https://www.taxtmi.com/caselaws?id=278960 The ITAT Delhi admitted additional evidence submitted by the appellant, including affidavits, confirmations, cheques, and bank account details. The Tribunal remanded the matter back to the AO for a fresh decision, emphasizing the need to afford the assessee a fair opportunity to be heard. The judgment underscored the importance of substantiating claims with concrete evidence and providing a fair opportunity for parties to present their case effectively before reaching a final decision. en-us Fri, 23 Jan 2015 00:00:00 +0530 Wed, 27 Feb 2019 06:50:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278960 The ITAT Delhi admitted additional evidence submitted by the appellant, including affidavits, confirmations, cheques, and bank account details. The Tribunal remanded the matter back to the AO for a fresh decision, emphasizing the need to afford the assessee a fair opportunity to be heard. The judgment underscored the importance of substantiating claims with concrete evidence and providing a fair opportunity for parties to present their case effectively before reaching a final decision. Case-Laws Income Tax Fri, 23 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278960