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INCOME TAX APPELLATE TRIBUNAL (CHENNAI BENCH)
Shri Manu Kumar Giri, J, Shri S.R. Raghunatha, ACJ
Shri. Naina Mohamed Seyad Abdul Kareem – Appellant
Versus
Shri. R. Clement Ramesh Kumar, C.I.T. – Respondent
| Table of Content |
|---|
| 1. assessment was based solely on unverified statements without acknowledging the lack of independent evidence. (Para 3 , 4 , 5) |
| 2. appellants challenged the grounds of assessment and procedural fairness not being upheld. (Para 10 , 11 , 14) |
| 3. the significance of cross-examination for maintaining procedural justice and reliability of evidence. (Para 24 , 28) |
आदेश/ORDER
PER BENCH:
These fifteen appeals filed by the assessee are directed against separate orders of even date 25.10.2024 passed by the ld. Commissioner of Income Tax, (Appeals) -19, Chennai. Since, facts are identical and issues are common, for the sake of convenience, the appeals filed by the separate assessee are being heard together and disposed of by this consolidated order.
2. The assessee has raised the following similar concise grounds of appeal for the assessment years 2012-13 to 2014-15. For the sake of brevity the grounds raised for the A.Y. 2012-13 ITA No.3267/Chny/2024 in the case of Sri. Naina Mohamed Seyadu Abdul Kareem are given below:
1. The order of the Learned Commissioner of Income Tax (Appeals) is contrary to the law, facts and circumstances of the case.
2. For that the Learned Commissioner
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