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2018 (7) TMI 286 - AT - Income TaxReopening of assessment - opportunity to the assessee to cross examine - Held that:- In the instant case, we find that the assessee never participated in the assessment proceedings, therefore, the question of asking and granting opportunity to cross examine does not arise. During First Appellate proceedings, the assessee made request to cross examine the witnesses whose statements were used for re-opening the assessments. Principles of natural justice demand that fair chance should be given to rebut the evidence used to make addition. An opportunity to cross examine the witnesses should be provided when the statements of witnesses are used against the assessee for re-opening assessment resulting into addition of income. Taking into consideration entire facts of the case, we deem it appropriate to restore these appeals to the file of Commissioner of Income Tax (Appeal) for allowing an opportunity to the assessee to cross examine the dealers whose statements were used by the Department for re-opening the assessments in the case of assessee. Identical grounds have been raised by the assessee in all the appeals. Accordingly, the ground No.1 raised in the appeals are allowed for statistical purpose.
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