24 October 2010
The case is of an individual assessee. The assessee's IT jurisdiction as per PAN is in Delhi. The assessee filed its ROI stating Mumbai address in its ROI. Now I want to know which tax office (Delhi or Mumbai) will have the jurisdiction to issue refund to the assessee?
24 October 2010
Your final jurisdiction is Delhi only and if you want, your file to be assessed in Mumbai than get the address change so that your jurisdiction would also get change.
I was also of the view that the Delhi Tax Officer should issue refund to me. However the AO is saying that since you have given Mumbai address in ROI, so your jurisdiction is in Mumbai and you should get your PAN migrated to Mumbai for issue of refund. AO further confirmed me that he has no authority with him to issue refund in this case.
24 October 2010
My understanding of the issue is as follows. If the address in the income tax data base is that of Delhi,necessarily the DELHI ITO has to process the return and recommend to issue refund to the assessee provided the ROI is filed in Delhi. If the return is filed in Mumbai with Mumbai address in ROI, the Mumbai ITO, though he has accepted the ROI, can suo motto transfer the file ,in as is where of condition, to the DELHI ITO with a direction to process the return and recommend refund to the assessee. Alternatively, the assessee can file a petition to the Jurisdictional Joint commissioner ,in the place where the ROI is filed, to interfere in the case under section 144A of the Income tax Act,1961.
25 October 2010
The address in PAN does not mean that the return jurisdiction has be in Delhi. The assessee can file return of Income anywherre in India. In case someone is filing return at a place differrant then the place mentioned in ROI, the AO of new place can get the PAN migrated to his jurisdiction and process the retunrs of the assesee. The assessee has tp provide the infomration in which jurisdiction he was being assessed in the last AY.
The assessee had filed e-return and mailed the acknowledgement to Banglore. Therefore the was no situation whether the Mumbai or Delhi ITO has accepted the return. Further, the amount involved is less than 25K so the petition before the JC will fail the cost benefit analysis test of the assessee.
TaxIndia Connect,
The case narrated by you is very similar to what was said to me by the AO. He also asked me to get the PAN migrated to Mumbai as the address mentioned in ROI was of Mumbai.
However I would like to ask you that if in the subsequent AYs the assessee was transferred to some other city and had mentioned address of Gurgaon therein, so does he need to get his PAN migrated again. Also give your opinion as to which AO will pass the assessment order if the case is selected for scrutiny.
26 October 2010
The matter of e-retun is raised by you only after my first observation. Therefore,my further observation on the issue is reserved, since the facts were not specific in the initial query.
CAclubindia
