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2019 (10) TMI 1407 - ITAT INDOREDenial of Natural justice - no opportunity of the cross-examination to the assessee those two persons who were examined by the Assessing Officer behind the back of the assessee - Rejecting the application filed u/r 46A for admission of affidavit of Satish Patidar which was material to the issue before the ld. CIT(A) - HELD THAT:- We had recorded the statement of Shri Satish Patidar in the presence of learned Counsel for the assessee and ld. Sr. DR Shri Amit Kumar Soni on 15.7.2019, copy of which was supplied to concerned parties. Before us, the submission of the learned Counsel for the assessee in respect of following principles of natural justice and rejection of additional evidence under Rule 46A was not controverted by the Revenue by bringing any cogent material on record. The assessee has also filed paper books and written submission/case-laws. Considering the facts and circumstances of the case and the statement recorded by us in the presence of both the parties, we are of the view that in order to provide natural justice, the cross-examination should have been allowed by the Assessing Officer and ld. CIT(A) should also have admitted application for additional evidence, therefore, the matter requires reconsideration at the level of the Assessing Officer. Appeal filed by the assessee is allowed for statistical purposes only
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