Proceedings against a senior citizen on non-submission of the document were quashed by the Amritsar bench of the Income Tax Appellate Tribunal (ITAT) by considering the long distance and age.
Sh. Subash ChanderSaggi, the assessee is 76 years of age and had shifted from his ancestral house at Pathankot to New Delhi in the year 1980. The assessee started the business as a dealer in used vehicles at Sarojini Market, New Delhi.
The assessment was completed under section 144/147 of the Income Tax Act. The addition was made on basis of the deposit of cash in the bank account of the assessee. The CIT(A) allowed the peak credit related to the deposit of cash in the bank account.
The bank account statements relevant to the case also bear the address at Lajpat Nagar, New Delhi. The cases for multiple assessment years were reopened. The assessee requested the assessing officer Pathankot to shift his cases to Delhi because it was extremely difficult for him to every time come to Pathankot for attending assessment proceedings but cases were not transferred. The entire amount deposited in the bank accounts was treated as income of the assessee.
Before the CIT (A) the assessee couldn’t seek any professional help because of the distance factor and the cases were decided again without verifying the veracity of facts.In the statement deposed before the CIT(A), the assessee submitted that he earned only commission income from dealings in cars. The assessee also furnished letters from various car dealers who stated that the assessee was dealing in cars.
A Coram comprising of Dr M L Meena, Accountant Member and Sh. Anikesh Banerjee, Judicial Member after considering all the facts, set aside the matter before the CIT(A) for further adjudication andto consider the assessee’s submission.
Further held that “the CIT(A) shall provide the proper and adequate opportunity of being heard to the assessee in set aside proceedings. The evidence/explanation submitted by the assessee in its defence shall be admitted by the CIT(A)and adjudicated by the CIT(A) on merits by law.”
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