2019 (2) TMI 811

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.... appeal by the assessee is directed against the order of the learned Commissioner of Income Tax (Appeals)-28, Mumbai ('ld.CIT(A) for short) dated 05.10.2016 and pertains to the assessment year (A.Y.) 2011-12. 2. The grounds of appeal read as under: 1. That on the facts and in the circumstances of the case the rejection of the penalty appeal and erred in considering the high quantum of ....

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.... said appeal become infructuous by virtue of existence of the order U/s. 263 against your appellant and upon the said proposition the AR was asked to withdraw the said appeal otherwise the penalty order will be confirmed and same will be passed against your appellant. 4. In the facts, Circumstances and in Law your appellant therefore respectfully submits and decided the issue on the follo....

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....c) of the Act dated 22.09.2014 passed by the ITO-13(2)(1), Mumbai. The assessee filed return of income on 23/11/2011 declaring a total income of Rs. 13,15,310/- against which the income was assessed at Rs. 25,59,430/-. Subsequently penalty proceedings u/s.271(l)(c) of the I.T. Act, 1961 were initiated and penalty of Rs. 50,35,656/- was levied by the AO. 4. The ld. CIT(A) noted further that the ....

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....l before us. 7. None appeared for and on behalf of the assessee despite notice sent. The notice sent has returned unserved. Hence, we proceeded to adjudicate the issue by hearing the ld. Departmental Representative and perusing the records. 8. We find that the ld. CIT(A) has not decided the appeal on the ground that section 263 order has been passed in this case and the matter is under chall....