Held that as non-compliance was the sole reason for the additional tax liability of the assessee, in the larger interest of justice, the matter is  t be remanded to give an opportunity to the assessee to explain the nature and source of cash sales with documents such as (a) bank statements, (b) full details of customers to whom cash sales were made (c) letters of confirmation from such customers detailing cash purchases from the assessee (d) cash-sale tax-invoices (e) value-added tax and goods and services tax returns, etc. The Commissioner (Appeals) is  to decide the addition on the merits after verifying the documents before passing a speaking order in terms of section 250(6) (AY. 2017-18)