2023 (2) TMI 500

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....ee's appeal, in ITA No.252/SRT/2022 for AY.2011-12 have submitted that ld. CIT(A) did not admit the appeals for adjudication on the ground that the PAN Number of Bhaveshbhai Arvindbhai Buha (Individual) was used to file appeal for M/s. Sai Ashish Develoeprs (AOP). Therefore, Ld. Counsel contended that matter may be remitted back to the file of the ld. CIT(A) with the direction either adjudicate the issue or refer the matter to National Faceless Appeal Centre (NFAC). 4. The Ld. Counsel also submitted the written submission in respect of ITA No.252/SRT/2022 for AY.2011-12, which is reproduced below: "The CIT(A)-4, Surat did not admit the appeal for adjudication on the ground that the PAN of Bhaveshbhai Arvindbhai Buha (Individual) was used to file appeal for M/s. Sai Ashish Developers (AOP). The facts of the case are as under: (1) The original assessment order was passed by Income-tax Officer, Ward-1, Bardoli in the status of M/s. Sai Ashish Developers, Proprietor: Bhaveshbhai Arvindbhai Buha. Copy of assessment order is enclosed (Page 6 to 66). (2) The Appellant preferred an appeal before CIT(A)-I, Surat on 11.03.2015. Copy of Form No.35 is enclosed(Pag....

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....nt of passing the order online by eappeal proceedings. For this purpose CIT(A) himself used the PAN of Bhaveshbhai Arvindbhai Buha (Individual) to enable him to pass e-order on eappeal portal, to sign it by digital signature and to upload the order on eportal. (11) The ITO had also communicated with Appellant using PAN of Bhaveshbhai Arvindbhai Buha (Individual). Copy of Notice dtd. 20.04.2015 is enclosed (Page 110). The copy of notice for hearing issued by ITO / Ward-1, Bardoli on 03.11.2014 is enclosed (Page 111). (12) The Assessing Officer being ITO/Ward-1, Bardoli, issued the Notice for Recovery of tax demand on 20.04.2015. As explained at para-2, the Appeal was filed on 11.03.2015. To carry out the Recovery Proceedings by attachments of movable and immovable assets, PAN of assessee is essential and therefore, the ITO/Ward-1, Bardoli uploaded the tax demand of Sai Ashish Developers (AOP) using the PAN of Bhaveshbhai Arvindbhai Buha and therefore, the pending case of A.Y.2012-13 on quantum appeal and thereafter, the appeal for penalty were transferred to CIT(A) - 4, Surat by online portal. As the Assessing Officer used the PAN of Bhaveshbhai Arvindbhai Buha for....

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....file appeal for M/s. Sai Ashish Developers (AOP). Therefore, the Ld. Counsel prayed the Bench that the order of the ld. CIT(A) should be set aside and the matter may be remitted back to the file of the ld. CIT(A) with the direction to the ld. CIT(A) to adjudicate the appeals on merits. In respect of ITA No.253 & 254/SRT/2022, the Ld. Counsel appeared before the Bench and submitted the following written submission, which is reproduced below: "The CIT(A)-4, Surat did not admit the appeal for adjudication on the ground that the PAN of Bhaveshbhai Arvindbhai Buha (individual) was used to file appeal for M/s. Sai Ashish Developers (AOP). The facts of the case are as under: (1) The original assessment order was passed by Income Tax Officer, Ward-1, Bardoli in the status of M/s. Sai Ashish Developers, Proprietor: Bhaveshbhai Arvindbhai Buha. Copy of assessment order is enclosed (Page 6 to 62). (2) The Appellant preferred an appeal before CIT(A)-I, Surat on 11.03.2015. Copy of Form No.35 is enclosed(Page 63). In Form No.35 at Sr. No. 2, the Appellant has to fill in PAN, which was left Blank. (3) The CIT(A)-1, Surat passed the order under section 250 of t....

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....-order on eappeal portal, to sign it by digital signature and to upload the order on eportal. (11) The ITO had also communicated with Appellant using PAN of Bhaveshbhai Arvindbhai Buha (Individual). Copy of Notice dtd. 20.04.2015 is enclosed (Page 109). The copy of notice for hearing issued by ITO / Ward-1, Bardoli on 03.11.2014 is enclosed (Page 110). (12) The Assessing Officer being ITO/Ward-1, Bardoli, issued the Notice for Recovery of tax demand on 20.04.2015. As explained at para-2, the Appeal was filed on 11.03.2015. To carry out the Recovery Proceedings by attachments of movable and immovable assets, PAN of assessee is essential and therefore, the ITO/Ward-1, Bardoli uploaded the tax demand of Sai Ashish Developers (AOP) using the PAN of Bhaveshbhai Arvindbhai Buha and therefore, the pending case of A.Y.2012-13 on quantum appeal and thereafter, the appeal for penalty were transferred to CIT(A) - 4, Surat by online portal. As the Assessing Officer used the PAN of Bhaveshbhai Arvindbhai Buha for demand of AOP, the Jurisdiction was assigned to CIT(A)-4, Surat. (13) The copy of hearing notice issued on 01.04.2015 in quantum appeal is enclosed (Page 111....