9911796707
TMI Blog2023 (6) TMI 402X X X X Extracts X X X X X X X X Extracts X X X X ..... tment to issue the notice to the registered email address of the assessee and sent an alert on the registered mobile number and prevented the consequences. Respondent No. 1 has admittedly failed to follow up after the 30 days time period that expired pursuant to the issuance of the notice on 31st March 2021. In our view, this whole process could have been avoided had the Respondent No. 1 taken the steps in May 2021, that he took on 25th March 2022 or at least after 27th November 2021 when notice u/s 142(1) was issued. It was the duty of the Respondent No. 1 to have verified whether the wrong PAN was registered on the e-filing portal, which was the last return of income filed under the wrong PAN and the address and telephone number re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abandoned Permanent Account Number (PAN) that was issued wrongly to the Petitioner as company instead of a Partnership Firm. It also impugns the order dated 30th March 2022 under section (u/s) 147 r.w.s. 144 and the demand notices dated 30th March 2022 u/s 156, 31st March 2022 u/s 274 read with (r/w) 271B and 31st March 2022 u/s 274 r/w 271F of the Act. FACTS: 3. The Petitioner is a Partnership Firm engaged in the business of trading in stainless steel since 1983. It is stated that presently, Mr. Mahendra Surajmal Shah and Mr. Akshit Mahendra Shah are partners and their other family members were the erstwhile partners of the Firm. It is stated that the Petitioner has two PANs viz. AAEFB9418R on which the petitioner is assessed s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eding was getting time barred on 31st March 2022. 5. It is stated that as the Petitioner had no access to the e-filing portal, on Monday 28th March 2022 the Chartered Accountant (CA) was consulted and on 29th March 2022 the CA and partner visited the Income Tax Office. A response was accordingly prepared only on 30th March 2022 giving all requisite details. It is stated that, all the bills of entry mentioned in the information summary provided by the AO were accounted for and taxes were paid on the profits computed under the correct PAN. It is the case of the Petitioner that, the Respondent No. 1 refused to take the submissions on record and consequently they tried to scan and deliver it on Respondent No. 1 s email address but failed on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exercise, in our view, could have enabled the department to issue the notice to the registered email address of the assessee and sent an alert on the registered mobile number and prevented the consequences. 9. Be that as it may, the Respondent No. 1 has admittedly failed to follow up after the 30 days time period that expired pursuant to the issuance of the notice on 31st March 2021. In our view, this whole process could have been avoided had the Respondent No. 1 taken the steps in May 2021, that he took on 25th March 2022 or at least after 27th November 2021 when notice u/s 142(1) was issued. It was the duty of the Respondent No. 1 to have verified whether the wrong PAN was registered on the e-filing portal, which was the last return o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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