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TMI Blog2013 (9) TMI 877X X X X Extracts X X X X X X X X Extracts X X X X ..... principles of natural justice. - ITA No.211 of 2012 (O&M) - - - Dated:- 2-9-2013 - Rajive Bhalla And Dr. Bharat Bhushan Parsoon,JJ. For the Appellant : Mr. Sandeep Goyal, Advocate. JUDGMENT Rajive Bhalla, J. By way of this order, we shall dispose of ITAs No.211, 212, 213, 214, 215, 216, 217 and 218 of 2012 as they involve adjudication of the same questions of fact and law. For the sake of convenience, facts are being taken from ITA No.211 of 2012. The appellant challenges order dated 18.04.2012, passed by the Income Tax Appellate Tribunal, Amritsar Bench, Amritsar. Counsel for the appellant primarily contends that remand of assessment proceedings to the Assessing Authority is not warranted. The additions deleted by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Authority which was set aside by the Sales Tax Appellate Tribunal. The addition for sale of cars etc., was held to be violative of principles of natural justice as information collected from the manufacturer of cars was not furnished to the assessee and the assessee was not allowed to cross-examine the officer who made the statement relating to sale of cars. The Income Tax Appellate Tribunal, has, therefore, rightly remitted the matter to the Assessing Officer for granting an opportunity to the assessee to cross-examine the officer who made statement relating to sale of cars and to comply with principles of natural justice. A relevant extract from order dated 18.04.2012, passed by the Income Tax Appellate Tribunal, reads as follows: - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot be permitted to complete the assessment and give the perverse finding without following the principle of natural justice. Therefore, in view of the circumstances and the facts of the case, the matter is set aside to the file of the A.O. who will provide the authenticated information to the assessee and the opportunity of cross examination and complete the assessments accordingly afresh by providing opportunity of being heard to the assessee. Thus all the ground Nos.2 to 4 in the appeals of the assessee and all the grounds of the Revenue in all the years are allowed for statistical purposes. We find no reason to hold that the Income Tax Appellate Tribunal has committed an error that would give rise to a substantial question of law. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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