BIRI KAKUM,ITANAGAR vs. INCOME TAX OFFICER, WARD-NORTH LAKHIMPUR, NORTH LAKHIMPUR

IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI ‘DB’ BENCH AT KOLKATA [Virtual Court] Before SHRI YOGESH KUMAR US, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER ITA No(s). 172 & 173/GTY/2026 Assessment Year(s) 2019-20 & 2020-21 Biri Kakum Income Tax Officer, Ward- Vs. North Lakhimpur (Appellant) (Respondent) PAN: BKDPK1489F Appearances: Assessee represented by : Sidhant Sharma, CA. Department represented by : Santosh Kumar Karnani, Addl. CIT. Date of concluding the hearing : 04.06.2026 Date of pronouncing the order : 09.06.2026 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: These two appeals filed by the assessee are against the separate orders of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2019-20, 2020-21 dated 06.01.2026. Since the issues in both the appeals are related, they were heard together and are being decided vide this common order for the sake of convenience and brevity. 1.1 The Registry has informed that the appeals are barred by limitation by 1 day each. The assessee has filed a petition for condonation of delay explaining the reasons that due to an inadvertent error by the accountant, two PANs were issued, and the incorrect

“AFFIDAVIT I, BIRI KAKUM, son of BIRI TANA aged about 45 years residing at Itanagar, Papum Pare, Arunachal Pradesh, do hereby solemnly affirm and state on oath as under: 1. That I am an individual belonging to a Scheduled Tribe and permanently residing in the State of Arunachal Pradesh, running a sole proprietorship construction concern under the name and style of M/s Sky Enterprise. 2. That due to an inadvertent oversight and error committed by my erstwhile accountant in the initial years, two Permanent Account Numbers (PANs) were allotted to me, namely BKDPK1489F (incorrect/duplicate PAN) and ERSPK1232B (correct/genuine PAN). 3. That I have always maintained and routinely used the correct PAN (ERSPK1232B), which is duly linked with my Aadhaar card, and under which my GST registration certificate was obtained in the year 2017. My regular statutory business compliances and income tax assessments are continuously handled under this genuine PAN. 4. That due to an inadvertent error, the incorrect and inoperative PAN (BKDPK1489F) was linked with my business bank accounts, viz. Account No. 3435201000343 and Account No. 3435285000005, maintained with Canara Bank, Itanagar Branch. 5. That because the bank accounts were mistakenly linked to the duplicate PAN, the Income Tax Department issued notices and subsequently passed ex- parte Assessment Orders under the incorrect PAN (BKDPK1489F) for A.Y. 2019-

6.1 This affidavit is verified before the Executive Magistrate Capital Itanagar Arunachal Pradesh on 3rd day of June 2026. It was, therefore, requested that since the assessee has sufficient evidence for the claim of relief under section 10(26) of the Act, which could not be filed earlier and the Ld. CIT(A) also dismissed the appeal on account of delay without discussing the merits of the case, the order of the Ld. CIT(A) may be set aside and the issue be remanded before the Ld. AO for the

“CONDONATION PETITION 1. The appellant is an individual and doing business of works contract in the state of Arunachal Pradesh under the name & style as M/s Sky Enterprise. 2. That, due to inadvertent error of the Appellant’s accountant, two-PAN numbers were issued to the appellant — BKDPK1489F (the incorrect/duplicate PAN, not used by the appellant) and ERSPK1232R (the correct/genuine PAN regularly used by the appellant and duly linked with Aadhaar). 3. That, in the initial days due to oversight the wrong PAN i.e. BKDPK1489F was linked with the bank accounts viz. A/c No. 3433201000345 and A/c No. 3433205000001 maintained with Canara Bank in the name of M/s Sky Enterprise, Itanagar Branch, Arunachal Pradesh. Copy of the A/c No. 3433205000005 and A/c No. 3433201000345 for the F.Y. 2018-19 are enclosed herewith. 4. That, however the appellant was doing business in PAN - ERSPK1232R and GST number was also obtained in the said PAN in the year 2017. A copy of the GST Registration Certificate is enclosed herewith. 5. That, till today the appellant is doing Business in the correct PAN i.e. ERSPK1232B and Income Tax Assessment has also been done on the appellant’s correct PAN. Copies of the Assessment order along with the copy of Order of Hon'ble ITAT Gauhati Bench is also enclosed herewith. 6. That it is worth mentioning that the appellant has filed its returns of income for the filed date for the year under dispute for A.Y. 2019-20 which is under the correct PAN i.e. ERSPK1232B. While filing the return under Correct PAN, the appellant has considered the transaction of A/c No. 3433205000005 to which the old PAN is linked. The same is evident from Page No. 17 of the ITB filed under Correct PAN. 7. That, due to mistake, the inoperative PAN i.e. BKDPK1489F was linked in the bank accounts for the years i.e. F.Y. 2018-19 & F.Y. 2019-20 for which the appellant has received notices with regard to cash deposit and cash withdrawal in the mentioned bank accounts and Assessment Orders for the A.Y. 2019-20 & A.Y. 2020-21 were passed on 27/12/2022 and 27/12/2022 respectively making large additions in the wrong PAN which was linked in the bank account. 8. That, the appellant is layman regarding complex tax purposes, but as soon as he realized the mistake, he immediately approached the bank and changed its PAN number from BKDPK1489F to ERSPK1232B. The appellant is still operating

6.2 It is prayed that the Tribunal may condone the delay of 689 days for A.Y. 2019-20 & 222 days for A.Y. 2020-21 in filing the appeal before the First Appellate Authority and direct the appellate authority to admit