M/S. PRATHMESH AGENCIES,,SILVASSA vs. THE ACIT.,VAPI CIRCLE,, VAPI

Order under section 254(1) of Income Tax Act PER PAWAN SINGH, JUDICIAL MEMBER: 1. These appeal by assessee are directed against the separate orders of ld. Commissioner of income tax (Appeals), Vapi, dated 18.03.2016 in quantum assessment and dated 13.02.2014 in the matter of penalty levied under section 271(1)(1)(c ) for assessment year (AY) 2005- 06. Initially, the appeal in was dismissed in limine for the want of non-prosecution vide order dated 10.03.2017. However, the order dated 10.03.2017 was recalled in MA No. 214/AHD/2017, vide order dated 19.10.2020.