TaxTMI 
TaxTMI 
2019 (1) TMI 1270
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....s and in the circumstances of the case, the Ld. CIT(A) erred and was totally unjustified in upholding the view that the short term capital gains arose and belonged to the appellant exclusively in his individual capacity as against the claim of the appellant that it arose and belonged to the AOP who distributed the same amongst its Members through Banking Channels. The short term capital gains in question be held to be arisen and belonged to the AOP as claimed by the Appellant before the Assessing Officer and Ld. CIT(A), in the interest of justice. 2. On the facts and in the circumstances of the case, the Ld. CIT(A) erred and was totally unjustified in upholding the view that the provisions of section 50C are attracted in the instant case....
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.... IT(SS)A 110/Ind/2016: 1. On the facts and in the circumstances of the case, the Ld. CIT(A) denied natural justice to the appellant by passing the order under appeal without acceding to the request of the appellant to facilitate cross examination of the land owners and other persons whose statements have been recorded on the back of the appellant and used against him in assessment without confronting the same and without affording an opportunity to the appellant to cross examine them. The appellate order of the Ld. CIT(A) may therefore set aside on the point at issue. 2. On the facts and in the circumstances of the case, the Ld. CIT(A) grossly erred and was totally unjustified in confirming or sustaining the addition of Rs. 10,00,000/....
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.... 1. That the appellant prays leave of this Hon'ble Tribunal to urge the following additional ground in its appeal: A. Whether the order passed by the Assessing Officer is contrary to the decision of the jurisdictional Hon'ble Court in CIT Vs. M/s. Mechmen (2016) 380 ITR 591 (MP) in which the Hon'ble MP H.C. has categorically held that u/s 153C the proper satisfaction has to be recorded by the Assessing Officer of the searched person before assuming jurisdiction over the assessee & failure to record satisfaction renders the assessment order null and void? B. Whether absence of satisfaction u/s 153C in the hands of the searched person i.e. Sagar Group by the A.O. of the searched person renders the present assessment order p....
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....d raised in this appeal is allowed for statistical purposes. We make it clear that we are not expressing our view on other grounds. In case assessee succeeds in additional ground, the other grounds would become academic only. Hence, appeal of the assessee is partly allowed for statistical purposes. 5. Now coming to the IT(SS)A No.110/Ind/2016, the parties have adopted the same argument in respect of the additional grounds. No change is pointed out in the facts and circumstances by the revenue in IT(SS)A No.109/Ind/2016. We have decided the issue in para-4 above and the appeal of the assessee is partly allowed for statistical purposes by observing as under:- We have heard the rival contentions. Since the assessee has raised a legal ground....
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....and to the disadvantage of the Appellant in the assessment without confronting the same and without affording an opportunity to cross examine them. The Appellate order of the Ld. CIT(A) may, therefore, be set aside on the point at issue. 2. On the facts and in the circumstances of the case, the Ld. CIT(A) grossly erred and was totally unjustified in sustaining the addition of Rs. 56,13,700/- without facilitating the cross examination of the sellers of the land and other persons concerned on the basis of whose statements. On the back of the appellant with no supporting documentary evidence, the addition has been made by the Assessing Officer, and after considering the outcome of such statements on cross examination. Hence, the addition in....
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....he additions have been made on the basis of an agreement in which assessee was not a party. The assessee was not granted cross examination. 8. Ld. D.R. has opposed these submissions. 9. We have heard the rival submissions, perused the material available on record and gone through the orders of the authorities below. It is contended by the assessee that since the Department has recorded the statements and entertained affidavits on the back of the assessee and used the same against the assessee without confronting the same, all the 3 land owners who claimed to have received the alleged on money and the persons who have claimed to have made the alleged on money payments to them may, in the interest of justice, be allowed to be cross examined....