2021 (7) TMI 1124

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.... all the appeals the common ground raised by the appellant assessee reads as under:- 1. "That in rejecting the application for rectification u/s 154, the Learned CIT (A) has erred in facts inasmuch as he has failed to correctly interpret the provision of law as applicable to the facts of the case. 2. That in rejecting the application u/s 154 of the assessee, the Learned CIT(A) has erred in law in as much as he has failed to judiciously and responsibility exercise the powers granted to him under the Income Tax Act. 3. That in rejecting the application for rectification u/s 154, the Learned CIT (A) has, based on fact of the case, acted injudiciously and unlawfully and against the principles of natural justice. ....

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....3.10.2017 passed by your Hon'ble self accepting the withdrawal of the appeal on the application which was not made in accordance with the relevant provision of law, ought to be cancelled and the appeal ought be reinstated and called for hearing. Moreover, based on the record of the assessee as available and in face of the order of the Hon'ble ITAT dt. 4/8/2017 which is also on the file of your Hon'ble self, it is apparent that the penalty levied is non est as the assessment proceedings and consequent order have been declared void by the H'nble ITAT vide such order. Considering this, the counsels for the assessee, under the impression that the cancellation of the penalty order would automatically be effected by the Deptt., ....

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....irection in that behalf. Consequently, the Appellant is left without any relief on a sheer technicality although the charge does not survive due to the vacation of the addition made in the quantum case by the Tribunal. This application is now being made with a prayer that the appeal may kindly be taken back on the roster after recalling the order as passed on 23.10.2017 which thereafter may please be heard and disposed off on merits. Placed for the most favourable consideration. NB: Two issues arise: Firstly, the withdrawal to be effective had to be under the signature of the appellant which it is not - Sec. 140/249. Secondly, no advice to the effect that withdrawal will be futile, in the circums....

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....al application under the terms and scope of section 154. Therefore, there is no error in the order of the Ld. CIT (A). 7. After considering the facts on record and from the perusal of the impugned orders, we find that it is an undisputed fact that in the appeals relating to penalty proceedings u/s 271(1)(c), all the additions which made in the quantum proceedings by the AO stands deleted / quashed from the stage of the Tribunal. Thus, there is no addition sustaining which can warrant levy of penalty u/s 271(1)(c). The assessee had filed appeal before the Ld. CIT(A) against the penalty order passed by the AO levying penalty u/s 271(1)(c) for the same quantum of addition. Before the Ld. CIT (A) assessee do brought to the notice to the Ld. ....