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2018 (12) TMI 1265 - AT - Income TaxAddition u/s 68 - not allowing the assessee to cross-examine the witnesses by the Adjudicating Authority though the statements of those witnesses were made the basis of the impugned order - denial of natural justice - Held that:- We find that the case laws relied upon by the Ld. DR are on the merits of the case, however, the ground argued before the Tribunal is relating to confirmation of addition which was made on the basis of material collected at the back of the assessee without giving his an opportunity to rebut/cross examine the same which is in violation of the principle of natural justice, hence, the same are not applicable here. 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 CIT(A), who did not adjudicate the same and wrongly upheld the AO’s order, which is not proper and is against the principle of natural justice as well as law laid down in the case of Andaman Timber vs. CIT [2015 (10) TMI 442 - SUPREME COURT] wherein held as not allowing the assessee to cross-examine the witnesses by the Adjudicating Authority though the statements of those witnesses were made the basis of the impugned order is a serious flaw which makes the order nullity inasmuch as it amounted to violation of principles of natural justice because of which the assessee was adversely affected. - Decided in favour of assessee.
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