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2023 (12) TMI 57 - AT - Income TaxEx-parte appellate order passed by National Faceless Assessment Centre - assessee argued that he did not receive any notice issued by the First Appellate Authority, thus violation of principle of natural justice - HELD THAT:- Upon perusal of the entire set of documents, we find that the impugned order is ultimately an ex-parte one. The documents furnished before First Appellate Authority physically on 15/5/2018 were also not taken into consideration by the ld.CIT(A), Faceless as impugned before us. This is clearly a violation of the principle of natural justice. The deliberation on this documents should have been made by the authorities below while dealing with the issue involved in the appeal preferred before the First Appellate Authority and in the absence of the same, the entire proceedings initiated by the ld.CI(TA) is found to be bad in law and requires re-adjudication of the same. We, therefore, find it fit and proper to direct the ld.AO to consider the issue afresh upon consideration of the relevant evidences already been placed by the assessee or any other evidences appellant chooses to file at the time of hearing of the matter. Deduction u/s 40(a)(ia) - interest paid by a cooperative society to its members in terms of the provision of sec. 194A(3)(v) - We find that so far as the amendment made by the Finance Act 2015 is concerned, the Chennai Bench in [2022 (7) TMI 1048 - ITAT CHENNAI] has been pleased to observe that the amendment is prospective in nature and applicable only from 01/06/2015. We find substance in the submission made by assessee that though amendment has been made by the Finance Act 2015, the same is not applicable to the instant case, particularly taking into consideration the observation made by the Mumbai Benches. We also find that the assessee has been able to make out a substantial case against addition made by the authorities below on the issue itself and thus, respectfully relying upon the order passed by the Co-ordinate Bench Asst. Year 2013-14 [2017 (9) TMI 2016 - ITAT BANGALORE] particularly in assessee’s own case on the identical issue as already discussed above, we remit the issue to the file of the ld.AO for fresh adjudication of the same on merit upon giving an opportunity of being heard to the assessee and to consider the evidence in support of the case made out by the assessee. Appeal of the assessee is allowed for statistical purposes.
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