https://www.taxtmi.com/caselaws?id=766314 ITAT Raipur upheld CIT(A)'s decision to delete additions under section 68 for unexplained cash credit. The tribunal found that CIT(A) properly considered additional evidence submitted by the assessee, which followed prescribed procedures and was forwarded to AO who failed to respond despite reminders. The tribunal ruled that CIT(A) had justifiable reasons for accepting the additional evidence that could not be furnished before AO. Appeal decided against revenue. en-us Thu, 09 Jan 2025 00:00:00 +0530 Mon, 02 Mar 2026 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766314 ITAT Raipur upheld CIT(A)'s decision to delete additions under section 68 for unexplained cash credit. The tribunal found that CIT(A) properly considered additional evidence submitted by the assessee, which followed prescribed procedures and was forwarded to AO who failed to respond despite reminders. The tribunal ruled that CIT(A) had justifiable reasons for accepting the additional evidence that could not be furnished before AO. Appeal decided against revenue. Case-Laws Income Tax Thu, 09 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766314