9911796707
TMI Blog2023 (3) TMI 1518X X X X Extracts X X X X X X X X Extracts X X X X ..... Manjit Singh Gahlot Vs. ITO [ 2022 (10) TMI 399 - ITAT DELHI] as held it is well settled Law that unless the incriminating documents or statement used against the assessee are confronted to assessee and assessee have been allowed to cross-examine such statements, no such material or statement, could be read in evidence against the assessee. In the absence of any material on record against the assessee and in the absence of cross examination to the statement of Dr P Mahalingam on behalf of the assessee, such material cannot be used against the assessee so as to make the impugned addition. Assessee appeal allowed. - Shri Chandra Mohan Garg, Judicial Member For the Assessee : Shri Ruchesh Sinha, Adv. For the Revenue : Shri Om Prakash, Sr. D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... without providing any opportunity of cross examination and relying upon the information collected behind the back of the appellant. The Ld. Counsel vehemently pointed out that the impugned assessment order is arbitrary, illegal, bad in law and has been passed in violation of rudimentary principle of contemporary jurisprudence. Therefore, addition made by the AO and uphold by the CIT (A) may kindly be deleted. The Ld. Counsel also placed reliance on the order of the ITAT, Delhi dated 05.03.2019 in ITA No. 1561 /Del/2018 for AY 2010-11 in the case of Shri Naresh Pamnani Vs. ITO and subsequent order dated 04.10.2022 in ITA No. 219/Del/2020 for AY 2013-14 in the case of Shri Manjit Singh Gahlot Vs. ITO and submitted that the AO or the Investiga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e not supplied copy of the statement of Dr P Mahalingam to him for rebutting his statement and no cross-examination to his statement have been allowed at any stage, therefore, this statement cannot be read in evidence against the assessee. He has referred to the statement of assessee recorded at assessment stage, copy of which is filed on record, in which he has denied to have paid any amount to Dr P Mahalingam or the above college as capitation fees. He, therefore, submitted that since no material has been confronted to assessee, therefore, no addition could be made against the assessee. 6. On the other hand, Ld. D.R. relied upon orders of the authorities below. 7. After considering the rival submissions, I am of the view that addition on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessee at any stage, therefore, statement of third party, cannot be used against the assessee unless assessee has been allowed a right to cross-examine such statement. The AO. in the assessment order also did not mention, if any, material found during the course of search, was confronted to the assessee. Thus, assessee was justified in denying in making any cash payment to Dr. P Mahalingam at any stage. There is no material available on record to justify the addition against the assessee on merits. In the absence of any material on record against the assessee and in the absence of cross examination to the statement of Dr P Mahalingam on behalf of the assessee, such material cannot be used against the assessee so as to make the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
