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2018 (4) TMI 1912 - AT - Income TaxRectification of mistake u/s 154 - Penalty proceedings under section 271(1)(c) - HELD THAT:- As there is no specific grievance of the assessee against the order passed under section 154 by the ld. CIT(A). In fact the assessee intends to file the appeal against the order dated 24.07.2014 vide which the penalty was partially confirmed. According to assessee, by an inadvertent mistake the appeal was filed against the subsequent order passed under section 154 - As prayed that the assessee be given liberty to file fresh appeal against the order of ld. CIT(A) vide which imposition of penalty was confirmed. According to assessee, under some bonafide mistake, the assessee has invoked wrong remedy. He also suggested that either the assessee should be permitted to file fresh grounds of appeal along with fresh Form No.36 in the very appeal because along with the order passed under section 154 the assessee has placed on record original order of the ld. CIT(A) dated 17.10.2014, Assessment Order, and penalty order. We deem it appropriate that in place of substitution of this appeal the assessee should file a separate appeal with application for condonation of delay, if so advised. The present appeal is not maintainable as such.
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