Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2020 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (12) TMI 545 - AT - Income TaxUnexplained cash deposits in the specific bank account - as claimed that it was sourced from the sale proceeds of rural agricultural land measuring 14 Kanal 15 Marla situated in village Fatehgarh Channa - HELD THAT:- Tax Authorities have taken an easy route and have placed an impossible burden upon the assessee. As has been noted earlier, it is the duty of the tax authorities to assist tax compliance which means giving correct advice and following best practices. To attempt collecting tax on the basis of ignorance of the citizenry is not expected from a tax administration in a developed economy. In the facts of the present case, the assessee has consistently claimed to be illiterate evidenced by the fact that the relevant documents are carrying a thumb impression. The assessee claimed to be a purely an agriculturist having no other source of income. These facts remain unrebutted on record. Accordingly, considering the principle as laid down in the case of Shri Mangat Singh [2019 (1) TMI 1836 - ITAT CHANDIGARH] namely the value of the land at the relevant point of time, the issue is restored back to the file of the CIT(A) with direction to pass a speaking order in accordance with law after giving the assessee a reasonable opportunity of being heard. Appeal of the assessee is allowed for statistical purposes.
|