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2022 (3) TMI 1283 - AT - Income TaxClaim of deduction u/s 80P(2)(a)(i) - appellant/assessee is co-operative society, engaged in the business of providing credit facilities to its members - AO has disallowed the claim of deduction u/s 80P(2)(a)(i) treating the assessee “co-operative society” as a “co-operative bank” - HELD THAT:- It is an admitted fact that the ld. CIT(A) has passed an ex-parte order qua the assessee. CIT(A) has mentioned several dates on which the case was fixed for hearing, where the assessee failed to appear before the CIT(A). As seen that the ld. CIT(A) has mentioned the dates of fixation of hearing but he has not mentioned the date of service of notice on the assessee. In the absence of the factum of service of notice, the contentions raised by the assessee has substance and in our view, the request of the assessee is justified that he ought to have been heard by the ld. CIT(A) before any adverse inference was drawn by not only issuing notice but by way of bringing the acknowledgment of service of notice on record. We are of the considered opinion that the appeal should be set aside to the file of the CIT(A) as there is violation of principles of natural justice. The assessee is directed to appear before the ld. CIT(A), take notice and thereafter co-operate in disposal of the appeal - Appeal of the assessee is allowed for statistical purposes.
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