TaxTMI 
TaxTMI 
2022 (7) TMI 623
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....PAN -ACXPJ2118B for the AY 2017-18. The AO observed that the 271F proceedings which were initiated on the assessee for PAN number AIGPJ6846F and not on against the pen ACXPJ2118B, assessee again requested to keep the proceedings under section 271F in abeyance till the disposal of appeal on verification it was observe by the AO that the assessee has not filed appeal under the PAN number AIGPJ6846F on which the penalty proceedings were initiated accordingly penalty under section 271F for Rs. 5000 was imposed by order dated 22/02/2020. 3. Aggrieved with action of AO, assesse filed an appeal with the Ld CIT(A). The CIT(A) in his order u/s 250 of the ACT dismissed the appeal as invalid and not maintainable in law, observing as under:- 5. I have carefully examined the impugned order and the submissions of appellant. The impugned order is order u/s 272A(1 )(d) of IT Act and it is passed by ITa ward(1), Balasore in the name of Sudhi Jain Motiganj , Balasore,Orissa having PAN of AIGPJ6846F on 22/06/2020. The genesis of this order can be located in an order of assessment u/s 144 of IT Act by the same assessing officer in same PAN on 21.12.2019. The assessing officer during the pe....
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....en rise to a legally untenable situation. It is to be emphasised that the two PANs are under jurisdiction of two different assessing officers. The assessing officer having jurisdiction over PAN ACXPJ2118B is ward 44(2), Kolkata whereas the impugned order is passed by ITO ward (1), Balasore in PAN AIGPJ6846F. Section 246A of IT Act prescribes the orders/intimations against which an appeal can be filed. Since there is no order by AO ward 44(2), Kolkata having jurisdiction over PAN ACXPJ2118B against which an appeal can be filed u/s 246A of the Act, any appeal filed in such PAN is a nullity and void ab initio. No appeal can be filed against a non existing order. For the sake of imagination, if any appellate order is passed here, the same will travel to assessing officer having jurisdiction over PAN ACXPJ2118B for consequential effect of litigated penalty order. How the assessing officer having jurisdiction over PAN ACXPJ2118B can pass a consequential effect where there is no order passed by him. The appellant's contention that it's the same assesse has no relevance in light of a legally untenable situation. The fact remains that appellant has two PANs. The transactions have ta....
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....posed is not in accordance with law. 6. The assessee in its appeal in ITA No.91/CTK/2021 has raised the following grounds:- 1. For that the Ld CIT(A) erred in dismissing the appeal on technical ground that the appeal was not filed under the correct PAN when the assessee submitted the operative PAN in the appeal when the identity of the assessee was not disputed since it is not the PAN who is appellant but it is the assessee who is appellant u/s 246A and PAN is only for record purposes. 2. For that the Ld. CIT(A) erred in dismissing the appeal filed in PAN ACXPJ2118B as invalid and not maintainable when the assessee had already applied for surrender of PAN AIGPJ6846F and was filing her returns in her regular PAN i.e.ACXPJ2118B. 3. For that the Ld CIT(A) erred In dismissing the appeal without appreciating the submissions of the assessee that the order passed was without jurisdiction. 4. For that on the facts and circumstances of the case the AO should have transferred the records to the AO having jurisdiction and in any case the issue should have been referred to the Pr. CIT for determination of jurisdiction as otherwise the penalty proceeding i....
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....operative PAN in the appeal when the identity of the assesee was not disputed. 9. Ld DR on the other hand has relied upon the orders of revenue authorities. 10. We have heard the rival contentions and perused material available on record. From the above discussion it is clear that the Assessee has filed her return of income at one place i.e. at Kolkata under her PAN ACXPJ2218B and the transactions done under PAN AIGPJ6846F are also duly reported and disclosed in the said return of income. No doubt has been shown by the revenue authorities on this contention of the assessee that the assessee has filed its return of income and also the assessee has substantiated the same by providing copies of the same to the revenue authorities during the assessment proceedings. Assessee has also taken the steps to surrender another PAN issued to her to show her bonafide intentions towards the tax compliance. Therefore, we are of the considered view that return of income was duly filed by the assessee and transaction under question were also disclosed which are subject to assessment by the AO, so penalty u/s 271F for failure to furnish the return of income u/s 139(1) of the act cannot be impos....