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TMI Blog2015 (7) TMI 782X X X X Extracts X X X X X X X X Extracts X X X X ..... 7-08. 2. Although numerous questions have been framed, at the hearing the appellant only urged the following questions which are admitted as substantial question of law: "(a) Whether the Tribunal is justified in law in holding that the appellant had failed to show that it had rendered services? (b) Whether Tribunal erred in law not providing the appellant an opportunity to cross examine the parties on basis of whose statement the reopening of assessment was done and disallowance of Rs. 1,15,41,044/- was sustained?" 3. As the issues are within a narrow campus at the request of the Counsel, the appeal itself is taken up for final disposal. 4. The appellant is engaged in the business of advertisement, market research and business promotio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unity to cross examine the deponents of the statements which were allegedly against them and formed the basis of the disallowance in the assessment order.. 7. In appeal, the Commissioner of Income Tax (Appeals) (the 'CIT (A)') upheld the order of the Assessing Officer. In particular holding that disallowance of expenditure incurred for receiving services from M/s Inorbit and M/s Nupur called for no interference. 8. On further appeal before the Tribunal, the appellant again contended that the entire proceedings against them has commenced and also culminated by placing reliance upon the statement of representatives of M/s Inorbit and M/s Nupur who were not offered for cross examination. The Tribunal by the impugned order after accep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ailable for cross examination. M/s Satellite Cable Network urged before the Tribunal that it was given no opportunity of cross examining the deponents of statement made on behalf of M/s Inorbit and M/s Nupur during the assessment proceedings. The Tribunal by its order in the case of M/s Satellite Cable TV Network rendered on 23 May 2012 in Income Tax Appeal No. 4619/Mum/2011 set aside the orders of CIT(A) and Assessing Officer and restored the issue to the Assessing Officer to pass a fresh order after providing an opportunity to the assessee therein to cross examine the representatives of M/s Inorbit and M/s Nupur who had made the statement adverse to M/s Satellite Cable TV Network Ltd. It is submitted that the facts are identical and the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the appellant for rendering of services to the appellant. These affidavits also have not been taken into account by any authority including the Tribunal while upholding the disallowance of the expenditure. 13. Thus the appellant was not given an opportunity to cross examine the witnesses whose statement is relied upon by the revenue and the evidence led by the appellant has not been considered. Therefore clearly a breach of principles of natural justice. In view of the above, we set aside the order of the Tribunal and restore the issue to the Assessing Officer for fresh disposal after following the principles of natural justice and in accordance with law. It is made clear that the challenge to the issue of reopening of assessment is n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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