9911796707
TMI Blog2024 (1) TMI 1285X X X X Extracts X X X X X X X X Extracts X X X X ..... n be adopted is to ignore the statements recorded by Mukesh Banka by affording a fresh opportunity to the assessee by way of personal hearing through video conferencing or in person and thereafter, consider the materials placed by the assessee and proceed to take a decision in accordance with law. Therefore, by not providing an opportunity to cross-examine Mukesh Banka, the authority is precluded from relying upon the statement recorded from the said person. The appeal is allowed and the application is disposed of. The order passed in the writ petition is set aside and consequently, the assessment order is set aside and the matter stands remanded back to the assessing officer for fresh consideration. The assessing officer is directed to iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the link for attending the hearing through video conferencing was shared with the assessee much after the time, which was fixed. Consequently, the assessee could not avail the opportunity. This was brought to the notice of the assessing officer by way of a representation. The assessing officer accepted the same and fixed a fresh date for cross-examination of the said Mukesh Banka and the link was shared. On the date so fixed, the assessee appeared online, however, Mukesh Banka did not turn up citing certain health reasons. 5. Once again, the asssessee had made a request that Mukesh Banka be produced for cross-examination and thereafter, the assessee should be granted of an opportunity to put forth their case. However, the assessing officer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... materials placed by the assessee and proceed to take a decision in accordance with law. Therefore, by not providing an opportunity to cross-examine Mukesh Banka, the authority is precluded from relying upon the statement recorded from the said person. 8. For the above reasons, we are inclined to interfere with the order impugned in the writ petition dated 24th May, 2023. 9. Accordingly, the appeal is allowed and the application (I.A. No. CAN 1 of 2023) is disposed of. The order passed in the writ petition is set aside and consequently, the assessment order dated 24th May, 2023 is set aside and the matter stands remanded back to the assessing officer for fresh consideration. The assessing officer is directed to issue fresh summons to Muke ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
