ambuja Cement Ltd Vs. Acit-Ltu (Formerly Known As 29Th Floor, Centre-1, Gurjrat Ambuja Cements World Trade Centre, Ltd.) Cuffe Parade, Mumbai- Elegant Business Part, 400005 Midc Cross Road B, Andheri (E) Mumbai-400059 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No: Aaacg0569P Appellant .. Respondent Appellant By : Shri Chaitanya D Joshi Respondent By : Shri Manoj Mishra Date Of Hearing 30.05.2023 Date Of Pronouncement 31.05.2023 आदेश / O R D E R Per Bench : These Two Appeals Filed By The Assessee Were Adjudicated Vide Combined Order Of The Vide Itat No. 2968/Mum/2015 & 1665/Mum/2019 On 07.11.2022. 2. Thereafter The Assessee Filed Miscellaneous Application Vide Ma No. 381/Mum/2022 & Ma 382/Mum/2022 & Submitted That Additional Grounds Raised Vide Separate Application Dated 05.01.2018 Was Remained To The Adjudicated By The Tribunal In The Above Referred Order Dated 07.11.2022. P A G E | 2 Ambuja Cement Ltd. Vs Acit

For Appellant: Shri Chaitanya D JoshiFor Respondent: Shri Manoj Mishra
Section 115

filed by the assessee were adjudicated vide combined order of the vide ITAT No. 2968/Mum/2015 and 1665/Mum/2019 on 07.11.2022. 2. Thereafter the assessee filed miscellaneous application vide MA no. 381/Mum/2022 and MA 382/Mum/2022 and submitted that additional grounds raised vide separate application dated 05.01.2018 was remained to the adjudicated ... AMBUJA CEMENT LTD. VS ACIT ITA No. 2968/Mum/2015 3. The ITAT vide order dated 28.02.2023 has allowed the miscellaneous application filed by the assessee and recalled the order dated 07.11.2022 to the limited extent of adjudication of additional grounds raised by the assessee vide application dated 05.01.2018. 4. The additional

Ambuja Cements Limited, Mumbai vs. DCIT (Ltu), Mumbai

In the result, Miscellaneous Application filed by the assessee is allowed, while ground no

ITA 2384/MUM/2019[2010-11]Status: DisposedITAT Mumbai29 May 2023AY 2010-11

Bench: Shri B.R. Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri Yogesh TharFor Respondent: Dr. Samuel Pitta
Section 254(1)Section 254(2)

29/05/2023 Ambuja Cements Limited M.A no.222/Mum./2023 ITA no.2384/Mum./2019 O R D E R PER SANDEEP SINGH KARHAIL, J.M. By way of this Miscellaneous Application, filed under section 254(2) of the Income Tax Act, 1961 (“the Act”), the assessee seeks recall / rectification of the order dated 07/11/2022, passed ... have considered the submissions of both sides and perused the material available on record. The grievance of the assessee in the present miscellaneous application filed under section 254(2) of the Act is that while deciding assessee’s appeal for assessment year 2010-11, the coordinate bench dismissed ground no.8

Mohak Real Estate Private Limited, Gurugram, Haryana vs. PCIT-4, Delhi

In the result, the appeal of the assessee is allowed

ITA 1068/DEL/2021[2016-17]Status: DisposedITAT Delhi25 May 2023AY 2016-17

Bench: Shri Shamim Yahya & Ms. Astha Chandraasstt. Year: 2016-17

For Appellant: Shri R.S. Singhvi, CAFor Respondent: Shri Sumit Kumar Verma, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 263

days. Vide application dated 07.07.2021 the assessee sought condonation of delay in view of Hon’ble Supreme Court’s order dated 27.04.2021 in Miscellaneous Application No. 665/2021 in SMW(C) No.3/2020, a copy of which accompanied the application. After hearing the parties the delay is condoned