Case Law Details
Amrish Kumar Vs ITO (ITAT Delhi)
ITAT noted that assessee is an illiterate farmer and claims that he was not properly presented in the assessment and appellate proceedings. Moreover, the assessee claims that he was misguided by the consultant. We further note that the assessee claims for u/s 54F exemption has also been denied by referring the decision of the Hon’ble Apex Court in the case of Goetze (India) Ltd.. We find in the interest of justice will be well served if the matter is remitted to the file of the Assessing Officer to consider the issue afresh. Furthermore, as regards, the assessee claims for exemption u/s 54F of the Act, we note that Hon’ble Apex Court in Goetze (India) Ltd. (supra) the Hon’ble Apex Court has expounded that the said decision would not impinge upon the powers of ITAT in dealing with the claim otherwise than by revised return. Accordingly, we direct that the above ground be admitted and decided as per law. Needless to say the assessee be given opportunity of being heard.
FULL TEXT OF THE ORDER OF ITAT DELHI
This appeal by the assessee is directed against the order of ld. CIT (Appeals), Ghaziabad, dated 18.12.2018 and pertains to Assessment Year 2010-11.
2. The grounds of appeal reads as under:-
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