TMI Blog2015 (10) TMI 1596X X X X Extracts X X X X X X X X Extracts X X X X ..... iates 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erred in holding that the appeal filed by the assessee was anfractuous and redundant . 3) That the learned CIT (Appeals) having found that the Assessing Officer (TDS) had not applied his mind before passing the order uls 201(1)/201(1A) and having further found that the order so passed by him was not a speaking order, ought to have cancelled the order passed by the Assessing Officer. 4) That ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scribed rates and late payment of taxes. Accordingly, a show cause notice under section 201(1A) of the Income Tax Act, 1961 (hereinafter the Act ) was issued to the assessee alongwith a detailed justification indicating entry reasons of the defaults noticed in the case of the deductor (assessee). Since according to AO, the defaults, found were factual and based on entries reported in the TDS stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal for statistical purposes with some directions. 4. Aggrieved by the said order of the Ld. CIT(A), now the Assessee is in appeal before us. 5. The Ld. AR at the outset pointed to the first page of the impugned order and drew our attention to the fact that from a perusal of the said page, it can be noted that the last date of hearing has been kept as blank, meaning no date was fixed b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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