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2015 (10) TMI 1596 - ITAT DELHI

2015 (10) TMI 1596 - ITAT DELHI - TMI - Anfractuous 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 .....

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assed by the Ld. CIT(A)-XXX, New Delhi dated 6.7.2012 pertaining to assessment year 2009-10 and raised the following grounds:- 1) That the learned CIT (Appeals) has erred in passing the order uls 250 of the Act in the instant case without allowing any opportunity of hearing to the appellate assessee. That the learned CIT (Appeals) has erred in disposing off the appeal without giving any notice of hearing to the assessee and without hearing the assessee. 2) That the learned CIT (Appeals) has erre .....

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he assessee in the form No.35 filed before him. 5) That the learned CIT (Appeals) ought to have cancelled the levy of interest amounting to ₹ 15,06,0801- levied by the Assessing Officer uls 201(1A) of the Act. 6) That the appellant craves the right to amend, append, delete any or all grounds of appeal. 2. Briefly stated the facts of the case are that the assessee has filed e- TDS statement and correction statement(s) if any. The TDS statement was analyzed by AO on the basis of entries repo .....

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Since according to AO, the defaults, found were factual and based on entries reported in the TDS statement, deductor was advised to file Correction Statement to rectify data entry errors, if any, in the TDS statement within 15 days of receipt of such show cause notice. The net defaults noticed after the expiry of stipulated period of filing the correction statements are as per the justification report which forms Annexure A of his order. And in view of the defaults as per Annexure A , the deduct .....

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