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TMI Blog2019 (3) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... o be deleted. Thus hold and direct accordingly. The grounds raised by the assessee are accordingly allowed. - ITA Nos.7528 & 7529/Del/2018 - - - Dated:- 27-2-2019 - Shri R.K. Panda, Accountant Member For the Assessee : Shri S. Krishna, Advocate For the Revenue : Shri S.L. Anuragi, Sr.DR ORDER The above two appeals by the assessee are directed against the common order dated 30th August, 2018 of the CIT(A)-1, Noida, relating to Assessment Year 2012-13 and 2014-15, respectively. For the sake of convenience, both the appeals were heard together and are being disposed of by this common order. 2. In both the appeals, the assessee has challenged the order of the CIT(A) in levying penalty u/s 271(1)(c) of the IT Act on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the CIT(A) and the ld.CIT(A) instead of giving any relief to the assessee issued enhancement notice. The ld.CIT(A) was of the opinion that the assessee has wrongly claimed registration u/s 12AA of the Act and, therefore, the entire receipt of the assessee society should be treated as income of the assessee. He further observed that the assessee is not entitled for the benefit of the doctrine of mutuality. Since, according to him, the entire expenditure of the assessee society is for the benefit of the members of the association or persons and their relatives, therefore, the assessee has violated the provisions of section 13 of the Income-tax Act. He accordingly enhanced the income of the assessee society. 5. Subsequently, the ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ordingly submitted that so far as the impugned penalty appeals are concerned, it has no legs to stand since the Tribunal has already set aside the order of the CIT(A). 8. The ld. DR, on the other hand, heavily relied on the order of the CIT(A). 9. I have considered the rival arguments made by both the sides and perused the orders of the authorities below. I have also considered the order of the Tribunal in assessee s own case for the impugned assessment years for the quantum proceedings. I find, after the income of the assessee was enhanced by the CIT(A) for the impugned assessment years, the assessee had filed appeal before the Tribunal and the Tribunal vide ITA Nos.3028 3029/Del/2018, order dated 06.11.2018 for assessment years 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Officer. The Assessing Officer is directed to examine each and every item of income and decide the issues afresh after allowing reasonable opportunity of being heard to the assessee. Accordingly, the enhancement is set aside and the order of the Assessing Officer is restored back to his file. 10. Admittedly, the order of the Tribunal came after the penalty was levied by the CIT(A) u/s 271(1)(c) of the IT Act for both the years. Since the Tribunal has set aside the order of the CIT(A), therefore, the very basis on which the penalty was levied by the CIT(A) does not survive. Therefore, the penalty levied by the CIT(A) is directed to be deleted. I hold and direct accordingly. The grounds raised by the assessee are accordingly allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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