TMI Blog2020 (2) TMI 1671X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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. - ITA No.495/Del/2019 - - - Dated:- 5-2-2020 - SMT. DIVA SINGH, JUDICIAL MEMBER Appellant by : None Respondent by: Ms. Rinku Singh, Sr. DR. ORDER The present appeal has been filed by the assessee, wherein correctness of the order dated 12.12.2018 of CIT(A), Gurgaon pertaining to 2010-11 assessment year is assailed on the following grounds : SNO. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee. The appeal was passed over. In the second round, the position remained same. Accordingly, after considering the submissions of the ld. Sr. DR, it was deemed appropriate to proceed with the present appeal ex parte qua assessee on merits. 3. A perusal of record shows that the assessee is shown to be engaged in the trading business of Kiryana items. The assessee was required to justify the deposits of Rs.11,50,000/- in his bank account. The 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 Ram Avtar. Apart from that he has taken a ULIP from ICICI Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.12.2018 AR of the appellant submitted as under : Under Chapter VI-A deduction u/s. 80C for ULIP from ICICI Pru Life Insurance for Rs.1,00,000/- on 02/05/2009 through cheque which is debited in my account on 02/05/2009. 4. On a consideration of the arguments before the ld. CIT(A) and the material available on record, I am of the view that the arguments canvassed on behalf of the Revenue by the ld. Sr. DR cannot be accepted. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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