TMI Blog2023 (5) TMI 994X X X X Extracts X X X X X X X X Extracts X X X X ..... claim of above TDS with which PAN Number. From perusal of records the A.O. has not verified in the above TDS. When the assessee has returned the original refund orders made in the name of Harshadrai Chaturbhai Vora and on filing of Indemnity Bond by the assessee, the Revenue ought to have refund the money to the assessee. In this case, we find that the authorities have not exercised both these conditions. Therefore in the interest of justice, we set aside the matter back to the file of the Assessing Officer to verify the TDS claim made by the assessee with appropriate PAN No or otherwise based on the Indemnity Bond, the assessee should be issued with refunds in accordance with law. Appeals filed by the Assessee are allowed for statistica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rsight mistake, the assessee filed the above Returns of Income with wrong PAN No. of AALPV1470B. 2.2. The assessee filed various communications to the Income Tax Officer, Ward-10(3) for non-receipt of refund dues to the assessee. Pursuant to the same, the assessee received refund vouchers in the PAN No. AALPV1417B (which belongs to one Mr. Harshadrai Chaturbhai Vora, 301-303, Soham II, B/H C P Chambers, Navrang School Six Road, Navrangpura, Ahmedabad-380009) refund of Rs. 3,690, 4,390, 3,350 and 5,700 for the Assessment Years 2005-06 to 2008-09. Thus the assessee vide its letter dated 11.05.2012 returned original refund orders and requested to issue fresh refund orders in the correct PAN Number of the assessee. 2.3. The assessee filed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mar School Viramgam, which is a separate entity. Hence, the claim of the assessee is factually incorrect. The assessee vide letter dated 11.05.2012 received on 22.05.2012 has himself stated that he has quoted PAN AALPV14178 instead of AAGHNS345D which shows that the assessee has furnished wrong PAN in the various assessment years. Considering to the above facts, grievance is rejected and treated as disposed off. 3. Aggrieved against the same, the assessee filed appeals before Ld. CIT(A). The NFAC by this impugned order, dismissed the assessee s appeal observing as follows: 5.5. From submission of the appellant it appears that the appellant filed return of income of Narendrakumar Ramanlal Shah (HUF) but quoted PAN of Harshadrai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. In law and in facts and circumstances of the Appellant's case, the learned Commissioner of Income Tax (Appeals) has grossly erred in rejecting grievance appeal. 3. In law and in facts and circumstances of the Appellant's case, the learned Commissioner of Income Tax (Appeals) has grossly erred in not granting income tax refund of Rs 3,690. 4.In law and in facts and circumstances of the Appellant's case, the learned Commissioner of Income Tax (Appeals) has grossly erred in not granting interest payable under section 244A of Income Tax Act. 5. Your appellant reserves the right to add, alter, amend all or any of the above grounds of appeal, till the appeal is finally heard and decided. 5. At the outset ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble for refund claimed by the assessee. That Apart, Ld. NFAC held that both PAN Number persons are related entities, a practical way of resolving the issue could have been that the assessee should have deposited refunds in the bank account of Harshadrai Chaturbhai Vora and then should have transferred the money to the bank account of the assessee and appropriate entries could be passed in the books of accounts. It also appears that self-assessment tax/TDS/TCS was in PAN Number of Harshadrai Chaturbhai Vora, Therefore refund was made in the name of Harshadrai Chaturbhai Vora and thereby there is no mistake committed by the Assessing Officer, therefore no apparent mistake on record and dismissed the assessee s appeal. 8. We have perused th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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