2019 (5) TMI 293

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....enue : Shri Pankaj Garg ORDER PER PARTHA SARATHI CHAUDHURY, JM : These two appeals preferred by the Revenue emanates from separate orders passed by the Ld. CIT(Appeals), Pune-6 dated 26.12.2014 for the assessment years 2007-08 and 2008-09 as per the grounds of appeal on record. 2. The crux of the grievance of the Revenue in both the appeals is deletion of penalty u/s.271(1)(c) of the I....

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.... in ITA Nos. 948 & 949/PUN/2012 for assessment years 2007-08 and 2008-09, the Pune Bench of the Tribunal has remitted the matter back to the file of Assessing Officer. Before us, the Ld. DR fairly submitted that since quantum addition has been remitted back to the file of Assessing Officer for readjudication, similarly penalty issue should also be restored back to the file of Assessing Officer in ....