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2016 (12) TMI 1793 - ITAT DELHIAddition on account of cash deposit - evidences could not be placed before the AO because of pre-occupation of the assessee with illness of his spouse - HELD THAT:- Since in the facts of the present case due to his wife’s illness the assessee was prevented by sufficient cause from producing the evidences in support of its claim, it would be appropriate and in the interests of justice that in the peculiar facts and circumstances of the case, the impugned order is set aside and the issue is restored back to the CIT(A) with a direction to permit the assessee to produce the evidences in support of its claim. The CIT(A) after confronting the same to the AO and directing the AO to file a Remand Report shall confront the same to the assessee and thereafter pass a speaking order in accordance with law after giving the assessee a reasonable opportunity of being heard. Appeal of the assessee is allowed for statistical purposes.
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