Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2020 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (1) TMI 991 - AT - Income TaxRectification of mistake - levy of penalty u/s 271(1)(c) - HELD THAT:- Tribunal has disposed of the appeal of the assesee ex-parte for non appearance of the assessee. The contentions of the assessee is that there is an error in the order of the Tribunal, inasmuch as in disposing of penalty appeals, when the quantum appeal was pending before the Ld.CIT(A). We find that when, the quantum appeal is pending before the lower authorities, disposing of penalty appeal on the same issues on which penalty has been levied would constitute a mistake apparent on record. Therefore, we are of the considered view that there is a merit in the miscellaneous applications filed by the assessee and accordingly, the order of the Tribunal is recalled and the appeals are posted for hearing on 26/02/2020, for which no separate notice will be issued to either parties.
|