TMI Blog2015 (11) TMI 1291X X X X Extracts X X X X X X X X Extracts X X X X ..... DI, ACCOUNTANT MEMBER And SHRI KUL BHARAT, JUDICIAL MEMBER For The Appellant : Shri R.N. Parbat, CIT-DR For The Respondent : Shri P.M.Mehta with Shri G.M.Thakor,ARs ORDER PER SHRI KUL BHARAT, JUDICIAL MEMBER : These three appeals by the different Assessees are directed against the common order of the Ld.Commissioner of Income Tax(Appeals)-I, Ahmedabad [ CIT(A) in short] dated 28/06/2012 pertaining to Assessment Year (AY) 2006-07. Since in all these appeals grounds are identical, therefore these were heard together and are being disposed of by this consolidated order for the sake of convenience. The Assessees have raised the following common grounds, except quantum in appeal(s):- (Extracted from IT(ss)A No.448/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of the assessee(s) allowed the appeal(s). 3. At the outset, the ld.counsel for the assessee submitted that in quantum proceeding the Tribunal (ITAT D Bench Ahmedabad) in IT(ss)A Nos.100 to 107/Ahd/2010, for AY 2006-07 was pleased to restore the appeals to the file of ld.CIT(A). He has placed the decision of the Coordinate Bench rendered in IT(ss)A Nos.100 to 107/Ahd/2010 dated 07/06/2012. Therefore, he submitted that these penalty appeals may also be restored back to the file of ld.CIT(A). 3.1. The ld.CIT-DR has no objection to the proposition. 4. We have heard the rival submissions, perused the material available on record and gone through the orders of the authorities below as well as the decision of the Tribunal relied upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atel 4,55,878 Padmaben V.Patel 6,49,069 Nitinkumar V.Patel 5,79,597 The AO can take any action with respect to penalty, only after appellate orders are passed in consequence of Hon ble ITAT order dated 7.6.2012. As quantum appeal order does not survive penalties imposed on the basis of the same also do not survive and have therefore been directed to be deleted. 4.1. After considering the rival submissions, we hereby set aside the order of the ld.CIT(A) and restore these appeals to the file of ld.CIT(A) for decision afresh in accordance with law. Thus, all the three appeals of the Revenue are allowed for statisti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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