M/s. Navratna Organisers & Developers Pvt.Ltd.,, Ahmedabad v. The ACIT.,Cent.Circle-1(1),, Ahmedabad

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 ASSESSMENT YEARS:2001-02 TO 2007-08 DATE OF HEARING:20.8.10 DRAFTED:20.8.10 M/S. NAVRATNA ORG. & DEV. PVT. LTD. 2 ND FLOOR KAYCREST OPP. GUJARAT GAS CO. LTD. NR. PARIMAL CROSSING AHMEDABAD PAN NO.AAACN5181E V/S . ACIT CENTRAL CIRCLE- 1(1) AHMEDABAD (APPELLANT) .. (RESPONDENT) ASSESSEE BY :- SHRI DEEPAK SOSNI AR REVENUE BY:- SHRI R.K.DHANESTA DR O R D E R PER BENCH:- THESE 14 APPEALS BY THE ASSESSEE ARE ARISING OUT O F THE ORDERS OF COMMISSIONER OF INCOME-TAX (APPEALS)-I AHMEDABAD I N APPEAL NOS. CIT(A)-I/82- 95/2009-10 BY EVEN DATE I.E. 16-02-2010. THE ASSESS MENTS WERE FRAMED BY ACIT (OSD/10(2)) RANGE-10 AHMEDABAD U/S143(3) OF THE IN COME TAX ACT 1961 (HEREINAFTER REFERRED TO AS THE ACT) VIDE HIS ORD ER 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 ORD ERS. 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. ACCORDIN GLY CIT(A) DECIDED THE APPEALS EX PARTE. WE FIND THAT THE CIT(A) HAS PROVI DED 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) ABD PAGE 2 2010 NO OTHER OPPORTUNITY WAS PROVIDED TO THE ASSES SEE BY THE CIT(A). WE ARE OF THE VIEW THAT THE CIT(A) HAS NOT ADHERED TO THE PRI NCIPLE OF NATURAL JUSTICE AND ACCORDINGLY WE SET ASIDE THE ORDERS OF CIT(A) AND R ESTORE THE MATTER BACK TO THE FILE OF CIT(A) TO RE-DECIDE THIS ISSUE AFTER PROVIDING R EASONABLE 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