2019 (3) TMI 744

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..... said addition, the CIT (Appeals) deleted the addition on merits and allowed the appeal of assessee. Since, the substratum for levy of penalty has eroded, the penalty does not survive. In any case the Commissioner of Income Tax (Appeals) had dismissed the appeal of assessee for want of prosecution in limine, the impugned order is unsustainable in eye of law. Thus, impugned order is liable to be .....

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..... ne for non prosecution. The ld. AR submitted that subsequent to the impugned order dismissing the appeal of assessee against levy of penalty u/s. 271(1)(c) of the Act, the Commissioner of Income Tax (Appeals) vide order dated 09-01-2018 has deleted the addition on which penalty was levied. Therefore, as of now there is no addition on which penalty u/s. 271(1)(c) has been levied. 3. Ms. Shabana .....

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