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TMI Blog2020 (7) TMI 403X X X X Extracts X X X X X X X X Extracts X X X X ..... al further observed that the assessee had not challenged the levy of penalty under Section 271(1)(c) of the Act. Argument of Mr.G.Baskar, learned counsel appearing for the appellant assessee is that the assessee had no occasion to challenge the same because the appeal filed by the assessee stood allowed. We are not convinced with the said argument because in paragraph 6 of the order of the Tribunal dated 25.11.2016, there is a clear finding that the assessee is liable to penalty under Section 271(1)(c) of the Act. Hence, if the assessee was aggrieved, she should have challenged that portion of the order of the Tribunal, which held that the assessee should be liable to penalty. As miscellaneous petition filed by the Revenue was di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersing the earlier order of the Tribunal dated 25.11.2016 even after the application under Section 254(2) by the Department was dismissed vide order dated 01.2.2019 ? 4. The assessee is aggrieved by the order passed by the Tribunal dismissing the appeal filed by the assessee by confirming the order passed by the Commissioner of Income Tax (Appeals)-5, Chennai-34 [for short, the CIT(A)] dated 28.9.2018, who, in turn, confirmed the order passed by the Assessing Officer with regard to levy of penalty under Section 271(1)(c) of the Income Tax Act, 1961 (for brevity, the Act). 5. To test the correctness of the decision arrived at by the Tribunal to enable us to answer the substantial questions of law framed for consideration, the follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grieved by that order, the assessee as well as the Revenue preferred appeals before the Tribunal. The appeal filed by the Revenue was heard along with the assessee's appeal and other appeals and a common order dated 25.11.2016 has been passed. The entire case revolves around the aspect as to what was ordered by the Tribunal and what was the ultimate decision of the Tribunal. 8. Mr.G.Baskar, learned counsel for the assessee has strenuously contended that in paragraph 10 of the order of the Tribunal dated 25.11.2016, it has been stated that the appeal filed by the assessee was allowed and that the appeal filed by the Revenue was dismissed. Therefore, it is submitted that the entire penalty stood completely vacated because the appeal fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the order passed by the Tribunal dated 25.11.2016. 12. Mr.G.Baskar, learned counsel for the appellant assessee is right in his submission to the extent that the Tribunal stated that the appeal filed by the assessee was allowed and the appeal filed by the Revenue was dismissed. However, the said interpretation of the order is incorrect because the order has to be read as a whole and more particularly paragraphs 6 and 7 of the order. If the same is done, it is clear that the Tribunal came to the conclusion that the assessee is liable to penalty under Section 271(1)(c) of the Act. To support its conclusion, the Tribunal referred to the decision of the Coordinate Bench in the case of ACIT Vs. Smt.J.Mythili [ITA.Nos.235 and 236/ M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finding that the assessee is liable to penalty under Section 271(1)(c) of the Act. Hence, if the assessee was aggrieved, she should have challenged that portion of the order of the Tribunal, which held that the assessee should be liable to penalty. 16. It is pointed out by Mr.G.Baskar, learned counsel appearing for the appellant assessee that the Revenue moved a miscellaneous petition under Section 254 of the Act before the Tribunal, which was dismissed. 17. We find from the order passed by the Tribunal dated 01.2.2019 that the miscellaneous petition filed by the Revenue was dismissed as time barred and not on merits. In any event, the finding rendered by the Tribunal in its order dated 25.11.2016 having attained finality and the or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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