https://www.taxtmi.com/caselaws?id=266321 The Tribunal set aside the impugned order due to lack of opportunity of hearing before the Ld. CIT(A) and directed a fair hearing for the assessee. The Tribunal instructed the Ld. CIT(A) to reconsider the appeal and provide a speaking order addressing all legal and factual aspects. Additionally, the Tribunal canceled the interest levy under section 201(1A) of the Act, emphasizing the necessity of proper application of mind and providing a justified order. The appeal was allowed for statistical purposes, highlighting the importance of due process and comprehensive consideration of grounds in the appellate process. en-us Fri, 29 May 2015 00:00:00 +0530 Tue, 20 Oct 2015 19:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266321 The Tribunal set aside the impugned order due to lack of opportunity of hearing before the Ld. CIT(A) and directed a fair hearing for the assessee. The Tribunal instructed the Ld. CIT(A) to reconsider the appeal and provide a speaking order addressing all legal and factual aspects. Additionally, the Tribunal canceled the interest levy under section 201(1A) of the Act, emphasizing the necessity of proper application of mind and providing a justified order. The appeal was allowed for statistical purposes, highlighting the importance of due process and comprehensive consideration of grounds in the appellate process. Case-Laws Income Tax Fri, 29 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266321