TaxTMI 
TaxTMI 
2025 (1) TMI 1355
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....ppellant: Mr Jitendra Singh, with Ms Neha Paranjpe, Mr Om Kandalkar & Ms Shivali Mhatre,. For the Respondent: Mr N C Mohanty,. PC:- 1. Heard learned Counsel for the parties. 2. The learned Counsel for the parties agree that a common order can dispose of these three appeals. 3. These appeals are admitted on the following substantial question of law:- "A. Whether the Appellate Tribunal is ....
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....sing the penalties. 7. The records, however, show that the Appellants filed an application/letter dated 19 October 2016 seeking consolidation of appeals. The Appellants have pleaded that neither this application was disposed of nor was a fresh hearing date communicated to them. They have pleaded that they learned about the impugned order only after they received notice of prosecution. 8. Upon re....
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.... the proposed action could not be advanced. 10. The Appellants may not have contested the additions. Still, that does not mean that the penalty has to be imposed automatically once there is no contest. In any event, given the peculiar facts of this case, the appellants should be given an opportunity to hear and attempt to convince the tribunal that no penalty or reduced penalties ought to have be....
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....w and on its own merits; b. The above is subject to the Appellants paying a consolidated amount of Rs 1,50,000/- to the Government KEM Hospital within 2 weeks of uploading this order and filing proof of payment in this Court and before the tribunal. The account details are as follows:- Bank Account of Hospital : Poor Box Charity Fund, K.E.M. Hospital, Mumbai Bank Account Number of....