Entry Operator Statement Is No Evidence Without Fair Hearing

New Track Exim Private Limited Vs ITO (ITAT Delhi) Delhi ITAT Deletes ₹90.50 Lakh u/s 68: Reopening Upheld but Addition Fails for Denial of Cross-Examination Reopening Survives, Addition Doesn’t: No Cross-Examination, No Section 68- Faceless Suspicion vs. Fair Play: ITAT Strikes Down ₹90.50 Lakh Addition- Entry Operator Statement Without Cross-Examination Is No Evidence- Natural Justice Trumps Investigation Report in Section 68 Case Delhi ITAT ‘E’ Bench in New Track Exim Pvt. Ltd. Vs. ITO [ITA No. 2765/Del/2024, AY 2012-13, order dated 31.12.2025] partly allowed Assessee’s appeal b...