Th Main Road, Anna Nagar, Chennai - 600 040 v. Principal Chief Commissioner Of Income-Tax, Income-Tax Department

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 31.08.2018 CORAM THE HONOURABLE MR.JUSTICE K.RAVICHANDRABAABU Writ Petition No.16883 of 2018 M.R.Ramachandran (HUF)A.1-92 A/7 Trump Castle 9th Main Road, Anna Nagar,Chennai - 600 040. ... Petitionervs. 1. Principal Chief commissioner of Income-tax, Income-tax Department, 121, Mahatma Gandhi Road, Chennai - 600 034. 2. Income-tax Officer, Non-Corporate Ward - 7(3) 6th Floor, Wanaparthy block, Aayakar Bhavan, 121, Mahatma Gandhi Road, Chennai - 600 034.3. Ramachandran (HUF) New No.23 (Old No.12) C.V.Raman Road, Alwarpet, Chennai - 600 018. ..Respondents Writ petition filed under Article 226 of the Constitution ofIndia to issue a Writ of Mandamus to direct the respondents 1and 2 to cancel the Permanent Account (PAN) of the3rd respondent which was originally allotted to the petitionerherein and consequently to accept the tax returns filed by thepetitioner manually for the Assessment Year 2016-17 and 2017-18. For Petitioner : Mr.A.Muraleedharun For Respondents : Mrs.Hema Muralikrishnan, Senior Standing Counsel for R1 and R2 No appearance for R3. https://hcservices.ecourts.gov.in/hcservices/ O R D E R The petitioner seeks for a Mandamus to direct therespondents 1 and 2 to cancel the Permanent Account (PAN) of the 3rd respondent which was originally allottedto the petitioner herein and consequently to accept the taxreturns filed by the petitioner manually for the Assessment Year2016-17 and 2017-18. 2. Heard the learned counsel for the petitioner and thelearned standing counsel for the respondents 1 and 2. There isno representation for the 3rd respondent. 3. The petitioner is an assessee under the 2nd respondent. APermanent Account Number (PAN) was allotted to thepetitioner by the respondent department. However, the very samenumber was allotted to the 3rd respondent also by mistake, whicherror was subsequently rectified by the Department by allottingnew PAN number to the 3rd respondent. However, since the 3rdrespondent, in the meantime, has altered the password insofar asthe previous PAN number given to him similar to the one given tothe petitioner, the petitioner was not in a position to file thereturns in respect of the assessment years 2016-17 and 2017-18in time. Therefore, the present writ petition is filed with therelief as stated supra. 4. Learned counsel appearing for the respondents 1 and 2submitted that since the respondents have already allotted newPAN number to the 3rd respondent, who in turn has also filedhis returns for the respective assessments and that thepetitioner is also given new password on 23.07.2018 for the PANnumber which he is already holding, it is for the petitioner toapproach the Commissioner and file an application seekingpermission for uploading the returns for the assessment years2016-17 and 2017-18. Thus, she contended that if any suchapplication is filed, the same will be considered, taking noteof the facts and circumstances of the case as discussed supra. 5. It is seen that the petitioner and the 3rd respondentwere allotted with same PAN number. It is also seen that the 3rdrespondent was subsequently allotted a new PAN number andconsequently, the petitioner was given a new password insofar asthe PAN number allotted to him already. Now, the only grievanceexpressed before this Court by the petitioner is that in view ofthe above confusion as the time for uploading the returns forthe assessment years 2016-17 and 2017-18 was already over, thepetitioner cannot be faulted and his returns should not beconsidered as a belated one, in view of the above stated factsand circumstances. Since the PAN number given to the 3rd 5. It is seen that the petitioner and the 3rd respondentwere allotted with same PAN number. It is also seen that the 3rdrespondent was subsequently allotted a new PAN number andconsequently, the petitioner was given a new password insofar asthe PAN number allotted to him already. Now, the only grievanceexpressed before this Court by the petitioner is that in view ofthe above confusion as the time for uploading the returns forthe assessment years 2016-17 and 2017-18 was already over, thepetitioner cannot be faulted and his returns should not beconsidered as a belated one, in view of the above stated factsand circumstances. Since the PAN number given to the 3rd respondent is changed and the petitioner is also given newpassword only on 23.07.218, the petitioner shall approach theconcerned Commissioner with appropriate application forfacilitating the petitioner in upholding the returns for theassessment years 2016-17 and 2017-18. If any such applicationis made by the petitioner, the concerned authority shallconsider such application and treat the filing of such returnsas within time, in view of the peculiar facts and circumstancesas discussed supra. The petitioner shall make such applicationwithin a period of seven days from the date of receipt of a copyof this order and the concerned authority shall dispose of thesaid application in the light of the order passed in this writpetition within a period of three weeks thereafter. 6. With the above observation, the writ petition is disposedof. No costs. Sd/-Assistant Registrar(CS-IX)//True copy//Sub Assistant RegistrarvsiTo1. The Principal Chief commissioner of Income-tax, Income-tax Department, 121, Mahatma Gandhi Road, Chennai - 600 034.2. The Income-tax Officer, Non-Corporate Ward - 7(3) 6th Floor, Wanaparthy block, Aayakar Bhavan, 121, Mahatma Gandhi Road, Chennai - 600 034.+2cc to Mr. A. Muralidharan, Advocate SR.No.60005W.P.No.16883 of 2018 GM(03/09/2018)