ITAT Delhi Judgments — December 2022

The Tribunal held that remanding the matter to the CIT(A) for de-novo consideration with a direction to admit additional evidence would render substantial justice. The assessee was to be provided an opportunity of being heard.

The Tribunal upheld the CIT(Appeals)'s decision, agreeing that the assessee failed to provide any evidence to support the source of cash deposits or the alleged business of vegetable sales. The assessee's admission of having no supporting evidence was noted.