Joginder Singh Vs ITO (ITAT Chandigarh)
In the case of Joginder Singh vs ITO (ITAT Chandigarh), the Income Tax Appellate Tribunal (ITAT) dealt with an appeal filed by the assessee, an illiterate agriculturist, against the order of the Commissioner of Income Tax (Appeals) [CIT(A)]. The case pertained to the assessment year 2011–12 and involved the addition of ₹37,55,000 as unexplained cash credits in the assessee’s bank account. The appeal was delayed by 228 days, primarily because the assessee was unaware of the income tax procedures, had not received the CIT(A)’s order on time, and faced personal difficulties, including the passing of his wife.
The ITAT considered the reasons for the delay and condoned it, noting that the assessee’s lack of awareness and personal circumstances justified leniency. The assessee contended that the deposits in question were proceeds from the sale of agricultural land and agricultural income, not unexplained income. The ITAT acknowledged that the assessee, being an agriculturist, had limited understanding of tax proceedings and deserved a fair opportunity to present his case. Consequently, the Tribunal set aside the CIT(A)’s order and remanded the matter to the Assessing Officer (AO) for fresh assessment. The AO was directed to provide the assessee with adequate opportunity to present evidence, and the assessee was instructed to cooperate fully in the reassessment process.
