Assessee  has deposited cash in its bank account .The AO made addition as cash credits in respect of cash deposits . On appeal the  CIT (A)  had not accepted documents  in support of cash deposits as same were not supported with an application to file additional evidence . On appeal the Appellate Tribunal held that since assessee had produced relevant documents to explain source of cash deposit in his bank account before CIT (A ) merely because assessee had not filed an application for filling additional evidence, such documents could not be rejected. Accordingly addition confirmed by the CIT (A) was deleted . (AY. 2011-12)