Delay Condoned, Re-adjudication Ordered for Uneducated Farmer

Rameshbhai Nagjibhai Patel Vs ACIT (ITAT Ahmedabad) In the case of Rameshbhai Nagjibhai Patel Vs. ACIT, ITAT Ahmedabad has recently condoned the delay and ordered re-adjudication due to the assessee’s status as an uneducated farmer. Analysis: The case revolves around the cash deposits made by Rameshbhai Nagjibhai Patel in Baroda Gujarat Gramin Bank for the Assessment Year 2012-13. The assessee had not filed their income tax return for the same year, leading to the reopening of the case by the Assessing Officer. Subsequently, an addition of Rs. 29,74,617/- was made under Section 69A of th...