9911796707
TMI Blog2009 (1) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... tum was filed, or pending - As the Tribunal has restored the matter back to the file of the AO for fresh decision in the quantum appeal, the present matter is also restored to the file of the AO - 694 of 2008 - - - Dated:- 19-1-2009 - D. A. MEHTA and ABHILASHA KUMARI, JJ. Mr. Bhatt with Mrs. Mauna M. Bhatt for the Appellant. Mr. S. N. Divatia for the Respondent. ORDER ABHILASHA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s been made prior to decision in the quantum appeal, which was pending adjudication at the relevant point of time. 3. Upon issuance of notice, Mr. S. N. Divatia, learned advocate appears for the respondent-assessee and places on record order dated 12.09.2008 made by the Tribunal in I.T.A. No.3126/Ahd/2004 with C.O. No.322/Ahd/2004 for the Assessment Year 2001-2002, whereby the quantum appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant has drawn our attention to a judgment rendered by this Court in case of Parikh Bros Vs. A.C.I.T., in Tax Appeal No.103 of 2004, wherein it has been clearly held in Paragraph No.5 as under: "5. The question is not as to whether any penalty is sustainable or not on merits of the matter, but the fundamental issue that arises is, whether the Tribunal could have proceeded to decide the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity, and only upon such decision in quantum proceedings being rendered, could the Tribunal have proceeded to decide the appeal in penalty proceedings. The Tribunal having adopted an entirely contrary procedure the impugned order dated 8th July,2003 requires to be quashed and set aside and the appeal, being ITA 165/AHD/2000, restored to file of the Tribunal for being decided in accordance with law ..... X X X X Extracts X X X X X X X X Extracts X X X X
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