2023 (2) TMI 1146 - HC - Income Tax

Delay in the conduct of cross examination of the witnesses - Power of AO to decide how to conduct cross examination - Petitioner submits that in order to cross examine the witnesses, not only the statement of those witnesses are necessary but relevant documents are also needed to be supplied - There are 21 witnesses waiting to be examined who have also been summoned - HELD THAT - No doubt that the control of the proceedings lies with the presiding officer i.e., the Assessing Officer on how to conduct cross examination. Adequate guidelines have also been issued by the appellate Authority, as reflected in the communication dated 24.01.2023 (Annexure-11 to W.P.(T) No. 703 of 2023), more particularly the letter No. F. No. 1434 dated 30.12.2022. Thus at the first instance, deem it proper to adjourn the case for 4 weeks so that the examination of at least 11 out of 21 witnesses be undertaken during this period. AO is expected to proceed with strict time lines and petitioner should also cooperate. Parties would apprise the Court about the progress of cross examination on the next date so that the final outer time may be prescribed on the next date for conclusion of the entire process of cross examination. List these matters on 03.04.2023.

Summary

Issues: Delay in conduct of cross examination of witnesses

Analysis:
The judgment by the High Court addresses the issue of delay in the conduct of cross examination of witnesses in multiple writ petitions. The Respondent Department, through a counter affidavit, denies responsibility for the delay and asserts an obligation to expedite the appeals. The court refers to a previous order indicating the intention to resolve pending appeals promptly. The Petitioner's counsel emphasizes the necessity of witness statements and relevant documents for effective cross examination. The Respondent's counsel proposes restricting the scope of examination to witness statements only, suggesting a timeline for concluding the remaining witness examinations.

The court asserts that the presiding officer, the Assessing Officer, holds control over the proceedings, including cross examination. Guidelines from the appellate Authority are cited, emphasizing the need for cooperation and adherence to timelines. The court decides to adjourn the case for four weeks to facilitate the examination of witnesses, expecting progress on at least 11 out of 21 witnesses during this period. The Assessing Officer is directed to proceed with strict timelines, with parties required to update the court on the examination progress for setting a final deadline for the entire cross-examination process on the next date.

In conclusion, the court lists the matters for further proceedings on 03.04.2023, indicating a proactive approach to address the delay in conducting cross examination of witnesses and ensuring a timely resolution of the appeals.