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2023 (6) TMI 402 - BOMBAY HIGH COURTReassess the income on abandoned Permanent Account Number (PAN) as issued wrongly to the Petitioner as company instead of a Partnership Firm - HELD THAT:- Respondent No. 1 has failed to make averments in their reply to the Petition, with regard to the status of the wrong PAN in their records. Respondent No. 1 ought to have indicated in their reply whether or not the Petitioner has filed any return of income on the wrong PAN since issued and as to when they stopped filing return of income under the wrong PAN as they possess this information. This exercise, in our view, could have enabled the department to issue the notice to the registered email address of the assessee and sent an alert on the registered mobile number and prevented the consequences. Respondent No. 1 has admittedly failed to follow up after the 30 days’ time period that expired pursuant to the issuance of the notice on 31st March 2021. In our view, this whole process could have been avoided had the Respondent No. 1 taken the steps in May 2021, that he took on 25th March 2022 or at least after 27th November 2021 when notice u/s 142(1) was issued. It was the duty of the Respondent No. 1 to have verified whether the wrong PAN was registered on the e-filing portal, which was the last return of income filed under the wrong PAN and the address and telephone number registered under the wrong PAN. Lastly, having met the CA and the partner, he could have extended the time and guided the Petitioner to file written response/submission on before 31st March 2022 in the office of the ITO and accepted a copy of the same by hand delivery considered it and then passed such orders as he deemed fit after due application of mind and law. Petitioner has filed their audited returns and also claimed to have paid their taxes for the relevant AY 2015-16 & 2016-17 but under the correct PAN. Petitioner ought to have taken all necessary steps to cancel and or surrender the wrong PAN which they failed to do. Both parties are at fault as mentioned hereinabove.
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