SURESH KUMAR,BAHADRABAD, HARIDWAR vs. INCOME TAX OFFICER, HARIDWAR

Heard the contentions of both parties at length and perused the material available on record. The assessee has filed a petition under Rule 29 of the ITAT Rules for admission of additional evidences which are the affidavits and bank statements of mother and brother of the assessee and also submitted medical certificate and Lekhpal certificate, the same are placed at paper book pages 252 to 271 of the paper book. Since these documents are crucial in nature to decide the issue in hand and therefore, in the larger interest of justice, we admit the additional evidences filed by the assessee. At this stage examination of the additional evidences filed is not possible thus we remand the matter back to the file of AO with the direction to examine the additional evidences filed vis-à-vis the additions made. The assessee is also directed to appear before the AO and explain all the facts in respect of sources of cash deposited. With these directions, all Grounds of appeal raised by the assessee are allowed for statistical purposes.

In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 07.08.2026.