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2019 (5) TMI 1271 - AT - Income TaxAddition based on documents / records allegedly found and seized during a search operation - denial of natural justice - addition without affording opportunity of cross examination of the concerned parties whose records and statements were relied upon by the AO and made the basis for making addition - HELD THAT:- Respectfully following the order of the Tribunal, SMC Bench, Delhi in the case of Smt. Jyoti Gupta vs. ITO [2018 (11) TMI 1353 - ITAT NEW DELHI] and case of Andaman Timber vs. CIT [2015 (10) TMI 442 - SUPREME COURT] on identical facts and circumstances, the addition in dispute is deleted and the appeal of the assessee is allowed. As regards the case laws cited by the Ld. DR are concerned, in the case of Udit Kalra vs. ITO [2019 (4) TMI 834 - DELHI HIGH COURT] has adjudicated the case on merits and has not adjudicated the issue on cross examination, therefore it will not help the department. As regards ITAT, SMC, Delhi decision in the case of Pooja Ajmani vs. ITO [2019 (4) TMI 1665 - ITAT DELHI] in this case the assessee has not raised any legal ground and argued only on merit for which asseseee has failed to substantiate his claim before the lower revenue authorities as well as before the Tribunal, which establish the facts are not identical to the present case, hence, do not support the case of the Department.
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