9911796707
TMI Blog2020 (1) TMI 991X X X X Extracts X X X X X X X X Extracts X X X X ..... ng before the Ld.CIT(A). We find that when, the quantum appeal is pending before the lower authorities, disposing of penalty appeal on the same issues on which penalty has been levied would constitute a mistake apparent on record. Therefore, we are of the considered view that there is a merit in the miscellaneous applications filed by the assessee and accordingly, the order of the Tribunal is recalled and the appeals are posted for hearing on 26/02/2020, for which no separate notice will be issued to either parties. X X X X Extracts X X X X X X X X Extracts X X X X ..... nalty order when quantum, is pending would constitute a mistake apparent from record which has crept into the order has perhaps been over looked due to over sight Your Honour may kindly consider the following chorology of the events are as follows: AY 2005-06 Date Particulars Remarks 31-01-2014 Appellant filed the appeal against the Order of the CIT (A) 38 order received on 6th December 2013. Appeal No ITA 750 to 753/MUM/2014. Matter fixed onl3-07-2015. 25-05-2015 & 22-07-2015 Department also filed the appeal against the Order of the CIT (A) 38 order received on 6* December 2013. Appeal No ITA 949 to 952/MUM/ 2014. Matter fixed on 22-07-2015 03-07-2015 The appellant filed the paper book for AY 2005-06 15-02-2016 & 18-02 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... We may further invite your Honors' attention that on the basis of our adjournment letter filed earlier for reasons stated herein in above your Honors1 had given us three adjournment on the grounds that the quantum order have been pending to be disposed of by the CIT (A) - 50 and that the penalty matter may be taken up only after the quantum matter has reached its finality . since the facts are the same we may request your Honors1 to recall penalty order so passed on 08-02-2017 as it would amount to mistake apparent on record to confirm a penalty order when the quantum order is pending before the CIT (A) - 50. WE would like to rely on the following decisions where the courts have given the powers to the Hon'ble Tribunal to exercise it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disposed of the appeal of the assesee ex-parte for non appearance of the assessee. The contentions of the assessee is that there is an error in the order of the Tribunal, inasmuch as in disposing of penalty appeals, when the quantum appeal was pending before the Ld.CIT(A). We find that when, the quantum appeal is pending before the lower authorities, disposing of penalty appeal on the same issues on which penalty has been levied would constitute a mistake apparent on record. Therefore, we are of the considered view that there is a merit in the miscellaneous applications filed by the assessee and accordingly, the order of the Tribunal in ITA. No's. 750 to 753/Mum/2014 is recalled and the appeals are posted for hearing on 26/02/2020, for whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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