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2019 (1) TMI 1465 - AT - Income TaxAddition u/s 68 - non providing opportunity of cross examination of the person relying on whom addition is made - Held that:- We find considerable cogency in the contention raised by the assessee’s counsel that addition was made on the basis of statement of Sh. Vikrant Kayan, but the assessee was not granted the opportunity to cross examine Sh. Vikrant Kayan, which ground was also raised before the Ld. CIT(A). It is of the considered view that assessee has raised ground no. 3 (wrongly mentioned as ground no.5) before the Ld. CIT(A) in the appeal requesting for granting reasonable opportunity of being heard. CIT(A) in his impugned order has reproduced the plea of the Assessee that while making the addition of ₹ 11,78,216/- the AO has relied on statement of Sh. Vikrant Kayan without providing opportunity to the assessee for cross examination of such person. In view of above, there is no doubt that assessee has raised the ground of providing opportunity of cross examination of Sh. Vikrant Kayan before the CIT(A) and also by way of revised/additional ground before the Tribunal. See SMT. JYOTI GUPTA VERSUS THE I.T.O, DELHI [2018 (11) TMI 1353 - ITAT NEW DELHI] and ANDAMAN TIMBER INDUSTRIES VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA-II [2015 (10) TMI 442 - SUPREME COURT] - Decided in favour of assessee
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