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Income Tax Appellate Tribunal, MUMBAI BENCHES “H”, MUMBAI
Before: SHRI SHAMIM YAHYA (AM) & SHRI RAM LAL NEGI (JM)
O R D E R
PER RAM LAL NEGI, JM
This appeal has been filed by the assessee against order dated 14/11/2014 passed by the Ld. Commissioner of Income Tax (Appeals)-38, Mumbai, for the assessment year 2004-05, whereby the Ld. CIT (A) has dismissed the appeal filed by the assessee against penalty order passed u/s 271 (1) (c) of the Income Tax Act, 1961 (for short ‘the Act’).
The assessee has challenged the impugned order passed by the Ld. CIT
(A) on the following effective grounds:-
1. “The learned Commissioner of Income Tax (Appeals) has erred in law and in facts in confirming the order passed by the Assessing Officer u/s 271 (1)(C) of the Act.
2. The learned Commissioner of Income Tax (Appeals) has erred in law and in facts in confirming the order of 2 Assessment Year: 2004-05 Assessing Officer without complying with the principles of natural justice.
3. The learned Commissioner of Income Tax (Appeals) has erred in law and in facts in confirming penalty u/s 271 (1)(C) of the Act at Rs. 13,20,180/-.
At the outset, the Ld. counsel for the assessee submitted before us that in the present case, the ITAT Mumbai has sent the quantum appeal back to the file of AO for fresh adjudication, therefore the impugned order does not survive. Accordingly, the Ld. counsel further submitted that the impugned order is liable to be set aside.
On the other hand, the Ld. Departmental Representative (DR) did not controvert the fact that the ITAT, Mumbai has restored the quantum appeal to the file of AO for fresh adjudication.
We have perused the material on record in the light of the contention of the appellant/assessee. In the present case, the Ld. CIT (A) confirmed the addition made by the AO vide assessment order dated 08.12.2011 passed u/s 153A read with section 143 (3) of the Act. The assessee challenged the order passed by the Ld. CIT (A) before the ITAT, Mumbai. As pointed out by the Ld. counsel for the assessee, the coordinate Bench has restored the quantum appeal of the assessee, to the file of the AO for passing assessment order afresh vide order dated 07.07.2017.
Since, the quantum appeal has been restored back to the file of AO for passing assessment order afresh, the impugned order passed by the Ld. CIT (A) does not survive. Accordingly, we restore this appeal also to the file of AO for passing order afresh, if needed, after passing assessment 3 Assessment Year: 2004-05
order in terms of order dated 07.07.2017 passed by the coordinate Bench in assessee’s quantum appeal referred above.
In the result, appeal filed by the assessee for assessment year 2004- 2005 is allowed for statistical purposes.