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2023 (1) TMI 858 - AT - Income TaxAppeal was completed before the CIT(A) ex-parte - Deduction claimed u/s 80P - interest income earned - return was processed under section 143(1) - HELD THAT:- On appeal before the CIT(A), the CIT(A) issued various notices on different dates and before enhancing the income of the assessee, he also issued notices to the assessee on 12.04.2022 and 3 other occassions for giving opportunity to the assessee but he assessee did not avail any opportunity before the CIT(A). Accordingly, the CIT(A) as per section 80AC of the Act not accepted the deduction claimed by the assessee. Since, the appeal was completed before the CIT(A) ex-parte, therefore in the interest of the justice and considering the submissions of the AR of the assessee, this file is remitted back to the CIT(A) for a fresh consideration after giving 3 effective opportunity to the assessee. The assessee is directed to appear before him with cogent materials for substantiating his case and also directed to avoid unnecessary adjournments for early disposal of the case. Appeal of the assessee is allowed for statistical purposes.
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