आदेश/ORDER 

PER RAMIT KOCHAR, Accountant Member:

This appeal, filed by Revenue, being ITA No. 6612/Mum/2017, is directed against appellate order dated 22.08.2017 in appeal no. CIT(A)-34/ITO-22(1)(4)/IT-179/2016-17, passed by learned Commissioner of Income Tax (Appeals)-34, Mumbai (hereinafter called “the CIT(A)”), for assessment year (AY) 2011-12, the appellate proceedings had arisen before learned CIT(A) from the penalty order dated 29.03.2016 passed by learned Assessing Officer (hereinafter called “the AO”) u/s 271(1)(c) of the Income-tax Act, 1961 (hereinafter called “the Act”) for AY 2011-12.

2. The grounds of appeal raised by Revenue in the memo of appeal filed with the Income-Tax Appellate Tribunal, Mumbai (hereinafter called “the tribunal”) read as under:-

1. "On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in deleting the amounting of Rs.24,14,101/- being penalty levied under section 271(1)(c) of the Income-tax Act, 1961, for the reason that the quantum addition made in the assessment has been deleted by the Hon’ble ITAT, ignoring the fact that the Department has filed appeal before the Hon’ble High Court against the said Hon’ble ITAT’s order