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2021 (4) TMI 1008 - AT - Income TaxUnexplained investment - AR submitted before us that the assessee had obtained loan from his partner for which he has given the confirmation statement - HELD THAT:- Having considered the rival submission, we are of the view that to meet the ends of justice, the matter needs to be remitted back to the file of the Ld. AO for de-novo consideration. Accordingly, we hereby remit the matter back to the file of the Ld. AO with directions to admit any additional evidence filed by the assessee and after examining the same pass appropriate order afresh in accordance with merit and law. Appeal of the assessee is allowed for statistical purposes
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