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2023 (4) TMI 134 - AT - Income TaxAddition on account of declaration in IDS - assessee was not eligible for declaring in IDS, 2016 and appellant failed to provide explanation for source of said income disregarding the submissions given by the appellant - At the time of hearing, the ld. A.R for the assessee contended that they wish to file certain additional evidences - HELD THAT:- The orders of the subordinate authorities, the submissions of the parties and the additional evidences filed, we are of the considered view, in the interest of justice, these evidences may be admitted and the matter be remanded back to the file of the ld. A.O for re-adjudication as per law while complying with the principles of natural justice. In view thereof we set aside the order of the ld. CIT (A) and restore the matter to the file of the ld. A.O accordingly. Grounds of appeal of the assessee are allowed for statistical purposes.
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