Assessee not well versed with tax proceedings failed to furnish documents before AO hence matter restored

Sanjaykumar Virabhai Patel Vs ITO (ITAT Ahmedabad) ITAT Ahmedabad held that since the assessee, being an agriculturist was not well versed with tax proceedings, was unable to file required documents against addition on account of unexplained cash credit u/s. 69A of the Income Tax Act before AO. Hence, matter restored back to AO for proper verification. Facts- As per the information available on record, the assessee made cash deposit of Rs. 32,85,400/- in saving bank account during financial year 2012-13. The case of the assessee was reopened after recording reasons and notice u/s. 148 of the A...