Ranganathan Rajesh vs. The Income Tax Officer

Parties Involved

Facts Summary

The appeal filed by the assessee, Ranganathan Rajesh, for the Assessment Year 2017-18, arises from the order of the Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi. The assessee has filed an appeal against the addition of cash deposit of Rs. 5,95,500/- during the demonetization period under section 69A of the Income-tax Act, 1961, and the disallowance of Rs. 4,92,000/- of rent payment for non-deduction of TDS under section 40(a)(ia) of the Act. The assessee has explained the delay in filing the appeal and has provided reasons for the cash deposits and the rent payment. The Tribunal has considered the submissions and found that the order passed by the Commissioner of Income Tax was ex-parte and did not consider the merits of the case. The Tribunal has set aside the order and remitted the matter back to the Commissioner of Income Tax to adjudicate the appeal afresh, after giving the assessee a reasonable opportunity to be heard.…

Legal Issues

• 1. Addition of cash deposit of Rs. 5,95,500/- during demonetization period under section 69A of the Income-tax Act, 1961.
• 2. Disallowance of Rs. 4,92,000/- of rent payment for non-deduction of TDS under section 40(a)(ia) of the Act.

Judgment Outcome

Decided in favour of Assessee.

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