TMI Blog2012 (8) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... stored back with a direction to allow the assessee opportunity of cross examination by remanding the matter back to AO. - ITA No. 5240, 5236, 5237, 5238, 5239 & 5343/Mum/2011 - - - Dated:- 6-6-2012 - SHRI B.R. MITTAL, AND SHRI RAJENDRA SINGH, JJ. Revenue by : Ms. Usha Nair Assessee by : Shri A.K. Ghosh O R D E R PER BENCH: These appeals by the assessee are directed against the orders of CIT(A) all dated 17.2.2011 for assessment years 2003-04 to 2007-08. In assessment year 2007-08 the revenue is also in appeal. As the dispute raised in all these appeals are mostly common and in some of the years CIT(A) has passed a consolidated order, all these appeals are being disposed of by a single consolidated order for the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unity to cross examine the various persons based on whose statements the claim of deduction under section 80IB(10) had been made. In assessment year 2007-08, the assessee had also disputed the addition on account of excess/shortage of stock items and revenue has raised dispute in this year in relation to the relief given by CIT(A) on account of addition made based on unaccounted sales. In assessment year 2003-04 and 2004-05, the assessee in addition to raising dispute on merits of various disallowances on account of bogus purchases, bogus labour charges etc. has also raised a ground regarding not allowing opportunity to cross examine the various persons based on whose statements these disallowances had been made. 3. We first take up the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther wrote in the said letter to CIT(A) that since copy of statements were not given to the assessee during assessment proceedings, the assessee had no opportunity to cross examine those persons in the matter of disallowance of deduction under section 80IB(10) and other disallowances. The assessee therefore requested CIT(A) to remand the issues to the file of AO to enable the assessee to obtain all relevant statements and to get opportunity to cross examine the persons. The ld. AR further submitted that CIT(A) did not remand the matter and decided the appeal without affording assessee the opportunity of cross examination. It was accordingly requested that the matter may be restored to the file of AO or CIT(A) . In case the matter was resto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... years with a direction to allow the assessee opportunity of cross examination by remanding the matter back to AO. CIT(A) will ensure that remand report by AO after considering cross examination is obtained in a time bound manner for expeditious disposal of the appeal. Needless to mention, CIT(A) will pass a reasoned and speaking order after considering the remand report on cross examination and after allowing opportunity of hearing to the assessee. Since we have set aside the order of CIT(A) in all the years and remanded the matter back to him, all the appeals of the assessee and revenue are allowed for statistical purposes. 5. In the result, all the appeals of the assessee and the appeal of the revenue in 2007-08 stand allowed for stati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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