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TMI Blog2024 (12) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... ring if asked by the Assessee. In this case the assessee had asked for personal hearing which has not been provided by the CIT(A)(NFAC). In these facts and circumstances of the case, respectfully following the decision BANK OF INDIA [ 2022 (6) TMI 1450 - ITAT MUMBAI] we set aside the order of the Ld.CIT(A)(NFAC) to the Ld.CIT(A) for de-novo adjudication after granting opportunity of virtual hearing as asked by the assessee. - SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER For the Assessee: None For the Revenue: Shri Ramnath P Murkunde ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the Assessee Atpadi Education Society s Employee Sahakari Path Mandal Limited for AY 2017-18 against the o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Ors. (2020) 421 ITR 418 (Bom). The order passed is unsustainable in law, bad in law and hence liable to be quashed and may please be quashed or otherwise set aside and remanded back. 3) The CIT(A) has erred in not allowing deduction under section 80P of the Act, of Rs. 1,34,17,516 which was denied by Ld. Assessing Officer due to non submission of copy Bye laws, registration certificate which were duly submitted along with details of nature of business of the assesee to the Ld. CIT(A) on 31.08.2021. The copies of by laws and registration certificate were also available with the department which were furnished by the assessee during the past assessment years. 4) The assesse craves the right to add, alter, delete, and modify all or any of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) shall allow the request for personal hearing and communicate the date and time of hearing to the appellant through the National Faceless Appeal Centre and (4) Such hearing shall be conducted through video conferencing or video telephony, including use of any telecommunication application software which supports video conferencing or video telephony, to the extent technologically feasible, in accordance with the procedure laid down by the Board . As a result of these provisions in the new rules, the opportunity of a personal hearing, through video conferencing, is to be granted in all such cases in which the request for a personal hearing is made. There is no question of any discretion about allowing or not allowing the opportunity of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vernment of India Ors. v. Indian Tobacco Association (2005) 7 SCC 396 the doctrine of fairness was held to be a relevant factor to construe a statute conferring a benefit, in the context of it to be given a retrospective operation and that The same doctrine of fairness, to hold that a statute was retrospective in nature, was applied in the case of Vijay v. State of Maharashtra Ors. (2006) 6 SCC 286. It was held that where a law is enacted for the benefit of the community as a whole, even in the absence of a provision the statute may be held to be retrospective in nature. Their Lordships also noted that this retrospectively being attached to benefit the persons, is in sharp contrast with the provision imposing some burden or liability where ..... X X X X Extracts X X X X X X X X Extracts X X X X
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