The Revision Petition was filed challenging the order passed by the Special Court (Economic Offences) taking cognizance of the offence punishable u/s. 276CC of the Income Tax Act, 1961. There is a delay in filing the return of income. The sufficient explanation is offered, however, the said explanation was not accepted by the AO and a penalty of Rs.5,000/-was imposed. The Tribunal by its order has set aside the penalty imposed by the authorities. The Income Tax department did not pursue the matter further against the order passed, when the adverse finding has not been challenged by the department, further prosecution on the very same set of facts would not be permissible. (AY. 2012-13)