Tribunal Allows New Evidence in Undisclosed Income Case, Remands for Fresh Decision by Assessing Officer.

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....The Income Tax Appellate Tribunal (ITAT) allowed the assessee's appeal and admitted additional evidence. The assessee did not disclose income from other sources, which was treated as undisclosed income and taxed u/s 115BBE. The assessee claimed deduction u/s 54F in the return filed u/s 148, though no such claim was made in the original return. The ITAT noted that the assessee was not given an opportunity of being heard and was passing through a difficult time due to the demise of his wife. The assessee could not produce details before the Assessing Officer (AO) but filed additional evidence before the Commissioner of Income Tax (Appeals) [CIT(A)]. The ITAT held that the CIT(A) should have considered the application u/r 46A and admitted the .........