Cross-examination rights before ITAT and use of Section 33 of the Evidence Act raised as substantial legal questions.

The Delhi HC considered whether the ITAT could proceed with an appeal when the assessee was not served with, or could not produce, a witness for cross-examination, and whether reliance on Section 33 of the Indian Evidence Act justified denial of that opportunity. The court admitted the appeal and framed substantial questions of law on these issues for consideration. Filing of paper books was dispensed with.

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Issues: Whether the Income Tax Appellate Tribunal was justified in proceeding with the appeal in the absence of service on, or availability of, a witness for cross-examination by the assessee; and whether reliance on Section 33 of the Indian Evidence Act was justified for denying the assessee an opportunity to cross-examine the witness.

Outcome: Appeal admitted and substantial questions of law framed for consideration. Filing of paper books dispensed with.

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