The Kerala High Court has held that the Income Tax Assessment Order Passed on the old PAN is appealable since the new PAN is not active. The petitioner surrendered the PAN card bearing No. AAABM2623H and applied for a new PAN card. The Income Tax department thereafter issued a new PAN card bearing No.AAJAM4041R under the status of “association of persons”.
Mavoor Gramasree Vanitha Sahakarna Sangha No. 3026, the petitioner is a Co-operative Society registered under the Kerala Co-operative Societies Act, 1969. According to the averments in the writ petition, the petitioner works for the betterment and empowerment of its female members, providing financial assistance to them. Petitioner was issued a PAN card with No. AAABM2623H. This PAN card was issued as “Body of Individual” and not as “Association of Persons”. The petitioner surrendered the PAN card bearing No. AAABM2623H and applied for a new PAN card. The Income Tax department thereafter issued a new PAN card bearing No.AAJAM4041R under the status of “association of persons”.
The petitioner had filed a return of its income for the assessment year 2019-20 under a new PAN Card with No. AAJAM4041R. The petitioner, however, received a notice under Section 148 of the Income Tax Act in respect of the old PAN card for the assessment year 2018-19. Thereafter, an order under Section 148A(b) of the Income Tax Act was passed against the petitioner in respect of the old PAN card. The assessment order has been passed wherein an amount of Rs. 60,66,000/- has been treated as unexplained money under Section 69A of the Income Tax Act.
The petitioner submitted that the petitioner has surrendered the old PAN card and the petitioner is unable to file the appeal in respect of the said assessment order dated 20.03.2023 for which the corrigendum was issued.
The Revenue has got written instructions from the Office of the Principal Commissioner of Income Tax, Kozhikode, which has been handed over to the Court. The instructions received would suggest that both the PAN cards of the petitioner/assessee i.e. AAABM2623H and AAJAM4041R are active as per the ITBA site and the PAN card with No. AAJAM4041R is allotted only on 09.06.2019.
It also says that the assessee did not file the return of income for the assessment year 2018-19 when the old PAN card was active and the new one was not issued. The assessee had made cash transactions using the old PAN card i.e. AAABM2623H with Kozhikode District Cooperative Bank and UCO Bank. A notice under Section 148 was served on the assessee on 10.04.2022 by post and by e-mail on 31.03.2022. Subsequently, notice under Section 142(1) was issued.
Further, it states that the petitioner’s/assessee’s request for deletion of the old PAN card could not be considered for the reason that the proceedings are pending against that PAN. Therefore, the old PAN is very much active even now and the petitioner/assessee can file the appeal against the assessment order dated 20.03.2023 before the CIT(A) for which the corrigendum dated 31.03.2023 was issued.
Considering the aforesaid instructions Justice Dinesh Kumar Singh disposed of the writ petition with liberty to the petitioner to file an appeal against the assessment order using the old PAN card i.e. AAABM2623H and, if such an appeal is filed, the same shall be proceeded with by the law. The petitioner is required to get registered in the e-filing portal using the old PAN i.e. PAN card bearing No. AAABM2623H.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
