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2018 (9) TMI 347 - AT - Income TaxLevy of penalty u/s 271(1)(c) - mistake in the letter of the Counsel for Assessee - Held that:- If there were mistake in the letter of the Counsel for Assessee, CIT(A) should have gone by the Order of the Tribunal and by following the Order of the Tribunal should have set aside and delete the penalty in the matter because there were no foundation exist for levy of the penalty against the assessee-company. CIT(A), in such circumstances, should not have allowed withdrawal of the appeal by the Counsel for the Assessee. If the Counsel for Assessee has committed a blatant mistake that should not have been allowed to continue by the First Appellate Authority and he was required by Law to follow the Order of the Tribunal to do substantial justice between the parties. No justification for CIT(A) to dismiss the appeal of assessee-company as withdrawn because it is well settled Law that assessee-company having once filed an appeal cannot withdraw it. Assessee-company under such circumstances was fully justified for filing appeal before the Tribunal. We, therefore, reject the contention of the CIT-D.R. that assessee-company cannot file appeal before the Tribunal in such circumstances.
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