Court held that , if Department wants to rely on their evidence , it may be necessary to provide opportunity of cross -examination of these witness to the appellant , which can be done by first appellate authority it self . Matter remanded to the CIT (A) to provide the assessee to cross -examine witness relied on by Revenue . Recovery proceedings stayed till the decision on remand is rendered by the CIT (A) ( CA No. 6053 -6054 of 2014 dt 17 -2. 2020 .
ICDS Ltd v. CIT ( 2020) 10 SCC 529 Editorial. Order in CIT v. ICDS Ltd , ITA No. 353 of 2001 dt 18 -9 2007 ( Kran) (HC) is reversed .
Interpretation -Natural Justice – Audi Alteram Partem – Right of hearing – Cross -Examination – Matter remanded to first Appellate Authority .[IT Act , 1961 , S. 226 (3) ]