2017 (3) TMI 201

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..... order of the Commissioner of Income Tax for reason of violation of principles of natural justice, the conclusion reached by the Tribunal to set aside that the order in entirety is wholly unjustified inasmuch as it was necessary in such facts to allow the assessee an opportunity to cross examine the witnesses relied upon by the department and to direct the petitioner to pass a fresh order in accor .....

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..... , JJ. For the Appellant : Ashish Agarwal For the Respondent : P. Agarwal, R. R. Agrawal ORDER This income tax appeal has been filed by the department against the order of the Tribunal dated 09.01.2009. By that order the Tribunal has reversed the order of the Commissioner of Income Tax, Meerut dated 22.02.2008 whereby the Commissioner had cancelled the registration granted to the .....

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..... nst it. However, after recording such a finding the Tribunal instead of remanding the matter to the Commissioner to allow the assessee such an opportunity to cross examine the witnesses has proceeded to allow the appeal of the assessee in entirety and has set aside the order passed under Section 12AA(3) of the Act. We have heard Sri Ashish Agarwal, learned counsel for the department and Sri Suy .....

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..... A(3) of the Act when according to the reasoning given by the Tribunal, the only fault found with the order of the Commissioner of Income Tax was of having not allowed an opportunity to cross examine the witnesses whose statements were relied against the assessee. Further, with consent of parties we proceed to hear and decide the appeal on the question of law thus reframed. While we find no f .....

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..... Meerut authority. The cross examination of such witnesses was therefore even necessary for this reason also. Accordingly we the answer reframed question in favour of department and against the assessee. The matter is remanded to the Commissioner of Income Tax for passing a fresh order in accordance with observations made above. Such exercise may be completed expeditiously, preferably within .....

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