ITD to provide link to assessee to file appeal with new PAN as assessment done in old PAN

ITD to provide link to assessee to file appeal with new PAN when assessment order was passed in old PAN – High Court

In a recent judgment, Hon’ble Kerala High Court directed Income Tax Department to provide a link in to assessee to file appeal in e-portal with new PAN when assessment order was passed in old PAN.

ABCAUS Case Law Citation:
4337 (2024) (12) abcaus.in HC Kerala

In the instant case, the petitioner had approached the Hon’ble High Court being aggrieved by the fact that the petitioner was unable to file an appeal against the order of assessment on account of the fact that the assessment had been completed in the old PAN of the petitioner, which was surrendered/cancelled on allotment of a new PAN as an association of persons.

The petitioner submitted that the petitioner had brought the fact of allotment of new PAN to the notice of the Assessing Officer (AO), but still the AO proceeded to complete the assessment in the old PAN of the petitioner. It was pointed out that though the application for cancellation of the old PAN was filed only later on it being intimated to the AO that the petitioner had been issued with a new PAN, the assessment should have been completed in the new PAN of the petitioner.

It was submitted that a similar issue arose for the subsequent year also. However, due to Income Tax Department provided a link to the petitioner to file an appeal, the petitioner was able to file an appeal against the assessment order.

It was submitted that in such circumstances, the writ petition may be disposed of directing the competent authority to permit the petitioner to file an appeal with new PAN against the order of assessment year under question notwithstanding the fact that the assessment had been completed with reference to the old PAN of the petitioner.

Accordingly, the Hon’ble High Court directed the competent authority of Income Tax Department to provide a link within a period of two weeks to the petitioner under income tax account of new PAN to file an appeal against assessment order, notwithstanding the fact that the assessment had been completed in the old PAN of the petitioner. It was further directed that the petitioner shall file an appeal within a period of one month from the date on which the link is so provided.

Download Full Judgment Click Here >>

• AO not justified in rejecting registered valuer’s report without reference to DVO – ITAT
• FCRA specifies list of 105 purposes to be selected for which registration is applied
• Withholding tax u/s 40(a)(i) not required on cost-to-cost reimbursement made to parent company
• Temporarily blocking public access to Telegram App not disproportionate – Delhi High Court
• High Court explains the meaning of term ‘enterprise’ appearing in section 80IA