9911796707
TMI Blog2023 (5) TMI 994X X X X Extracts X X X X X X X X Extracts X X X X ..... nder section 143(1) dated 07.07.2020 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') relating to the Assessment Years (A.Ys) 2005-06 to 2008-09. Since common issues are involved in all these appeals, the same are disposed of by this common order. 2. The brief facts of the case is that the assessee is a Karta of HUF aged about 90 years. The assessee filed its Return of Income as follows: A.Y. Date of Filling Refund due 2005-06 31.08.2005 2,626 2006-07 30.10.2006 4,222 2007-08 30.07.2007 2,570 2008-09 29.07.2008 5,330 2.1. The assessee in his HUF capacity was holding PAN No. AAGHN5345D. However by oversight mistake, the assessee filed the above Returns of Income with wrong PAN No. of AALPV1470B. 2.2. The a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... N: AAGHN5345D pertaining to Narendrakumar R Shah (HUF) for A. Y. 2005-06 to 2008-09. The assessee has contended that he has not received refund for the above assessment years. Since, the assessee has not filed any return on the above PAN for the above Assessment Years, the question of getting refund do not arise. On perusal of the ITD, it is noticed that the ROI of the above A.Yrs. have been filed on PAN AALPV14178 and the refunds have accordingly been issued on the above PAN. Further, on perusal of the ITD system it is noticed that the PAN: AALPV14178 belongs to Harshadrai Chaturbhai Vora resident of Sutharfali Chowk, near Kumar School Viramgam, which is a separate entity. Hence, the claim of the assessee is factually incorrect. The assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section154 is to rectify mistake committed by concerned IT Authority and not by appellant. The appellant has option of filing revised return of income if any error is noticed. 5.9. In the instance case, no error is committed by AO. There is no error apparent from record. So these grounds of the appeal are DISMISSED." 4. Aggrieved against the appellate orders, the assessee is in appeal before us raising the following Grounds of appeal: 1.In law and in facts and circumstances of the Appellant's case, the learned Commissioner of Income Tax (Appeals) has grossly erred in points of law and facts. 2. In law and in facts and circumstances of the Appellant's case, the learned Commissioner of Income Tax (Appeals) has grossly erred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee has filed the Return of Income by quoting the wrong PAN Number, but when the refund orders were issued in the name of Harshadrai Chaturbhai Vora in January 2012, the same were returned by the assessee, highlighting the mistake in the PAN No. mentioned by the assessee. The assessee also returned the original refund orders to the Department. Thereafter has filed Indemnity Bond and requested to issue fresh refund orders in favour of the assessee. However the said request was denied on the sole ground that the assessee himself has quoted the wrong PAN Number and thus not eligible for refund claimed by the assessee. That Apart, Ld. NFAC held that both PAN Number persons are related entities, a practical way of resolving the issue c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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