2022 (7) TMI 1324

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..... antum addition [ 2021 (7) TMI 1382 - ITAT MUMBAI] whereas the appeal was against relief allowed on levying penalty u/s 271(1)(c) - Accordingly, we recall the order of the Tribunal and direct the Registry to fix the appeal in due course under intimation to the assessee. Miscellaneous Application filed by the Revenue is allowed. - MA No. 105/MUM/2022 (ITA No. 5483/MUM/2019) - - - Dated:- 1-7-2022 .....

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..... essee could not controvert this facts raised by the Ld. DR. 4. We have head rival submissions of the parties on the issue-in- dispute and perused the relevant material on record. We find that the Ld. First Appellate Authority i.e. Ld. CIT(A) has passed order on 31.05.2019 allowing appeal of the assessee and against which the Revenue preferred appeal before the Tribunal which has been adjudicate .....

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..... rieved by this order. Accordingly, we uphold the order of the Id CIT(A) by dismissing the appeal of the revenue. 4.1 In view of the above, it is evident that there is apparent mistake on record in deciding the appeal of the Tribunal. The Tribunal has decided the appeal assuming the appeal against quantum addition, whereas the appeal was against relief allowed on levying penalty u/s 271(1)(c) .....

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