CIT(A) should admit Additional evidence which are relevant and goes to root of matter: ITAT Delhi

Sh. Dharampal Tyagi Vs ITO (ITAT Delhi)

In this case the assessee has filed copy of Remand Report on record. The assessee initially submitted reply before the A.O. explaining the source of bank deposits out of advance received from OBC Green Card, receipt from supply of sugar cane to mills, sale of milk, wheat, rice and potato.

However, at the appellate stage the assessee explained that out of total deposits of Rs.13,15,000/- deposited in cash in the bank account, an amount of Rs.12,15,000/- were deposited out of advance money received by assessee against an

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