TMI Blog2020 (2) TMI 1424X X X X Extracts X X X X X X X X Extracts X X X X ..... en placed not given for cross examine - HELD THAT:- It is unnecessary to dilate on the factual matrix of the case or analyse the arguments advanced by both sides except to observe that we disagree with the approach of the High Court as well as Income Tax Appellate Tribunal, Bangalore. Documents on which reliance has been placed by the respective parties, we would deem it appropriate to relegate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ire matter will have to be considered by the First Appellate Authority afresh by giving fair opportunity to both sides to espouse their claim in the remanded appeal(s). - CIVIL APPEAL NO. (S).6053-6054 OF 2014 - - - Dated:- 12-2-2020 - HON'BLE MR. JUSTICE A.M. KHANWILKAR HON'BLE MR. JUSTICE DINESH MAHESHWARI For Appellant : Mr. Arvind P. Datar, Sr. Adv. Mr. K. V. Mohan, AOR Mr. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... extending opportunity to the appellant to cross-examine the witnesses relied upon by the Assessing Officer. If the Department wants to rely on their evidence, it may be necessary to provide opportunity of cross- examination of these witnesses to the appellant, which can be done by the First Appellate Authority itself, namely, Commissioner of Income Tax (Appeals)-I, Bangalore. We say so because bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Income Tax-I, Bangalore for reconsideration of appeal(s) on its own merits in accordance with law as aforementioned. The appeal(s) be decided expeditiously. 5. Counsel for the appellant had invited our attention to communication(s) dated 21.01.2020 and 06.02.2020 issued by the Department vide DIN Letter No. 1TBA/COM/F/172019-20/1024085523(1) calling upon the appellant to pay arrears of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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