TMI Blog2012 (10) TMI 1003X X X X Extracts X X X X X X X X Extracts X X X X ..... als against the consolidated order passed by the CIT(A), Jalandhar, dated 27.06.2012 relating to assessment year 1999-2000. As the issue involved in all the appeals is identical, these were heard together and are being disposed of by this common order for the sake of convenience. 2. The grounds raised by the Revenue in ITA No.354(Asr)/2012, which are common in other appeals, are reproduced as u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of the Ld. CIT(A) be set-aside and that of the AO be restored. 4. The appellant requests for leave to add or amend or alter the grounds of appeal before the appeal is heard and disposed of. 3. The facts narrated by the Revenue are not disputed by both the parties. Therefore, there is no need to repeat the same for the sake of convenience. 4. At the time of hearing Sh. Surind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DR, on the other hand, relied upon the orders passed by the Assessing Officer. 6. We have heard both the parties and perused the relevant material available with us, especially the order passed by this Bench dated 21stMay,2012 in assessees own cases in ITA Nos. 190, 191 192(Asr)2010 for the assessment year 1999-2000 (supra). We are of the view that this Bench has quashed the assessments in d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , POA, Jalandhar. (ii) ITA No.191(Asr)/2010 Sh. Joginder Singh, NRI, through Sh. Jarnail Singh, POA, Jalandhar. (iii) ITA No.192(Asr)/2010 Sh. Lakhbir Singh, NRI, through Sh. Jarnail Singh, POA, Jalandhar. 6. In the aforesaid common order the Hon ble ITAT have held, inter alia, that the ITO, Kapurthala had no jurisdiction to issue notice on the present assessees, which, in fact, shoul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in these assessment orders under appeal are also, therefore, invalid and bad in law and are hereby cancelled. 6.2. Keeping in view the aforesaid discussions as well as the relevant portion of the impugned order, as reproduced above, we are of the considered opinion that the Ld. first appellate authority has rightly deleted the penalty in dispute on the basis of quantum order passed by this B ..... X X X X Extracts X X X X X X X X Extracts X X X X
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