Section 80P of the Income-tax Act, 1961—Deduction—Matter being set aside to the file of the CIT (A) for adjudication de nova, after giving yet another opportunity of hearing to the assessee as CIT (A) did not deal with the facts as set out in the statement of facts filed before him, or with the grounds of appeal before him and it is only elementary that irrespective of whether someone appears before him to plead for the appeal, an appeal is to be decided on merits in the light of material on record and that exercise is not carried out in the impugned order. - CHILDREN AID SOCIETY EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD. V/s ITO - [2020] 183 ITD 616 (ITAT-MUMBAI)