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2020 (2) TMI 1671 - ITAT DELHIAddition u/s 69 - unexplained deposits in his bank account - assessee as per its explanation before the tax authorities submitted that he is trading in Kiryana items and has income from sale of agricultural produce along with milk and Ghee and there are some cash receipts from his real brother - HELD THAT:- The assessee claims to be illiterate and the fact that he did not have the best of legal advice available, is glaring on the record as even proper and appropriate grounds could not be raised. The aim of the statute is to collect just and due taxes for the State and not encash the ignorance of the tax payers. The representation before the CIT(A) admittedly was not proper. Accordingly, in the interests of substantial justice, the issues are set aside to the file of CIT(A) with the direction to decide the same afresh in accordance with law by way of speaking order after giving the assessee a proper opportunity of being heard. Appeal of the assessee is allowed for statistical purposes.
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