2018 (9) TMI 1093

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..... order does not sustain in toto but partially. Therefore, it will be appropriate to remand back this issue to the file of the Assessing Officer as there is no order giving effect to the CIT(A)’s order. The matter is remanded back to the file of the Assessing Officer. Needless to say, the assessee be given opportunity of hearing by following principles of natural justice - Appeal of the assessee is .....

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..... of the matter and in any case, action of Ld. CIT (A) in confirming the action of Ld. AO in framing the impugned penalty order which is beyond jurisdiction, illegal, in violation of principles of natural justice, by recording incorrect facts and findings, barred by limitation, contrary to the law and facts and deserves to be quashed. 3. That having regard to the facts and circumstances of the .....

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..... d void ab initio. 5. That having regard to the facts and circumstances of the case, Ld. CIT (A) has erred in law and on facts in confirming the action of Ld. AO in levying the penalty and passing the impugned penalty order that too without complying with the directions given by Ld. CIT(A) while deciding the appeal of the assessee in quantum proceedings. 6. That having regard to the fac .....

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..... ed by the assessment order, the assessee filed appeal before the CIT(A) and the CIT(A) has given a direction to the Assessing Officer to verify certain creditors after deleting addition of ₹ 20,40,399/-. The Assessing Officer yet not given the effect of order of the CIT(A) dated 16/09/2009 passed in the original assessment order. In the meanwhile, the Assessing Officer imposed the penalty of .....

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..... ble on record. The original assessment order passed u/s 143(3)/147 has been partially confirmed by the CIT(A) and addition of ₹ 20,40,399/- was deleted. Thus, the penalty for original assessment order does not sustain in toto but partially. Therefore, it will be appropriate to remand back this issue to the file of the Assessing Officer as there is no order giving effect to the CIT(A) s order .....

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