2019 (5) TMI 1639

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..... filed. On going through the order of the Tribunal, Commissioner (Appeals) having found that the additions on the basis of which penalty u/s 271(1)(c) was imposed have been deleted by the Tribunal, held that the penalty order passed under section 271(1)(c) of the Act would not survive. The aforesaid factual position remains uncontroverted. In fact, in ground no.1 of the present appeal, the Reven .....

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..... he Income Tax Act, 1961 (for short the Act ) pertaining to the assessment year 2005 06. 2. When the appeal was called for hearing, no one was present to represent the case on behalf of the assessee. Therefore, we proceed to dispose of the appeal ex parte qua the assessee after hearing the learned Departmental Representative and the material available on record. 3. At .....

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..... der section 271(1)(c) of the Act was imposed have been deleted by the Tribunal, held that the penalty order passed under section 271(1)(c) of the Act would not survive. The aforesaid factual position remains uncontroverted. In fact, in ground no.1 of the present appeal, the Revenue has accepted the fact that the additions on the basis of which penalty under section 271(1)(c) of the Act was imposed .....

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