SANDHYA DAS,ISKON MANDIR ROAD, HAIDARPARA, SILIGURI vs. OFFICE OF THE INCOME TAX, ITO WARD 1(3), SILIGURI, OFFICE OF THE INCOME TAX, SILIGURI

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA Before Shri Rajesh Kumar, Accountant Member and Shri Pradip Kumar Choubey, Judicial Member ITA No.2239/KOL/2025 Assessment Year: 2013-14 Sandhya Das...............................................................................................................Appellant Iskon Mandir Road, Haidarpara, Siliguri, Siliguri, West Bengal- 734006 [PAN No. AHDPD1535B] Vs. ITO Ward 1(3), Siliguri...........................…………..…………………....……….Respondent Appearances by: Apurba Saha, Adv. on behalf of the Appellant. Praveen Das Chowdhury, Sr. D.R.,appeared on behalf of the Respondent. Date of concluding the hearing : July 15, 2026 Date of pronouncing the order :August 14 ,2026 ORDER Per Pradip Kumar Choubey, Judicial Member: This appeal filed by the assessee is directed against the order dated 21.05.2025 of the National Faceless Appeal Centre (NFAC), passed under Section 144 of the Assessment Year 2017-18 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”). At the very outset, it appears from the report of the Registry that appeal of the assessee has been filed after a delay of 27 days. At the time of hearing, the counsel of the assessee explained the reason of delay in filing the appeal. The Ld. DR did not raise any objection in condoning the delay; accordingly, we condone the delay. 2. The Ld. Counsel of the assessee submitted that the assessee was holding a PAN under which the ITR and tax audit report were regularly being filed by the assessee. The further submission of the assessee is that assessee desired some correction in her PAN Card or desired to

ITA No.2239/Kol/2025 Assessment Year- 2013-14 get a reprint of PAN Card but due to the ignorance/mistake, the assessee filed form No. 49A(Form application for new PAN) instead of correct form, as a result, a new PAN was allotted to the assessee. The Ld. AR further submits that the assessee made one more mistake and submitted the newly allotted PAN in respect of her bank account with SBI due to ignorance and a result, the transaction in bank account with SBI for relevant year got reported by the bank against the new PAN and accordingly, the bank transaction got reported “insight portal” of the revenue department under new PAN. On the other hand, assessee continue to file a tax audit report and ITR under old PAN disclosing all her bank transactions in bank account with SBI and paid the due taxes for a relevant year under old PAN. The Ld. AR submits that the revenue department reopened the case of assessee under new PAN, the assessee being completely unaware of her mistake of possessing two PAN did not participate and an ex parte order was passed. The Ld. AR submits that the assessee made written request to SBI for tagging her old PAN with her bank account and requested the AO for cancellation of the new PAN but that was not acted upon by the AO. The Ld. AR submits that for the same facts and circumstances, the case of the assessee for the Assessment Year 2017-18 has been set aside by the Hon’ble Tribunal in ITA No. 2472/2025. Hence the present case also be remitted back to the AO for fresh adjudication. He has placed the order passed by the Tribunal in ITA No 2472/K/2025. 3. Upon hearing the submission of the assessee, we find that assessee has two PAN and due to the ignorance, the transaction in bank account with SBI for relevant year got reported by the bank against new PAN and revenue department opened the case on the basis of the new PAN allotted to her. The present facts of the case are similar to the case of the assessee passed in ITA No. 2472/25 that

ITA No.2239/Kol/2025 Assessment Year- 2013-14 relates to the assessment 2017-18 and the present appeal relates to the Assessment Year 2013-14. The issues are common and same. 4. Keeping in view the above facts, we are of the view that ends of justice could be well-served if the appeal of the assessee be restored to the file of the AO for fresh adjudication. As a result, the appeal of the assessee is remitted back to the file of the AO for fresh adjudication with a direction to decide the same after affording a reasonable opportunity of hearing to the assessee. The appeal of the assessee is allowed for statistical purpose.

Kolkata, the 14th August , 2026.

Sd/- Sd/-

[Rajesh Kumar] [Pradip Kumar Choubey] Accountant Member Judicial Member

DC Dated:. 14.08.2026.

Copy of the order forwarded to: 1. Appellant - 2. Respondent - 3. CIT(A)- 4. CIT- 5. CIT(DR)

ITA No.2239/Kol/2025 Assessment Year- 2013-14 //True copy// By order Deputy Registrar, Kolkata Benches