Income Tax Appellate Tribunal - Ahmedabad
Navratna Organisers & Developers ... vs Assessee
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD BENCH "A" AHMEDABAD
Before Shri N.S.SAINI, ACCOUNTANT MEMBER and
Shri MAHAVIR SINGH, JUDICIAL MEMBER
IT(SS)A No.437-450/ Ahd/2010
Assessm ent Years:2001-02 to 2007-08
Date of hearing:20.8.10 Drafted:20.8.10
M/s. Navratna Org. & V/s. ACIT, Central Circle-
Dev. Pvt. Ltd., 2 n d Floor, 1(1), Ahm edabad
Kaycrest, Opp. Gujarat
Gas Co. Ltd. Nr. Parim al
Crossing, Ahmedabad
PAN No. AAACN5181E
(Appellant) .. (Respondent)
Assessee by :- Shri Deepak Sosni, AR
Revenue by:- Shri R.K.Dhanesta, DR
ORDER
PER BENCH:-
These 14 appeals by the assessee are arising out of the orders of Commissioner of Income-tax (Appeals)-I, Ahmedabad in appeal Nos. CIT(A)-I/82- 95/2009-10 by even date i.e. 16-02-2010. The assessments were framed by ACIT (OSD/10(2)) Range-10, Ahmedabad u/s143(3) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') vide his order dated 19-01-2006 for assessment year 2001-02 to 2007-08. The penalty under dispute was levied by the Assessing Officer u/s.271(1)(b) of the Act vide different orders.
2. At the outset, it is noticed from the orders of CIT(A) that the appeal hearing was fixed for hearing on 09-02-2010 and the notice was served through Special Messenger on 02-02-2010 but none attended. Accordingly, CIT(A) decided the appeals ex parte. We find that the CIT(A) has provided only seven days time to the assessee to represent before him. Except one notice fixing the hearing on 09-02- IT(SS)A No.437-450/Ahd/2010 A.Y 01092 to 07-08 M/s. Navratna Org. & Dev. Pvt. Ltd. v. ACIT, CC-1(1) A'bd Page 2 2010 no other opportunity was provided to the assessee by the CIT(A). We are of the view that the CIT(A) has not adhered to the principle of natural justice and accordingly we set aside the orders of CIT(A) and restore the matter back to the file of CIT(A) to re-decide this issue after providing reasonable opportunity of being heard to the assessee. The assessee is directed to co-operate with the appellate authority for adjudication of its appeals. All the 14 appeals of the assessee are allowed for statistical purposes.
3. In the result, appeals of assessee are allowed for statistical purposes. Order pronounced in Open Court on 20/08/2010 Sd/- Sd/-
(N.S.Saini) (Mahavir Singh)
Accountant Member Judicial Member
Ahmedabad,
Dated :20/08/2010
*Dkp
Copy of the Order forwarded to :
1. The Assessee.
2. The Revenue.
3. The CIT(Appeals)-I, Ahmedabad
4. The CIT concerns.
5. The DR, ITAT, Ahmedabad
6. Guard File.
BY ORDER,
/True copy/
Deputy/Asstt.Registrar
ITAT, Ahmedabad