2025 (4) TMI 342

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..... ava, SR AR ORDER Per : Narender Kumar Choudhry, Judicial Member: This appeal has been preferred by the Assessee against the order dated 14.06.2024, impugned herein, passed by the Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) under section 17 of Black Money (undisclosed foreign income and assets) and imposition of Tax Act, 2015 (in short Black Money Act) for the A.Y. 201 .....

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..... d earned income from donation, property and capital gains. The Assessee further claimed that he was not in possession of relevant details/documents/evidence and therefore failed to produce the same before the authorities below, however, now by making sincere efforts has procured certain evidences and therefore has filed a application for admission of additional evidences u/r 29 of the Income Tax ( .....

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..... uthorities below made and affirmed the addition, admittedly in the absence of relevant reply/documents and therefore for the just decision of the case and substantial justice and fair play, we are inclined to remand the instant case to the file of the Ld. Commissioner for decision afresh, but subject to reasonable cost of Rs. 21,000/- as voluntarily offered by the Assessee, in the accounts of the .....

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