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2018 (12) TMI 120 - AT - Income TaxAddition made on the basis of material collected at the back of the assessee - non giving an opportunity to assessee to rebut the same - violation of the principle of natural justice - Held that:- We find considerable cogency in the contention raised by the assessee’s counsel that addition was made on the basis of material collected at the back of the assessee without giving him an opportunity to rebut/cross examine the same, which was also raised before the Ld. CIT(A), who wrongly held that when the appellant has failed to appear before AO for the personal deposition u/s. 131 of the I.T. Act and now the assessee is claiming opportunity of cross examination and wrongly upheld the AO’s order, which is not proper. Exactly on the similar facts and circumstances in the case of Smt. Jyoti Gupta vs. ITO [2018 (11) TMI 1353 - ITAT NEW DELHI] wherein, the SMC Bench has considered the statement of Vikrant Kayan and has held that since the impugned addition was made on the statement of Sh. Vikrant Kayan without providing any opportunity to the assessee to cross examine the same and Ld. CIT(A) has not considered the same ground, which is in violation of principle of natural justice and against the law laid down in the case of Andaman Timber vs. CIT [2015 (10) TMI 442 - SUPREME COURT] - Decided in favour of assessee.
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