TMI Blog2020 (4) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT(A) ought to have adjudicated this ground. Therefore, the impugned order deserves to be set aside on this ground alone - Appeal of the assessee is allowed for statistical purposes. - ITA No.850/Ind/2018 - - - Dated:- 6-2-2020 - Shri Kul Bharat, Judicial Member And Shri Manish Borad, Accountant Member For the Appellant : Shri Manish, Shri Sumit Jain, A.Rs For the Respondent : Shri Rajib Jain, Sr. D.R. ORDER PER KUL BHARAT, J.M: This appeal by the assessee is directed against order of the CIT(A)-13, Ahmedabad dated 14.8.2018 pertaining to the assessment year 2016-17. The assessee has raised following grounds of appeal: 1. On the facts and in the circumstances of the case and in law, the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at arms length. 5. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in confirming the applicability of provision of section 195A of I.T. Act merely on the fact that the purchase order was silent on taxes applicable on the transaction. 6. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in confirming the levy of interest u/s 201(1A) of the I.T. Act. 7. The appellant craves leave to add to, alter, amend or delete the aforesaid grounds of appeal from time to time as it may be advised up to the date of hearings. 2. The facts giving rise to the present appeal are that the assessee is a manufacturer of textiles, cement, paper and engaged in thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that no opportunity to cross examine Grafite India was given to the assessee before making adverse finding against the assessee. It was further contended that the A.O. ought not to have made addition without supplying material gathered during the assessment proceedings related to assessee from third parties. Such material could not be used against the assessee without confronting the same to the assessee. Ld. Counsel for the assessee placed reliance on the judgement of the Hon'ble Supreme Court rendered in the case of Dhaheshwar Cotton Mills Ltd. Vs. CIT 26 ITR 775 and Keshavchand Chellaram Vs. CIT 125 ITR 775 in support of the contention that assessing officer ought to have provided opportunity to cross examine in respect of material g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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