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TMI Blog2015 (11) TMI 1291X X X X Extracts X X X X X X X X Extracts X X X X ..... hta with Shri G.M.Thakor,ARs ORDER PER SHRI KUL BHARAT, JUDICIAL MEMBER : These three appeals by the different Assessees are directed against the common order of the Ld.Commissioner of Income Tax(Appeals)-I, Ahmedabad ['CIT(A)' in short] dated 28/06/2012 pertaining to Assessment Year (AY) 2006-07. Since in all these appeals grounds are identical, therefore these were heard together and are be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the file of the CIT(A) by the Hon'ble ITAT iv) On the facts and circumstances of the case, the Ld.Commissioner of Income tax (A) ought to have upheld the order of the Assessing Officer. v) It is, therefore, prayed that the order of the Ld.Commissioner of Income tax (A) may be set-aside and that of the Assessing Officer be restored. 2. Briefly stated common facts are that the Assessing Offic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red in IT(ss)A Nos.100 to 107/Ahd/2010 dated 07/06/2012. Therefore, he submitted that these penalty appeals may also be restored back to the file of ld.CIT(A). 3.1. The ld.CIT-DR has no objection to the proposition. 4. We have heard the rival submissions, perused the material available on record and gone through the orders of the authorities below as well as the decision of the Tribunal relied u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hich penalty under dispute u/s.271(1)(c) had been imposed in the cases of the assessee(s) in appeal in AY 2006-07), had been remitted back to the file of CIT(A) by Hon'ble ITAT through order dated 7.6.2012 in the case of these assessee(s) the very basis of penalty does not survive, and therefore the AO is directed to delete the penalties imposed, which are as under:- Name of the assessee Amount ..... X X X X Extracts X X X X X X X X Extracts X X X X
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