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2017 (2) TMI 1181 - AT - Income TaxAddition of undisclosed income - non granting an opportunity to the assessee to cross – examine Held that:- We find that the assessee in response to the show cause notice issued by the AO has submitted that he has given the address of the parties earlier and the AO may confirm with the parties by using the power vested in the Act. This has been 7 mentioned by the AO at para 9.3 (page 4-5) of the assessment order. It is also found that the assessee vide written submission dated 29.04.2014 has submitted before the learned CIT(A) that the name and address of the flat buyers were given to the AO as required and at the repeated request of the assessee, the AO did not confront with the flat buyers that they had paid cash to the assessee, over and above the agreement value. Before us, the learned counsel of the assessee submitted that specific request was made to the AO to issue summons to the purchasers. In State of Kerala vs. K.T. Shaduli Grocery Dealer [1977 (3) TMI 160 - SUPREME COURT ] SC recognised the importance of oral evidence by holding that the opportunity to prove the correctness or completeness of the return necessarily carry with it the right to examine the witnesses and that includes equally the right to cross – examine witnesses. The contentious issues in the instant appeal can be resolved by examining the flat buyers and granting an opportunity to the assessee to cross – examine them. Therefore, we set aside the order of the learned CIT(A) and restore the same to the file of the AO to make a fresh 8 assessment as per the provisions of the Act after examining the flat buyers and granting an opportunity to the assessee to cross – examine them - Decided n favour of assessee for statistical purpose.
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