2019 (6) TMI 99

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..... his appeal to the file of the Assessing Officer with the liberty to initiate penalty proceedings afresh, if it is so warranted, once the quantum has been decided afresh. Appeal of the assessee stands allowed for statistical purposes. - ITA No. 1013/Del/2016 - - - Dated:- 31-5-2019 - Shri N.K. Billaiya, Accountant Member And Shri Sudhanshu Srivastava, Judicial Member For .....

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..... ing Officer vide order dated 2.4.2019 in ITA No. 1028/Del/2013. Drawing our attention to Para 8 of the said order, which was placed on record, the Ld. AR submitted that since the quantum appeal has been restored to the file of the Assessing Officer, the penalty matter also should go back to the Assessing Officer. 3.0 The Ld. Sr. Departmental Representative (DR) had no objection to t .....

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