Maruthaipandian Perumal Rajan vs. The Income Tax Officer

Parties Involved

Facts Summary

The assessee, Maruthaipandian Perumal Rajan, deposited a large sum of cash in his bank account but did not file his income return for the assessment year 2012-13. The Assessing Officer completed the assessment under section 144 of the Income Tax Act, treating the cash deposits as unexplained income. The assessee filed an appeal against this order, which was dismissed by the Commissioner of Income Tax (Appeals) for lack of prosecution and delay in filing. The assessee then appealed to the Income-Tax Appellate Tribunal, which found that the delay in filing the appeal was due to a bona fide reason and remanded the matter back to the Commissioner of Income Tax (Appeals) for adjudication on merits.…

Legal Issues

• 1. Whether the delay in filing the appeal is justified?
• 2. Whether the Commissioner of Income Tax (Appeals) was correct in dismissing the appeal?

Judgment Outcome

Decided in favour of Assessee.

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