IN INCOME TAX APPELLATE TRIBUNAL BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM MA No.34/PUN/2019 (Arising out of ITA No.2786/PUN/2016) Assessment Year : 2012-13 DCIT, Circle- 1, Nashik. Appellant V/s. Meghraj Kesaji Chaudhari, Prop. Madhur Food Plaza, Pipeline Road, Anadwalli, Nashik. PAN : AEHPC0396N Respondent Revenue by : Mrs. Shabana Parveen Assessee by : None / Date of Hearing : 30.08.2019 Date of Pronouncement : 30.08.2019 ORDER PER D. KARUNAKARA RAO, AM: present Miscellaneous Application arises from appeal in ITA No.2786/PUN/2016 for assessment year 2012-13 filed by assessee. Penalty u/s 271(1)(c) of Act was levied by Assessing Officer and deleted by CIT(A) and Tribunal. Improper recording of satisfaction and reference to applicable limb of clause (c) of section 271(1) of Act is reasons. Thus, on finding deficiency in recording satisfaction qua ambiguity in mind of Assessing Officer, Tribunal granted relief to assessee. Therefore, Revenue is in MA before us. 2 MA No.34/PUN/2019 2. It is argument of Revenue that both limbs are mentioned without specifying appropriate limb and hence appeal of revenue should not have been dismissed. 3. Narrative reasoning is given in order as to why order of recording of non-ambiguous satisfaction/limbs are requirement of law. On hearing ld. DR on this issue, we find contents of para 3.1 of present MA filed by Revenue has no merit and therefore, same has to be dismissed. Accordingly, MA filed by Revenue is dismissed. 4. In result, Miscellaneous Application filed by Revenue is dismissed. Order pronounced in open Court on 30th day of August, 2019. Sd/- Sd/- (VIKAS AWASTHY) (D. KARUNAKARA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER / Pune; Dated : 30th August, 2019. Sujeet Copy of Order forwarded to : 1. Appellant. 2. Respondent. 3. CIT(A)-1, Nashik. 4. CCIT, Nashik. 5. DR, ITAT, Bench, Pune. 6. Guard File. BY ORDER, // True Copy // Senior Private Secretary , ITAT, Pune. DCIT, Circle- 1, Nashik v. Meghraj Kesaji Chaudhari