9911796707
TMI Blog2014 (7) TMI 1257X X X X Extracts X X X X X X X X Extracts X X X X ..... been disposed of by this common order. 2. In the original ground of appeal the Revenue had taken in each of the year a common ground against the direction of the CIT(A) for 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 Rs. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. CIT(A). CIT(A) examined the claim of the assessee for A.Y.2006-07 about the eligibility of deduction u/s 80IA of the Act vis-à-vis with the conditions stipulated therein 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee dated 28.10.2009. According to him this notice would have been issued to the AO. 9. We have heard the rival submissions and carefully considered the same 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eived by the AO even though the acknowledgement proves that the notice has been received by the assessee on 28.10.2009. It is also a fact that the hearing has taken place 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 ori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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