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TMI Blog2023 (4) TMI 802X X X X Extracts X X X X X X X X Extracts X X X X ..... tcome in set aside proceedings pending before him - Appeal of the assessee is allowed for statistical purpose. - ITA No.176/Ahd/2022 - - - Dated:- 17-4-2023 - Smt. Annapurna Gupta, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member For the Assessee : Shri Parimalsingh B Parmar, AR For the Revenue : Shri Sudhendu Das, CIT-DR ORDER PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER Present appeal has been filed by the assessee against order passed by the ld.Commissioner of Income Tax (Appeals)-11, Ahmedabad [hereinafter referred to as Ld.CIT(A) ] dated 28.2.2022 passed under section 250(6) of the Income Tax Act, 1961 [hereinafter referred to as the Act for short]for the Asst.Year 2015-16 vide which the ld.CIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for adjudicating the issue afresh. Therefore, since the issue of validity of assessment framed under section 143(3) and consequent quantification of additions are being restored back and pending before the first appellate authority, the impugned imposition of penalty under section 271(1)(c) does not survive and is to be set aside. The assessee has placed before a copy of the order of the ITAT dated 13.10.2021 restoring the issue of validity of assessment framed under section 143(3) of the Act. 4. On the other hand, the ld.DR has not contested this factual position of the matter. 5. We have heard rival submissions, gone through both the orders of the Revenue authorities. We have also gone through the order of the ITAT in the quantum a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Id. CIT(A) held that the limited scrutiny can be converted into full scrutiny with the approval of higher authorities and the assessee could not produce any evidences to show that approval from concerned authority was not taken. In this regard, we have perused the material on record and it is noticed that nowhere in the assessment record, the Assessing Officer has made any reference that any approval of the higher authority was taken for converting the case of the assessee from limited scrutiny to the detailed scrutiny. Under the circumstances, we opined that the decision of Id. CIT(A) is unjustified since the Id. CIT(A) has neither called any remand report from the Assessing Officer on the objection of the assessee regarding taking o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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