S. Muralidhar, J.

1. This is an appeal by the Revenue under Section 260A of the Income Tax Act, 1961 (‘Act’) against the order dated 28th April, 2016 passed by the Income Tax Appellate Tribunal (‘ITAT’), Delhi in ITA No. 1787/Del/2014 for the Assessment Year (‘AY’) 2009-10.

2. While admitting the appeal on 22nd February, 2017 the following question of law was framed:

“Did the ITAT fall into error in holding that the surrender made by the assessee in the course of the survey and confirmed two months later in writing, was deserved to be deleted in the circumstances of the case for lack of any corroborative material?

3. The facts are that on 20th October, 2008 a survey under Section 133A of the Act was undertaken. Nearly two months later, on 18th December, 2008 by the Assessee submitted the following letter on his own before the Assistant Commissioner of Income Tax (Investigation):

“Respected Madam,

Kindly note that survey proceedings were carried out at my premises on 20-10-2008/21-10-2008 and certain records and documents were seized I have been tendering the explanations/clarifications about various documents from time to time. I hereby declare that I shall pay income tax on Estim