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TMI Blog2022 (2) TMI 214X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER PER: VIKRAM SINGH YADAV, A.M. These are two miscellaneous applications filed by the assessee against the order passed by the Co-ordinate Bench in ITA Nos. 60 & 61/JP/2018 dated 03/01/2020 for Assessment Year 2010-11. 2. At the outset, the ld. AR submitted that there is a delay of 21 days in filing the present miscellaneous applications and the reason for delay has been stated to be nation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e was drawn to para 4 of the decision of the Coordinate Bench where the Co-ordinate Bench has given a finding that it does not find merit in the order of AO treating the assessee in default for non-deduction of tax u/s 206C(1) of the Act in respect of scrap sales affected by him during the year under consideration. In respect of imposition of penalty u/s 271CA, our reference was drawn to the findi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 271CA of the Act should have also be decided in favour of the assessee as the penalty proceedings have no independent lags to stands in absence of deletion of addition in quantum proceedings. 5. Per contra, the ld. DR is heard who has relied on the order of the Co-ordinate Bench. 6. Heard both the parties and purused the material available on record. On perusal of the order passed by the Co-or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the assessee are allowed for statistical purposes. 8. We therefore, find that there is an apparent mistake which has crept in the order of the Co-ordinate Bench wherein in the quantum proceedings, the matter has been decided in favour of the assessee and in the same order, the matter relating to consequent levy of penalty has been restored back to the file of the AO. Therefore, the findings re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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