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Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD
Before: SHRI RAJPAL YADAV & SHRI AMARJIT SINGH
PER RAJPAL YADAV, JUDICIAL MEMBER: Assessee is in appeal before the Tribunal against order of the ld.CIT(A)-2, Baroda dated 20.7.2015 passed for the Asstt.Year 2008-09.
Brief facts of the case are that a penalty order under section 271(1)(c) of the Act was passed on 25.3.2013. The ld.AO issued notice under section 154 for rectification of this penalty order. In the opinion of the AO, certain reasons incorporated in para 3.4 of the penalty order required to be expunged because it is an inadvertent mistake. After hearing the assessee, the ld.AO has modified the penalty order, and rectified the same vide order dated 29.4.2014. Dissatisfied with the rectification, assessee filed appeal before the ld.CIT(A)
ITA No.2897/Ahd/2015 2 contending that reasons given in the penalty order cannot be rectified. It is a debatable issue. However, the ld.CIT(A) was not satisfied with the contentions of the assessee and dismissed its appeal. In a way, the ld.CIT(A) has confirmed the rectification order. Before us, the ld.counsel for the assessee contended that original penalty order dated 25.3.2013 was challenged before the ld.CIT(A) and ultimately litigation travelled to the Tribunal in ITA No.286/Ahd/2016. The Tribunal has allowed this appeal vide order dated 10.4.2018 wherein the Tribunal has deleted penalty by observing that addition stands deleted. He placed on record copy of the Tribunal’s order.
With the assistance of the ld.representatives, we have gone through the record carefully. Since penalty impugned in the original penalty order has been deleted, rectification of that order on account of incorporating certain reasons, is just an academic exercise in the present litigation, because allowance or dismissal of this appeal is not going to affect the assessee in any manner. Penalty has already been deleted. It is deleted on account of deletion of quantum addition. In such situation, this appeal becomes redundant, and accordingly dismissed.
In the result, appeal of is dismissed as indicated above.
Order pronounced in the Court on 1st February, 2019 at Ahmedabad.
Sd/- Sd/- (AMARJIT SINGH) (RAJPAL YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER
Ahmedabad; Dated 01/02/2019