2012 (9) TMI 623

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..... ee. It is also apparent from the Appellate Commissioner’s order that these matter were not put to the assessee. Consequently, there cannot be two opinions of the fact that assessee was denied proper opportunity to deal with the materials sought to be relied upon - direction the AO to consider the entire matter afresh after giving all the necessary materials in his possession which deemed are adverse, to the assessee and also after further affording an opportunity for cross-examination of such witnesses. - ITA 367/2012 - - - Dated:- 13-9-2012 - MR. JUSTICE S. RAVINDRA BHAT, MR. JUSTICE R.V. EASWAR, JJ. For Appellant: Ms. Suruchi Aggarwal, Advocate For Respondent: Mr. S. Krishan, Advocate. MR. JUSTICE S.RAVINDRA BHAT (OPE .....

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..... lds the Appellate Commissioner s order vis- -vis deletion of a sum of Rs.1.01 crores is as follows:- 10. Learned counsel for the assessee, on the other hand, contends that neither the said Shri Brij Mohan Gupta was allowed to be crossexamined nor a copy of his statement was given despite several requests. The AO s contention to the effect that the contents of the statement were made known to the assessee, is not a compliance of mandatory requirement to provide the assessee incriminating material to defend its case. CIT(A) has categorically held that: (i) Complete statement of Brij Mohan Gupta was never given. (ii) No adverse observations were made by AO on remand report called upon by the CIT(A). (iii) Beyond the belief of presumpt .....

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..... tempt made to connect entry 177 with the assessee. It is also apparent from the Appellate Commissioner s order that these matter were not put to the assessee. Consequently, there cannot be two opinions of the fact that assessee was denied proper opportunity to deal with the materials sought to be relied upon. However, in view of the ruling of the Supreme Court in Dhakeswari Cotton Mills Ltd. V. Commissioner of Income-tax, West Bengal v. CIT, 26 ITR 775 (SC,) this Court is of the opinion that the Tribunal ought not to have merely upheld the CIT (Appeal) s order but should have remanded the proceeding to correct the irregularities which crept in during the reassessment proceedings. Accordingly, we direct the AO to consider the entire matter a .....

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