SEWA SAHAKARI SANSTHA MARYADIT KANKARIYA,KANKARIYA vs. INCOME TAX OFFICER -1, DEWAS, DEWAS

ITA 824/IND/2025Status: DisposedITAT Indore25 August 2026AY 2019-209 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the Assessing Officer for de novo assessment. The AO is directed to examine additional evidence, verify the return filed under the original PAN, and determine the correct legal position regarding the use of two PANs.

What were the facts?

The assessee did not file a return of income for AY 2019-20 under PAN AAAJS4816Q, leading to an ex-parte assessment. The assessee claims to have filed the return under a different, original PAN (AAAJS0987Q) and that the additions made were already disclosed.

What were the issues?

Whether the assessment proceedings initiated under an incorrect PAN are valid, and whether the additions made constitute double taxation due to disclosure under a different PAN.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 144B,Section 69A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI PARESH M. JOSHI & SHRI ARVIND SONI

For Appellant: Ms. Manasvi Ajmera & Eva Rawka, ARs
For Respondent: Shri Binay Kumar Rai, Sr, DR
Hearing: 17.08.2026Pronounced: 25.08.2026

PER ARVIND SONI, ACCOUNTANT MEMBER:

This appeal has been filed by the assessee against the order dated 03.07.2025 passed by the National Faceless

Appeal Centre (NFAC), Delhi [hereinafter referred to as "the ld. CIT(A)"] for Assessment Year 2019-20 arising out

Sewa Sahakari Sanstha Maryadit Kankariya of assessment order framed under section 147 read with section 144 of the Income-tax Act, 1961 ("the Act").

3.

The brief facts of the case are that the assessee does

not file the return of income for Assessment Year 2019-20

against the PAN No. AAAJS4816Q. On the basis of information available with ld AO in the PAN data base and the transactions reported in 26AS. The

The order continues below.

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