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2015 (12) TMI 26 - AT - Income TaxLegal right to the AO for opportunity of being heard at the time of hearing appeal - Held that:- AO has not been given notice of hearing by Ld. CIT(A) as is required by the provision of Sec. 250(1) of the Act. So in view of the above factual position, we restore the matter to the Ld. CIT(A) with a direction to complete the appellant proceedings within a period not exceeding three months from the date of service of the order. It is also not out of place to mention that the notice should be served to AO as required under the law and AO should co-operate in the appellate proceedings so that matter can be disposed off within the prescribed period. - Decided in favour of revenue for statistical purposes.
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