https://www.taxtmi.com/caselaws?id=59445 The appellant's appeal was allowed as the Tribunal found that the delay in proceedings was not caused by the appellant, but by the Department. The Tribunal held that the AO's decision to withdraw interest under s. 244A was incorrect as the delay was not attributable to the appellant. Additionally, the Tribunal deemed the rectification order invalid as the appellant was not provided with an opportunity of hearing as required by sec. 154(3). The orders of the AO and CIT(A) were quashed, emphasizing the significance of procedural compliance in tax proceedings. en-us Mon, 16 Apr 2007 00:00:00 +0530 Wed, 29 Dec 2010 17:25:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59445 The appellant's appeal was allowed as the Tribunal found that the delay in proceedings was not caused by the appellant, but by the Department. The Tribunal held that the AO's decision to withdraw interest under s. 244A was incorrect as the delay was not attributable to the appellant. Additionally, the Tribunal deemed the rectification order invalid as the appellant was not provided with an opportunity of hearing as required by sec. 154(3). The orders of the AO and CIT(A) were quashed, emphasizing the significance of procedural compliance in tax proceedings. Case-Laws Income Tax Mon, 16 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59445