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2014 (1) TMI 1855 - AT - Income TaxAddition u/s 68 - grievance of the assessee is that it was not given an opportunity to cross examine the witness of the department and/or M/s. Avinashi Selling Agency (P) Ltd on whose testimony the department issued notice u/s 148 - Held that:- In the assessment order neither we find any mention about the said explanation and the said evidence given by the assessee, nor it has been discussed by the AO; neither did he furnish any incriminating evidence provided by the Investigation Wing of the department to the assessee; nor did he confront the assessee with any such material nor an opportunity was given to the assessee to cross-examine the witnesses who have deposed against the assessee despite having made the specific request for it both before the Assessing Officer & CIT(A). In Krishanchand Chellaram (1980 (9) TMI 3 - SUPREME COURT) wherein laid down that the income tax authorities are bound to accede to the request of cross-examination and should provide the incriminating evidence to the assessee to controvert the same. AO has not acceded to the plea of assessee in this behalf, therefore we set aside the order and direct the Assessing Officer to re-adjudicate the matter after providing the incriminating material used against the assessee for re-opening the assessment for the relevant year under consideration and any other evidences against it and if it is the testimony of any person of M/s. Avinash Selling Agency Pvt Ltd against it, then an opportunity to cross-examine those witnesses also must be provided to it. We set aside the order passed by AO and remand back the matter to the file of Assessing Officer to re-adjudicate the same as stated above - Appeal of the assessee is allowed for statistical purpose.
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