Addition justified for Voluntarily admitted tax liability retracted after 2 years

1.This is an appeal by the Revenue under Section 260A of the Income Tax Act, 1961 (Act) against the order dated 28th April, 2016 passed by the Income Tax Appellate Tribunal (ITAT), Delhi in ITA No. 1787/Del/2014 for the Assessment Year (AY) 2009-10. 2.While admitting the appeal on 22nd February, 2017 the following question of law was framed: “Did the ITAT fall into error in holding that the surrender made by the assessee in the course of the survey and confirmed two months later in writing, was deserved to be deleted in the circumstances of the case for lack of any corroborative material? ...