2018 (4) TMI 1912

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..... ch the penalty was partially confirmed. According to assessee, by an inadvertent mistake the appeal was filed against the subsequent order passed under section 154 - As prayed that the assessee be given liberty to file fresh appeal against the order of ld. CIT(A) vide which imposition of penalty was confirmed. According to assessee, under some bonafide mistake, the assessee has invoked wrong remed .....

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..... ACCOUNTANT MEMBER: The assessee is in appeal before the Tribunal against the order of ld. CIT(A) dated 17.10.2014 passed under section 154 of the Income Tax Act, 1961 ( the Act hereinafter) for the A.Y. 2010-11. 2. It emerges from the record that the assessee has filed its return of income electronically on 28.03.2012 declaring NIL income. Assessment Order was passed under section 144 of .....

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..... In fact the assessee intends to file the appeal against the order dated 24.07.2014 vide which the penalty was partially confirmed. According to the ld. Counsel for the assessee, by an inadvertent mistake the appeal was filed against the subsequent order passed under section 154 of the Act. He prays that the assessee be given liberty to file fresh appeal against the order of ld. CIT(A) vide which .....

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