TMI Blog2013 (11) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... additions made on the basis of second remand report in which the A.O. has agreed with the material submitted by the assessee – Addition deleted – Decided against the Revenue. - I.T.A. Nos.4884, 4885, 4886, 5416, 4887, 5417 & 5418/Del/2010, Cross Objection Nos.370, 371, 372, 373, 47, 48 & 49/Del/2011, ITA No. 15 / Del/ 2011 - - - Dated:- 1-11-2013 - Shri G. D. Aggarwal And Shri U. B. S. Bedi,JJ. For the Petitioner : Smt. Veena Joshi, CIT DR For the Respondent : Shri Ashwani Taneja, and Shri Rohan Khare, Adv. ORDER Per U. B. S. Bedi, Judicial Member: These 15 matters comprise of 7 appeals of the department and equal number of cross objections of the assessee against separate orders passed by Ld. CIT(A) III dated 31.08.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessee. So, the appeals of the revenue are not maintainable, which may be dismissed. 4. As regards cross objections of the assessee are concerned, Ld. counsel for the assessee submitted that except challenging the confirmation of remuneration paid to Mrs. Mukta Chaudhary in all these years, the assessee does not want to press confirmation of various other different disallowances in the cross objections. With respect to effective ground, it was submitted that firstly, addition has been made on the basis of statement recorded at the time of search when no opportunity to cross examination was given to the assessee and secondly, in assessment year 2009-10, where the assessment was framed u/s 143(3) and such disallowance was made but d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of hearing of this matter, the assessee except contesting confirmation of the additions of the amount of remuneration paid to Mrs. Mukta Chaudhary, ground in relation to all other additions were not pressed and against the confirmation of addition on account of remuneration paid to Mrs. Mukta Chaudhary for all these years, the Ld. A.R. of the assessee contended that neither appropriate opportunity has been given nor cross examination of Mrs. Mukta Chaudhary has been granted when additions have been made considering the statement of Mrs. Mukta Chaudhary. It was contended for deletion of addition for all these years in this regard or the matters should be restored back to the file of the A.O. for redeciding the same afresh. 6.1 We, after ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hile disposing off the appeals of the department and cross objections of the assessee, so adopting the same basis and reasoning, we set aside the orders of authorities below on this issue and restore the matter back to the file of the A.O. for redeciding the issue afresh as per directions given in the group cases above. As regards the issue in relation to confirmation of charging of interest u/s 2343A and 234B is concerned, the same is mandatory and consequential and the A.O. will consider the same while passing the order with regard to the issue restored back to his file and determine the same accordingly being mandatory and consequential. 7.1 As a result, appeal of the assessee for the assessment year 2007-08 the same is allowed partly ..... X X X X Extracts X X X X X X X X Extracts X X X X
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