Assessee is a NRI and had filed a nil return of income. The case was re-opened based on the report of Directorate Investigation Wing. Summons was issued to assessee and the builder u/s. 131(1). The assessee could not be present for summons as he was working in Merchant Navy. The builder also did not respond. The assessment order was passed  making addition u/s. 69B on basis of investigation report and assuming that assessee is one of the beneficiaries of on money cash payments. CIT(A) also confirmed the addition.  and dismissed the appeal of the assessee. On appeal the Tribunal held that  when the person on whose statements, the re-assessment was framed, did not reply on the summons issued and did not give any explanation of cash received, then assessee did not avail cross-examination was just an empty formality. The Hon’ble ITAT relying on the Apex Courts decisions in case of Andaman Timber Industries  v. CCE (2015) 314 ELT 641 (SC) and I. C.D.S Limited v. CIT  [2020] 273 Taxman 12 (SC)  held that when the issue is regarding the cross-examination, the matter needs to be set aside to the file of the AO to frame the assessment de-novo after providing the assessee all documents which were relied upon during the assessment. The AO was directed to grant opportunity to cross-examine and assessee is allowed to file any documents in support of his contentions. (ITA No: 191/ Mum/2023 dt.12 -4 -2023   ( AY.  2015 -16   )