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TMI Blog2014 (7) TMI 1257X X X X Extracts X X X X X X X X Extracts X X X X ..... ollowed in A.Yr.2004-05, 2005-06, 2007-08 and 2008-09 by the CIT(A). In view of this fact in A.Yr.2006-07 in which the claim of the assessee u/s 80IA was examined on merit for the first time by the CIT(A). The CIT(A) not serving the notice to the AO has violated the provision of sub-sections (1) and (2) of section 250 of the IT Act and thus denied the natural justice to the Revenue so that the Revenue could have placed its case before the ld. CIT(A). Therefore we hold that the order passed by the ld. CIT(A) is in violation of principles of natural justice and we therefore set aside the matter to the file of the ld. CIT(A) with the direction to the ld.CIT(A) to give the AO proper and sufficient opportunity of being heard and to decide the is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowing the deduction u/s 80IA of the Act. In addition to this ground in A.Yr.2008-09 one more ground is taken which relates to allowing the penalty for late safety arrangement amounting to ₹ 22,49,233/- by the CIT(A). The ld. DR on 18.07.2014 filed the revised ground of appeal for A.Yrs.2004-05, 2006-07 and 2007-08 being ground nos. 1 to 4. All these grounds also relate to the claim of the assessee u/s 80IA of the Act allowed by the CIT(A) but disallowed by the AO. In A.Yr.2006-07 the Revenue has taken one more additional ground which reads as under :- That the Ld. CIT(A) by not sending Notice in Form NO.ITNS-51 to the Assessing Officer has violated the principles of natural justice. 3. The ld. DR on the admission of this a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein and decided in favour of the assessee and directed the AO to allow deduction u/s 80IA as per the assessee s claim made in the return. This order was passed by CIT(A) on 30.10.2009, subsequent to that relief, u/s 80IA of the Act was allowed in A.Yr. 2004-05 vide order dated 26.09.2011, A.Yr. 2005-06 vide order dated 19.09.2011, A.Yr. 2007-08 vide order dated 30.06.2010, A.Yr.2008-09 vide order dated 26.09.201 following the order for A.Yr.2006-07. It was contended that as per the provision of section 250 of the Act CIT(A) was bound to serve the notice of the hearing to the AO also in ITNS 51. No such notice for A.Yr.2006-07 was issued and served by CIT(A) to the AO. In this regard, he filed the copy of the order sheet from the file of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... along with the order of the tax authorities below as well as the relevant provision of section 250 of the IT Act. Section 250 of the IT Act deals with the procedures for disposing of the appeal. Sub-section (1) of section 250 of the Act has laid down that the Commissioner of Appeal fixes the date and place for hearing of the assessee and shall give notice of the same to the assessee and to the AO against the order of CIT(A). Sub-section (2) of section 250 of the Act therein states that the AO has the right to be heard either in person or by AR on the date fixed for hearing. It is a settled law that the proceedings before CIT(A) is a quasi judicial proceeding and therefore he is under an obligation to pass an order in conformity with the rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ace on 30.10.2009. There cannot be combined acknowledgement for the assessee as well as for the AO. Acknowledgement for the service of the notice for both the parties have to be separately taken. We therefore dismiss this plea of the ld. Senior Counsel. In our opinion there is no necessity of filing an affidavit by the ld.DR as the ld. DR has produced before us the original file of the CIT(A) which contains the copy of the notices issued, served and noting on the order sheet. We have verified the file. If we had relied on the submissions of the ld. DR without verifying the original record, we have to ask for an affidavit. This is an undisputed fact that the assessee made a claim u/s 80IA of the Act for the first time in A.Yr.2004-05 which w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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