2017 (1) TMI 1549

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..... Mr. B. Ravichandran, Member (Technical) For The Appellant : Mr. Sanjay Grover (Advocate) For The Respondent : Mr. Ranjan Khanna, DR ORDER Per S.K. Mohanty: The applicant has filed the Misc. Application for early hearing of appeal. We find that on similar facts, the Revenue has filed the appeal against the impugned order. Thus, by allowing the Misc. Application, we take up both the appeals .....

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..... tax liability. Thus, respectfully following the Coordinate Bench decision, we allow the appeal of the assessee. We find that Ld. Commissioner (Appeals) has rightly invoked Section 80 of the Finance Act, 1994 for setting aside the penalties against the Respondent. Therefore, the impugned order is set aside and the appeal is allowed in favour of the appellant. The appeal filed by the Revenue is dism .....

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