Assessee filed an application for waiver of interest under section 220(2A) of the Act.  Commissioner called for a report from the Assessing Officer and without giving an opportunity of hearing rejected the application. On writ single judge affirmed the order of the Commissioner. On appeal the division Bench held that, Commissioner considered report of Assessing Officer and rejected assessee’s request  without  affording an opportunity of being heard under section 220(2A) of the Act. The order was set aside and remanded the matter to the Commissioner to decide the application for waiver within six weeks from the receipt of the order. (AY. 2016-17, 2017-18, 2018-19)