Datanet Ecommerce Service Pvt. Ltd. Vs AO (ITAT Kolkata)
In the matter abovementioned ITAT remanded the matter to AO after observing that assessee has explained sufficient cause in filing delay.
Present appeals filed by assessee before CIT (A) against the order passed u/s 143 (1). It is the case of the assessee had been allotted two PANs since AY 2002-03 and the assessee filed income tax return under one PAN No. and Second PAN was inactive. While applying for GST assessee inadvertently mentioned second PAN instead of first PAN who was infect active. Hence GST was alloted with 2nd PAN (Inactive) and GST return was filed with such PAN. Advance tax for the AY 2021-22 amounting to Rs. 10,00,000/- and for AY 2022-23 amounting to Rs. 35,00,000/- were paid under first PAN. Assessee applied for correction of challan which is pending. In the mean time, assessee filed appeal before CIT (A) who dismissed appeal being delayed and for want of prosecution.
It was submitted before ITAT delay in filing appeal is not intention and the same is explained. Assessee was filing return with first PAN since AY 2002-03 but while applying for GST, second PAN was mentioned. Return of income was filed with second PAN for whose rectification of challan was filed, which is pending for decision. A detailed affidavit was filed for further explanation. On the other hand revenue supported order of CIT (A) who dismissed appeal on reason of delay and for want of prosecution (non-appearance of the party).
