TMI Blog2019 (6) TMI 918X X X X Extracts X X X X X X X X Extracts X X X X ..... c) was deleted by CIT(A) which was contested by the revenue in M/S ALLWILER INDIA PVT. LTD. [ 2018 (12) TMI 1658 - ITAT MUMBAI] wherein the same was also restored back keeping in view the fact that quantum additions were also restored back by the Tribunal. We do not find any infirmity in the same and the decision was quite logical one because the penalty appeal was filed by the revenue and not by the assessee since the penalty was already deleted by Ld.CIT(A). Therefore, the said order, in our opinion, would require no interference on our part. As the quantum order has been passed by Ld. AO u/s 143(3) r.w.s. 254 on 31/12/2017 wherein same addition has been repeated and fresh penalty proceedings has been initiated. The same is also in or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see seeks recall of common order of Tribunal ITA Nos. 1409 1410/Mum/2016 dated 11/12/2018, passed in revenue s appeals, in case of captioned assessee for Assessment Years 2008-09 2010-11. 2. Drawing our attention to the applications, Ld. Authorized Representative [DR], submitted that the issue involved in AY 2008-09 (ITA No.1409/Mum/2016) was levy of penalty u/s 271(1)(c) which has been restored back to the file of Ld. Assessing Officer for fresh consideration in view of the fact that quantum addition, against which the penalty was levied, was also restored back by the Tribunal vide ITA No. 1264/Mum/2012 order dated 25/11/2016. The Ld. AR drew attention to the fact that the quantum assessment order u/s 143(3) r.w.s. 254 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pinion, would require no interference on our part. 4. It has been brought to the notice that pursuant to the directions of Tribunal in ITA No.1264/Mum/2012, the quantum order has been passed by Ld. AO u/s 143(3) r.w.s. 254 on 31/12/2017 wherein same addition has been repeated and fresh penalty proceedings has been initiated. The same is also in order since the earlier penalty order would not survive and the only penalty which survive against the assessee would be pursuant to this order only. 5. The miscellaneous application for AY 2008-09 stand dismissed. 6. So far as application for AY 2010-11 is concerned, we find that the revenue agitated that relief granted by fits appellate authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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