ITAT grants Opportunity to Appellant, an illiterate farmer to Present his case before AO

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 asses...