2024 (1) TMI 1285

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....earance:- For the Appellant : Mr. Avra Mazumder Mr. Kausheyo Roy Mr. Suman Bhowmick Mr. Samrat Das.   For the Respondent/Department : Mr. Aryak Dutt. JUDGMENT (T.S. SIVAGNANAM, C.J.) 1. This intra-Court appeal by the writ petitioner is directed against the order dated 16th August, 2023 in W.P.A. No. 18683 of 2023. In the said writ petition, the appellant had challenged the asse....

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....e on 9th May, 2023 and the hearing was fixed at 12:15 p.m. on the same date. It is a case of the assessee that the link for attending the hearing through video conferencing was shared with the assessee much after the time, which was fixed. Consequently, the assessee could not avail the opportunity. This was brought to the notice of the assessing officer by way of a representation. The assessing of....

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.... 6. Thus, the assessing officer proceeded on the basis of the statements recorded by Mukesh Banka without affording an opportunity to cross-examine the said person by the assessee. It would have been a different case had the department rejected the request for cross-examination at the first instance and the matter would have been dealt with in a different manner by the assessee. However, the requ....

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.... and proceed to take a decision in accordance with law. Therefore, by not providing an opportunity to cross-examine Mukesh Banka, the authority is precluded from relying upon the statement recorded from the said person. 8. For the above reasons, we are inclined to interfere with the order impugned in the writ petition dated 24th May, 2023. 9. Accordingly, the appeal is allowed and the applic....