Addition based on 3rd party statement/evidence cannot withstand if proper opportunity of cross examination not provided to assessee

Smt. Manorama Singhal Vs ITO (ITAT Indore)

The Income Tax Appellate Tribunal (ITAT), Indore bench has held that the denial of opportunity to the assessee to conduct cross-examination of the parties who have stated to have received ‘on money from the sale of land would amount to a violation of natural justice principles.

The Tribunal bench comprising Judicial Member C M Garg and Accountant Member Manish Board, while quashing an order passed by the department, directed to delete the addition.

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