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TMI Blog2016 (6) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... sue pertaining to assessee's appeal, that is, addition is concerned, the land bearing block no.445 should have been restored to the file of the Assessing Officer. But without any discussion, the Tribunal also remanded the issue arising in the Revenue's appeal which is completely unrelated to the question of grant of cross-examination of the witness. In that view of the matter, the assessee was justified in seeking rectification at the hands of the Tribunal since there was a clear error apparent on record. The Tribunal was thus justified in recalling the order in so far as it disposed of Revenue's appeal also. However, having done that, the Tribunal ought to have put the Revenue to notice, heard both the sides on merits and thereafter procee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atement to the income-tax authorities selling his land to the assessee at the rate of ₹ 54/- per sq.mtr., whereas in the sale deed it was shown to have been sold for ₹ 19.15 ps. Per sq.mtr. He also admitted having accepted on money of ₹ 25,52,780/-. 3. On the basis of such material, the Assessing Officer confronted the assessee and in the order of assessment dated 31.12.2007, made addition of ₹ 1.46 crores (rounded off) towards unaccounted investment in purchase of lands. He noted that all other purchasers of the lands were in close proximity and the land was situated adjacent to the lands referred to by said Indravadan Prajapati. 4. The assessee carried the matter in appeal. CIT (Appeals) retained addition o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the seller and for which we find support from the decision of Hon.Supreme Court in the case of ITO vs. M.P.Choodi (supra) where in Para 3 the Hon.Apex Court has noted as under: In this case the High Court has set aside the order of assessment on the ground that no opportunity to cross-examine was granted, as sought by the Assessee. WE are of the view that the High Court should not have set aside the entire assessment order. At the highest, the H.C. Should have directed the Assessing Officer to grant an opportunity to the assessee to crossexamine the concerned witness... . We therefore, remit the issue to the file of Assessing Officer and direct him to furnish the copy of the statement recorded of Shri Intwala and also allow the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rent from record. We therefore, amend the order in ITA No.3020/AHD? 2009 and dismiss the appeal of Revenue. We thus direct accordingly. 6. Having heard learned counsel for the parties and having perused documents on record, we agree with the submission of Shri Vora for the assessee that in the original judgment, the Tribunal had referred to the contention of the assessee of being denied opportunity to cross-examine the witness. Under the circumstances, the issue pertaining to assessee's appeal, that is, addition is concerned, the land bearing block no.445 should have been restored to the file of the Assessing Officer. But without any discussion, the Tribunal also remanded the issue arising in the Revenue's appeal which is comple ..... X X X X Extracts X X X X X X X X Extracts X X X X
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