TMI Blog2021 (9) TMI 1265X X X X Extracts X X X X X X X X Extracts X X X X ..... rely because some rectification is pending before the ld CIT(A) against quantum proceedings it cannot become a mistake apparent from the record in the penalty proceedings. Of course, if there is error in the order of the ld CIT(A) in quantum proceedings and if the addition is deleted, naturally the penalty could be deleted thereafter. In fact this is the appeal against the order passed u/s 154 of the act in penalty order levying penalty u/s 271 (1) (C) of the and not the appeal against the penalty order passed u/s 271(1)(c) of the Act. Even the ground of appeal raised by the assessee do not support the respective orders attached with the appeal - ITA No. 3517/Del/2016 - - - Dated:- 28-9-2021 - Ms. Suchitra Kamble, Judicial Member An ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ification u/s 154 of the Act of penalty order and thus an order dismissing the application of the assessee preferred u/s 154 of the income tax act stating that there is no mistake apparent from the record was passed on 07.07.2014. 4. Against this order, the assessee is in appeal before us. The assessee has raised following grounds of appeal:- 1. Because the learned Commissioner of Income Tax (Appeals) erred in law as well as on facts while confirming the following disallowances : Disallowance by Assessing Officer Disallowed by Assessing Officer and confirmed by CIT (Appeals) Extent Amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and filed an adjournment application. He was also directed on the same to file copy of assessment order, this order till to date has not been complied with. In view of this, we do not find any other alternative but to decide the issue on the merit of the case as per information available on record. 6. The ld DR supported the order of the lower authorities. It was submitted that the learned assessing officer has correctly rejected the application u/s 154 of the act and the learned CIT capital has also decided the issue correctly. Merely because the appeal is pending in quantum proceedings cannot prohibit the learned assessing officer in passing the penalty order. 7. We have carefully considered the contentions of the ld DR and pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the ld AO and the ld CIT(A) based on which it could have been said that there is a mistake apparent from the record in absence the order u/s 271 (1) (C) of the Act by the ld AO. The ld AO is also justified in passing the order u/s 271 (1) (C) of the Act as the appeal of the assessee was dismissed by learned CIT A and further merely because some rectification is pending before the ld CIT(A) against quantum proceedings it cannot become a mistake apparent from the record in the penalty proceedings. Of course, if there is error in the order of the ld CIT(A) in quantum proceedings and if the addition is deleted, naturally the penalty could be deleted thereafter. In fact this is the appeal against the order passed u/s 154 of the act in pen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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