JYOTIBEN V. MANDALI, L/R OF LATE SHRI VIJAY M. MANDALI,,RAJKOT-GUJARAT vs. THE INCOME TAX OFFICER, WARD- 5(1),, RAJKOT-GUJARAT

PER Ms. MADHUMITA ROY – JUDICIAL MEMBER:

The instant appeal filed by the assessee is directed against the order dated 02.01.2014 passed by the Commissioner of Income Tax (Appeals) - IV, Rajkot arising out of the order dated 29.02.2012 passed by the ITO, Ward – 5(1), Rajkot under section 271(1)(c) of the Income Tax Act, 1961 (hereinafter referred as to “the Act”) for the Assessment Year (A.Y.) 2004-05. 2. At the outset, we note that, the impugned appeal emanating from the quantum appeal bearing ITA No. 220/Rjt/2011 has been relied by the Co-ordinate Bench. Once the Jyotiben V. Mandali vs. ITO Asst.Year – 2004-05

quantum addition has been deleted, the penalty against such addition does not survive, hence penalty order, impugned before us, become infructuous, thus, dismissed.

आदेश क" ""त"ल"प अ"े"षत/Copy of the Order forwarded to : 1. अपीलाथ" / The Appellant