TMI Blog2018 (4) TMI 1863X X X X Extracts X X X X X X X X Extracts X X X X ..... the service of notice is presumed. In spite of this, none appeared on behalf of the assessee on the appointed date of hearing i.e. 12.04.2018 and therefore, the appeal of the assessee was heard ex-parte qua the assessee. This is also noted that along with the notice for hearing, defect memo was also issued to the assessee as per which it was pointed out that there are several defects being a. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013-14. 2. The grounds raised by the assessee are as under. 1. The order of the Learned Assessing Officer is not justified in law and on facts and circumstances of the case. 2. The Learned Assessing Officer is not Justified in denying the deduction by saying Section 80P (4) is taking away, effectively the privilege given u/s 80P (2) (a) (i) for other co-operative societies and banks . ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... minal members. The Appellant cannot be treated as co-operative society meant only for its members and providing credit facilities to its members . In our case, Appellant is accepting deposits and providing loans only to members. Therefore, the above judgment of Supreme Court does not hold good in the case of Appellant. 5. The Learned Assessing Officer has not considered the facts of Karnataka H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore, the appeal of the assessee was heard ex-parte qua the assessee. This is also noted that along with the notice for hearing, defect memo was also issued to the assessee as per which it was pointed out that there are several defects being a. Appeal fee not filed in minor head 300 b. Assessment order is not legible c. Form 35 not filed in duplicate 4. The assessee has not removed th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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