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2019 (6) TMI 1658 - HC - Income TaxDeduction u/s 80P - whether Tribunal is correct in denying the claim for deduction u/s 80P(2)(a)(i) of the Act by following their non-existent order dated 08.06.2018? - HELD THAT:- We need not labour much to decide the substantial questions of law, as a serious error has crept in in the impugned order presumably due to oversight. The Tribunal relied upon an order for the assessment year 2014-15 and held that the appeal does not merit consideration. Unfortunately, it is the very same appeal which was to be decided by the Tribunal because, the said appeal was disposed of earlier by a single member bench vide order. This order was set aside by the jurisdictional bench of the Tribunal by order [2018 (1) TMI 1670 - ITAT CHENNAI] and accordingly, the appeal stood fixed for hearing. Unfortunately, neither the assessee’s authorised representative, nor the Department's representative brought to the notice of the Tribunal that it is the very same appeal which has to be heard on merits. On the contrary, it appears that both of them had referred to the earlier order dated 11.01.2018 in the same appeal which stood recalled by order dated 08.06.2018. The impugned order passed by the Tribunal has to be necessarily set aside and the appeal should be remanded to the file of the Tribunal to be heard and decided afresh.
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