2016 (6) TMI 601

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....-2007, the assessee had filed return of income which was taken in scrutiny by the Assessing Officer. The assessee had purchased six plots of lands during the period relevant for the assessment year. During previous year relevant for the assessment year in question, one of the sellers Indravadan Prajapati had given a statement to the income-tax authorities selling his land to the assessee at the rate of Rs. 54/- per sq.mtr., whereas in the sale deed it was shown to have been sold for Rs. 19.15 ps. Per sq.mtr. He also admitted having accepted "on money" of Rs. 25,52,780/-. 3. On the basis of such material, the Assessing Officer confronted the assessee and in the order of assessment dated 31.12.2007, made addition of Rs. 1.46 crores (rounde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....as neither given an opportunity to cross-examine the seller nor a copy of the seller's statement recorded during the course of such proceedings was given to Assessee. We therefore, feel that to met the ends of justice ond more opportunity should bne made available to the assessee to cross-examine the seller and for which we find support from the decision of Hon.Supreme Court in the case of ITO vs. M.P.Choodi (supra) where in Para 3 the Hon.Apex Court has noted as under: "In this case the High Court has set aside the order of assessment on the ground that no opportunity to cross-examine was granted, as sought by the Assessee. WE are of the view that the High Court should not have set aside the entire assessment order. At the highest, the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Departmental appeal as its appeal was an independent appeal and was not directly connected with ground raised by Assessee in its appeal. We are therefore, of the view that the appeal of Revenue was not required to be remitted to A.O. And therefore remitting the Revenue's appeal was mistake apparent from record. We therefore, amend the order in ITA No.3020/AHD? 2009 and dismiss the appeal of Revenue. We thus direct accordingly." 6. Having heard learned counsel for the parties and having perused documents on record, we agree with the submission of Shri Vora for the assessee that in the original judgment, the Tribunal had referred to the contention of the assessee of being denied opportunity to cross-examine the witness. Under the circ....