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2015 (1) TMI 1 - AT - Income TaxAddition on account of cash deposits and credit card payments - Admission of additional evidences - Held that:- In the interest of justice and taking a sympathetic view of the matter, though the assessee has not appeared before the AO and the CIT(A) on several occasions, we deem it fit to accept the additional evidences. As the Assessing Officer has no occasion to examine these additional evidences, we remit the entire issue back to the file of the AO with a direction to the Assessing Officer to examine the Paper Book filed by the assessee. The Assessing Officer shall satisfy himself as to whether the assessee has sufficient cash balances to make such deposits and after giving reasonable opportunity to the assessee to represent his case, the Assessing Officer shall decide the issue in accordance with law. - Decided in favour of assesse.
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