Section 69A Additions for mere non-cooperation with dept not justified

Zakir Ibrahim Jamadar Vs ITO (ITAT Ahmedabad) Considering the fact that the assessee is an agriculturist and never filed Return of Income as there is no income assessable to income tax and as pleaded by the assessee, that the cash deposits in HDFC bank and State Bank of India are nothing but the compensation received from State Government on the compulsory acquisition on agricultural land cannot be brushed aside. At the same time the Revenue cannot make the additions under Section 69A for the reason that assessee has not cooperated with the department. To meet the ends of justice we deem it fi...