Tribunal directs correction of PAN errors on Form 35 before appeal review. Defects curable, not fatal.

The Tribunal allowed the appeals for statistical purposes, directing the CIT(A) to issue a defect memo to the assessee to correct the PAN in Form No. 35 and then adjudicate the appeals on their merits. The Tribunal emphasized that defects in the form are curable and should not result in outright dismissal of the appeals. The order was pronounced on 30/11/2022, with directions to place a copy of the order in all appeal folders.

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Issues Involved:
1. Admissibility of appeals filed using incorrect PAN.
2. Jurisdiction of CIT(A) to adjudicate appeals.
3. Requirement to correct defects in Form No. 35.

Detailed Analysis:

Admissibility of Appeals Filed Using Incorrect PAN:
The primary issue in these appeals is that the PAN of an individual, Bhaveshbhai Arvindbhai Buha, was used to file appeals for M/s. Sai Ashish Developers (AOP). The CIT(A) dismissed the appeals on this ground, stating that the AOP is a separate entity and should not use the PAN of an individual. The Tribunal noted that the defect in Form No. 35, which involves using the wrong PAN, is a curable defect. The CIT(A) should have asked the assessee to correct this defect rather than dismissing the appeals outright. The Tribunal directed the CIT(A) to issue a defect memo to the assessee to correct the PAN in Form No. 35 and then adjudicate the appeals on their merits.

Jurisdiction of CIT(A) to Adjudicate Appeals:
The CIT(A)-4, Surat, did not admit the appeals for adjudication, stating that the PAN of Bhaveshbhai Arvindbhai Buha (individual) was used for M/s. Sai Ashish Developers (AOP). The Tribunal observed that the CIT(A)-4, Surat, should have transferred the appeals to the National Faceless Appeal Centre (NFAC) if he believed he lacked jurisdiction. The Tribunal found that dismissing the appeals without considering the merits violated the order of the Income-tax Appellate Tribunal, Surat Bench, which had previously restored the quantum appeal back to the file of CIT(A)-1, Surat.

Requirement to Correct Defects in Form No. 35:
The Tribunal emphasized that defects in Form No. 35, such as using the wrong PAN, are curable. The CIT(A) should have issued a defect memo to the assessee, asking for the correction of the PAN. The Tribunal directed the CIT(A) to allow the assessee to correct the PAN in Form No. 35 and then proceed to adjudicate the appeals on their merits. The Tribunal set aside the order of the CIT(A) and remitted the matter back to the file of the CIT(A) for adjudication on merits.

Conclusion:
The Tribunal allowed the appeals for statistical purposes, directing the CIT(A) to issue a defect memo to the assessee to correct the PAN in Form No. 35 and then adjudicate the appeals on their merits. The Tribunal emphasized that defects in the form are curable and should not result in outright dismissal of the appeals. The order was pronounced on 30/11/2022, with directions to place a copy of the order in all appeal folders.

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