Assessing Officer made additions to income of assessee with respect to alleged bogus purchases of mobile handsets. CIT(A) deleted addition. Tribunal held that, powers of Commissioner (Appeals) are co-terminus with powers of Assessing Officer and if Assessing Officer failed to discharge its functions properly and conduct proper cross-examination and other enquiry, Commissioner (Appeals) ought to have allowed cross-examination of said parties Matter remanded back for fresh consideration. (AY. 2008 -09, 2009 -10 ,2010-11, 2011-12)
Welspun India Ltd. v. Dy. CIT (2019) 69 ITR 617 (Mum.)(Trib.)
S. 251 : Appeal-Commissioner (Appeals)–Powers-Unexplained expenditure-Opportunity of cross examination-powers of Commissioner (Appeals) are co-terminus with powers of Assessing Officer and if Assessing Officer failed to discharge its functions properly and conduct proper cross-examination and other enquiry, Commissioner (Appeals) ought to have allowed cross-examination of said parties Matter remanded back for fresh consideration. [S. 69C]