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2015 (10) TMI 1596 - AT - Income TaxAnfractuous and redundant appeal declared by CIT(A) - levy of interest u/s 201(1A) - Held that:- Order passed without hearing the assessee, is bad in law, we find force in the contention of the assessee that without specifying a date of hearing and informing the same by issue of notice, vitiates the impugned order. So we set aside the impugned order and direct the Ld. CIT(A) to pass a speaking order on the question of law, fact and mixed question of law or fact, if raised by the assessee before him. Needless to say that the assessee shall be given adequate opportunity of being heard before he passes the de novo appellate order. - Decided in favour of assessee for statistical purpose.
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