ITAT Cochin Remands Case as CIT(A) refuses to admit Additional Evidence

Abdulrahiman Abdulkadar Vs ITO (ITAT Cochin)

The Income Tax Appellate Tribunal (ITAT) Cochin has remanded the case of Abdulrahiman Abdulkadar for fresh adjudication after finding that the Commissioner of Income Tax (Appeals) [CIT(A)] dismissed the appeal without considering additional evidence submitted under Rule 46A of the Income Tax Rules. The case concerns an addition of ₹3,98,000 under Section 69A of the Income Tax Act, 1961, treating the amount as unexplained money for the Assessment Year 2017-18.

The assessee, a travel agency operator, had originally declared an inc

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