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2019 (5) TMI 1639 - ITAT MUMBAIPenalty u/s 271(1)(c) - addition deleted in quantum appeal of the assessee - HELD THAT:- On a perusal of the impugned order of the learned Commissioner (Appeals), we find that in course of hearing of appeal, the decision of the Tribunal in quantum appeal was filed. On going through the order of the Tribunal, Commissioner (Appeals) having found that the additions on the basis of which penalty u/s 271(1)(c) was imposed have been deleted by the Tribunal, held that the penalty order passed under section 271(1)(c) of the Act would not survive. The aforesaid factual position remains uncontroverted. In fact, in ground no.1 of the present appeal, the Revenue has accepted the fact that the additions on the basis of which penalty under section 271(1)(c) of the Act was imposed have been deleted by the Tribunal. No infirmity in the order of the learned Commissioner (Appeals) in deleting the penalty imposed.
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