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2018 (4) TMI 1591 - ITAT, JAIPURAddition u/s 68 - opportunity for cross examination not given - Held that:- Hon'ble Suprme Court in the case of Andaman Timber Industries [2015 (10) TMI 442 - SUPREME COURT] held that where opportunity for cross examination is not given, it is violation of principles of natural justice. Thus it will be in the interest of equity and justice to restore both the grounds to the file of the AO to decide it afresh by providing adequate opportunity of being heard to the assessee. The assessee is also directed to submit the relevant documents/ details as to the case before the AO for resolving the issues in question. Thus Ground No. 1 and 2 of the assessee are allowed for Statistical purposes. Disallowing exemption u/s 10AA of interest on FDR - consideration of additional evidence Held that:- Assessee has filed the additional evidence praying that it is a vital matter of the issue in question which goes to the root of the matter. It is also noted that this additional evidence was not produced before the lower authorities. Looking to the present facts and circumstances of the case, it will be in the interest of equity and justice to restore the issue in question to the file of the AO to decide it afresh taking into consideration the additional evidence (supra) and decide the issue by providing adequate opportunity of being heard to the assessee. Ground of the assessee is allowed for Statistical purposes.
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