THE SAMASTIPUR DISTRICT CENTRAL CO-OPERATIVE BANK LTD.,SAMASTIPUR vs. DEPUTY COMMISSIONER, DARBHANGA

In the result, appeal of the assessee is dismissed

Bench: the Ld. CIT(A). The Ld. CIT(A) provided various opportunities to the assessee as per para 4 of his order, 7 times opportunities were provided but the assessee did not respond any of the notices. Thereafter, the Ld. CIT(A) after relying on various judgments decided the issue on 10.12.2022 on the basis of material available on record and upheld the order of the AO. 4. Aggrieved from the above order, the assessee filed appeal before the

c) Grant any other relief deemed just and proper in the interest of equity and justice.” Heard both the parties. 5. At the outset of hearing, we noted that the Ld. CIT(A) passed an order on 10.12.2022 as per Form 36, the date of service is communication of the order is 12.12.2022. However, the appeal was filed before