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2019 (8) TMI 353 - AT - Income TaxPenalty u/s 271(1)(c) - combined order of penalty for additions made vide order u/s 143(3) r.w.s. u/s 153A and u/s 143(3) r.w.s. 147 - HELD THAT:- AO passed the common penalty order imposing penalty u/s 271(1)(c) in respect of the additions made vide order 143(3) r.w.s. u/s 153A and the order passed u/s 143(3) r.w.s. 147 on two different dates. Both the orders are independent of each other. AO required to initiate two penalty proceedings by issue of separate notices u/s 271(1)(c) of the Act and to pass separate penalty orders independently. Therefore, there was a defect in the penalty order passed by the AO u/s 271(1)(c) and the same is unsustainable. DR fairly conceded that in the instant case, the additions representing the penalty were deleted by the CIT(A) and the department did not prefer appeal against the CIT(A) order, hence there is no enforceable demand in respect of the penalties. As submitted by the DR since the additions representing penalty were deleted, the penalty also gets squared off and accordingly gets cancelled and there would be no grievance to the assessee. Accordingly, we set aside the order of the CIT(A) and delete the penalty levied by the AO. - Appeal of the assessee is allowed.
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