JUDGMENT : M.R. Shah, J. 1. As common question of law and facts arise in this group of Appeals, and as such arising out of the impugned common judgment and order passed by the Income Tax Appellate Tribunal, Ahmedabad with respect to the same assessee, but for different assessment years, all these appeals are decided and disposed of together by this common order. 2. Feeling aggrieved and dissatisfied with the impugned common judgment and order passed by the Income Tax Appellate Tribunal, Ahmedabad "A" Bench [hereinafter referred to as, "the Tribunal"] dated 23rd June 2016 passed in ITA Nos. 3252/Ahd/15; 3253/Ahd/15 and ITA 3254/Ahd/15 for Assessment Years 2007-2008; 2008-2009 and 2009-2010 respectively, by which the learned Tribunal has remitted the matters back to the Assessing Officer to consider the question with respect to penalty under Section 271[1](c) of the Act, after quantum appeals pending before this Court are decided and disposed of and thereafter to consider the question of levying the penalty under Section 271 [1](c) of the Act in accordance with the law. 3. We have heard learned advocate Mr. Nitin Mehta appearing on behalf of the Revenue and learned advocate Mr. Manish J Shah appearing on behalf of the respondent-assessee. 4. At the outset, it is required to be noted and it is not in dispute that the Assessing Officer levied/imposed penalty under Section 271 [1](c) of the Act on the basis of additions made and denied the deduction under Section 80IA of the Act to the assessee. It is not in dispute that so far as quantum appeals are concerned, the same are pending before this Court, being Tax Appeals No. 831 of 2013; 832 of 2013 and 833 of 2013. In case the quantum appeals preferred by the assessee are allowed, in that case, naturally there is no question of any penalty under Section 271 [1](c) of the Act. In case, the assessee loses before this Court and the aforesaid Tax Appeals are dismissed, in that case, the question with respect to penalty under Section 271 [1] (c) of the Act is required to be considered independently in accordance with law and in light of the decision of Hon'ble Supreme Court as well as this Court. 5. In case, the assessee loses before this Court and the aforesaid Tax Appeals are dismissed, in that case, the question with respect to penalty under Section 271 [1] (c) of the Act is required to be considered independently in accordance with law and in light of the decision of Hon'ble Supreme Court as well as this Court. 5. Under the circumstances and considering the aforesaid facts and circumstances, when the learned Tribunal as thought it fit to remit the matters to the Assessing Officer to consider it after the quantum appeals preferred by the assessee which are pending before this Court are decided and disposed of and thereafter to consider the same in accordance with law, it cannot be said that the learned Tribunal has committed any error. It is not in dispute that as such, the learned Tribunal has kept it open to consider the issue with respect to the penalty under Section 271 [1] (c) of the Act to be considered in accordance with law and on merits. 6. No substantial question of law arises, as proposed by the Revenue. 7. In view of the above and for the reasons aforestated, all these Tax Appeal deserve to be dismissed and are accordingly dismissed.