During pendency of appeal, assessee filed a revision petition against order of penalty passed by Assessing Officer before Commissioner .He also made a communication to CIT(A)  before whom his appeal was pending conveying his wish to withdraw appeal .Commissioner allowed assessee’s revision petition.  Despite revisional order passed by Commissioner cancelling penalty, CIT(A )   proceeded to decide appeal on merits and dismissed same  .Tribunal set aside order passed by  CIT(A)  . On appeal by the ITO dismissing the appeal the Court held that once penalty order was set aside by revisional authority, it was thereafter not open for CIT(A ) to still examine merits of such an order and declare his legal opinion on same .( AY.2011-12)