Delay in Filing Income Tax Appeal Due to Assessment Order passed on Surrendered PAN: ITAT Condones 607-Day, Rules Justifiable Cause [Read Order]
The Tribunal condoned a 607-day delay in filing an appeal and ruled that the delay was justifiable due to an assessment order passed on a surrendered PAN.
![Delay in Filing Income Tax Appeal Due to Assessment Order passed on Surrendered PAN: ITAT Condones 607-Day, Rules Justifiable Cause [Read Order]](https://images.taxscan.in/h-upload/2025/06/29/2056367-income-tax-appeal-assessment-order-pan-itat-justifiable-cause-taxscan.webp "Delay in Filing Income Tax Appeal Due to Assessment Order passed on Surrendered PAN: ITAT Condones 607-Day, Rules Justifiable Cause [Read Order]")
The Nagpur Bench of the Income Tax Appellate Tribunal (ITAT) has set aside the order of the Commissioner of Income Tax (Appeals) [CIT(A)] and condoned a 607-day delay in filing an appeal due to assessment order being passed on the surrendered pan. Astavinayak Gramin Bigar Sheti Sahakari Patsanstha Maryadit (assessee), a cooperative society, faced an assessment order for the...
The Nagpur Bench of the Income Tax Appellate Tribunal (ITAT) has set aside the order of the Commissioner of Income Tax (Appeals) [CIT(A)] and condoned a 607-day delay in filing an appeal due to assessment order being passed on the surrendered pan.
Astavinayak Gramin Bigar Sheti Sahakari Patsanstha Maryadit (assessee), a cooperative society, faced an assessment order for the assessment year 2017-18. The order was passed on a surrendered PAN (AACTA0110H), which the assessee claimed was no longer monitored.
The Assessing Officer (AO) issued a notice and proceeded with the assessment. The assessee argued that another assessment for the same year had already been completed on a different PAN.
Aggrieved by the AO’s order, the assessee filed an appeal before the CIT(A) with delay of 607 delay. The CIT(A) dismissed the appeal and refused to condone the delay, citing insufficient cause.
Aggrieved by the CIT(A)’s order, the assessee filed an appeal before ITAT. The assessee argued that the delay was unintentional which was caused by the surrender of PAN. The assessee argued that lack of proper notice and dismissed the appeal on technical grounds violated principles of natural justice.
The two-member bench comprising V. Durga Rao (Judicial Member) and K.M. Roy (Accountant Member), observed that the assessee had a justifiable cause for the delay, as the assessment order was passed on a surrendered PAN.
The tribunal also observed that the surrendered PAN was no longer actively monitored. The tribunal held that the delay was unintentional and without mala fide intent. The tribunal observed that the assessee’s explanation was sufficient for condonation of delay.
The tribunal also observed that the delay was unintentional without any malafide. The tribunal set aside the CIT(A)’s order and directed the CIT(A) to condone the 607-day delay and adjudicate the appeal on merits under Section 250(6) of the Act,
The tribunal also directed the CIT(A) to provide the assessee a reasonable opportunity to be heard. The appeal of the assessee was allowed for statistical purposes.
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