https://www.taxtmi.com/caselaws?id=374300 The Tribunal allowed the admission of the additional/revised ground in the appeal for the assessment year 2014-15, ruling in favor of the assessee. The denial of the opportunity for cross-examination by the AO was deemed a violation of the principle of natural justice. Citing legal precedents, including a case decided by ITAT, SMC, Delhi Bench, and the Supreme Court's ruling in Andaman Timber vs. CIT, the Tribunal emphasized the importance of ensuring fairness in proceedings through cross-examination. Consequently, the addition in dispute was deleted, and the appeal was allowed, underscoring the significance of upholding natural justice in tax matters. en-us Thu, 24 Jan 2019 00:00:00 +0530 Wed, 30 Jan 2019 08:19:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374300 The Tribunal allowed the admission of the additional/revised ground in the appeal for the assessment year 2014-15, ruling in favor of the assessee. The denial of the opportunity for cross-examination by the AO was deemed a violation of the principle of natural justice. Citing legal precedents, including a case decided by ITAT, SMC, Delhi Bench, and the Supreme Court's ruling in Andaman Timber vs. CIT, the Tribunal emphasized the importance of ensuring fairness in proceedings through cross-examination. Consequently, the addition in dispute was deleted, and the appeal was allowed, underscoring the significance of upholding natural justice in tax matters. Case-Laws Income Tax Thu, 24 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374300