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TMI Blog2022 (7) TMI 623X X X X Extracts X X X X X X X X Extracts X X X X ..... f income for the impugned AY before 03.01.2018. On non response of the assessee the assessement was completed u/s 144 of the Act determining the total Income of the assessee at Rs. 48,80,520/-. Penalty proceedings U/s 271F for failure to file the return of Income within the assessement year, in response the assessee filed a petition for stay of penalty proceedings and to keep the demand in abeyance for 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 assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Orissa. The appellant claims to have filed the return of income for the A.Y. 2017-18, claiming the gross total income of Rs.15, 71,539/- on 24.10.2017 under PAN - ACXPJ2118B which comes under the jurisdiction of Ward- 44(2), Kolkata. The Assessing Officer, W-1, Balasore, on the basis of information relating to cash deposit during the period of demonetization in PAN AIGPJ6846F issued notice u/s.142(1) of the I.T.Act for the A.Y. 2017-18 under the PAN - AIGPJ6846F and subsequently passed an assessment order U/s.144 of the I.T.Act determining the total income at Rs.48;80,520/-. The appellant in 'all the submissions has asserted that she is regularly filing Return of income in PAN ACXPJ2~ 18B and thus ITO ward (1) , Balasore has no jurisdic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al 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 taken place in second PANs due to which litigation has arisen and li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... risdiction. 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 is bad in law. 5. For that the initiation of penalty proceeding s u/ s 271F was bad in law when there was no failure on the part of the assessee and the assessee already filed its income tax return u/s 139 within due date as per income tax law. 6. For that the penalty proceeding was otherwise not in accordance with law since the same was not initiated against the assessee but raised against PAN AIGPJ6846F. 7. For that on the facts and in the circumstances o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wise not in accordance with law since the same was not initiated against the assessee but raised against PAN AIGPJ6846F. 7. For that on the facts and in the circumstances of the case the penalty imposed is not in accordance with law. 7. Ld AO of the assessee drawn our attention to the documents filed in his paper book. On perusal of the paper book at page 15 copy of notice issued by ITO, Ward-1, Balasore dated 28/02/2017 on assessee Ms Sudhi Jain with PAN AIGPJ6846F for Cash Transactions made during 9th November to 30th December 2016 regarding cash deposit of Rs. 27,76,230/- was available. It is further submitted that the assessee has always complied with and responded to the notices of the Ld AO, which is further substantiated by showi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard 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 ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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