Additional evidence cannot be relied to delete addition if Remand Report not called

ITO Vs Bhavesh Sureshchandra Shah (ITAT Ahmedabad) During the assessment proceedings, assessee once appeared before the Assessing Officer and not furnished any details, but only simple letter explaining sufficient cash on hand available in the cash books are deposited in the bank accounts, but no details about the said bank accounts were filed before the A.O. In the absence of the same, the A.O. is not satisfied with the reply filed by the assessee and made the addition of Rs. 2.09 crores as unexplained income u/s. 68 of the Act. The Ld. CIT(A) without calling for a Remand Report from the Asse...