In the result, all these appeals of Revenue are held to be not maintainable, and
Bench: Shri Amit Shukla & Shri Anadee Nath Misshra
271(1)(c) of Rs. 34,85,759/- ignoring the fact the penalty so imposed by the AO is in consequence of the assessee’s appeal dismissed by the Ld. CIT(A) which were filed against the original order and the same was not adjudicated by the assessee by filing second appeal.” ITA NO.- 5801/Del/2016 1. Whether on the facts