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TMI Blog2020 (2) TMI 1424X X X X Extracts X X X X X X X X Extracts X X X X ..... cuments found for lease transactions of non existent asset - Documents on which reliance has been placed not given for cross examine - HELD THAT:- It is unnecessary to dilate on the factual matrix of the case or analyse the arguments advanced by both sides except to observe that we disagree with the approach of the High Court as well as Income Tax Appellate Tribunal, Bangalore. Documents on which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the additional material/circumstances to be produced by the parties. In other words, the entire matter will have to be considered by the First Appellate Authority afresh by giving fair opportunity to both sides to espouse their claim in the remanded appeal(s). X X X X Extracts X X X X X X X X Extracts X X X X ..... t not extending opportunity to the appellant to cross-examine the witnesses relied upon by the Assessing Officer. If the Department wants to rely on their evidence, it may be necessary to provide opportunity of cross- examination of these witnesses to the appellant, which can be done by the First Appellate Authority itself, namely, Commissioner of Income Tax (Appeals)-I, Bangalore. We say so becau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Income Tax-I, Bangalore for reconsideration of appeal(s) on its own merits in accordance with law as aforementioned. The appeal(s) be decided expeditiously. 5. Counsel for the appellant had invited our attention to communication(s) dated 21.01.2020 and 06.02.2020 issued by the Department vide DIN & Letter No. 1TBA/COM/F/172019-20/1024085523(1) calling upon the appellant to pay arrears of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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