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2020 (3) TMI 1470 - ITAT JODHPURAddition of money payment for purchase of plot - undisclosed investment of on-money paid - not allowing assessee to cross examine witnesses by adjudicating authority though statements of those witnesses were made as basis of impugned order - HELD THAT:- Addition made by AO merely on the basis of statement, when there is no corroborative material with AO suggesting the alleged addition, without allowing assessee an opportunity to cross examine the person on whose statement addition was made. Accordingly, AO is directed to delete the addition so made. See ANDAMAN TIMBER INDUSTRIES VERSUS COMMISSIONER OF CENTRAL EXCISE, KOLKATA-II [2015 (10) TMI 442 - SUPREME COURT]. Appeal of the assessee is allowed.
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