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2019 (2) TMI 107 - AT - Income TaxAddition u/s. 68 r.w.s. 115BBE - alleged evidence collected at the back of the assessee and not providing opportunity to examine and cross examine the witnesses - Held that:- In the present appeal i.e. “alleged evidence collected at the back of the assessee and not providing opportunity to examine and cross examine the witnesses” and the same was only raised before the Ld. CIT(A), who did not adjudicate the same, which is against the settled law. Therefore, in the interest of justice, we are of the considered view that CIT(A) has not adjudicated the legal ground no. 3 raised before him, which is very essential to adjudicate upon. Hence, we are setting aside the issues in dispute before us, to the file of the Ld. CIT(A) with the directions to decide the same afresh alongwith ground no. 3 raised before the Ld. CIT(A), which is reproduced above under para no. 5 of this order and accordingly pass a speaking order thereon, after considering all the aforesaid documentary evidences and give adequate opportunity of being heard to the assessee. - Appeal filed by the Assessee stands allowed for statistical purpose.
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