SC:Filing return with new address isn’t proper intimation of address change

The Hon’ble Supreme Court, on 18th October 2019, in the matter of Principal Commissioner of Income Tax, Mumbai v. M/s I­Ven Interactive Limited, Mumbai pronounced that filing of Form 18 with the Registrar of Companies or mere mentioning of the new address in the return of income without specifically intimating the assessing officer with respect to change of address and without getting the PAN database changed, is not enough and sufficient intimation of change of address of assessee.

The Hon’ble Supreme Court observed that:

Filing of Form­ 18 with the ROC cannot be said to be an intimation to the Assessing Officer with respect to intimation of change in address. (Para 6.1)

In absence of any intimation to the Assessing Officer with respect to change in address, the Assessing Officer would be justified in issuing the notice at the address available as per the PAN database. (Para 6.1)

Once the notice is sent within the period prescribed in the proviso to Section 143(2) of the 1961 Act, in that case, actual service of the notice upon the assessee thereafter would be immaterial. In a given case, it may happen that though the notice is sent within the period prescribed, the assessee may avoid actual service of the notice till the period prescribed expired. (Para 6.1)

Mere mentioning of the new address in the return of income without specifically intimating the Assessing Officer with respect to change of address and without getting the PAN database changed, is not enough and sufficient. In absence of any specific intimation to the Assessing Officer with respect to change in address and/or change in the name of the assessee, the Assessing Officer would be justified in sending the notice at the available address mentioned in the PAN database of the assessee, more particularly when the return has been filed under E­Module scheme.  (Para 7)

The change of address in the database of PAN is must, in case of change in the name of the company and/or any change in the registered office or the corporate office and the same has to be intimated to the Registrar of Companies in the prescribed format (Form 18) and after completing with the said requirement, the assessee is required to approach the Department with the copy of the said document and the assessee is also required to make an application for change of address in the departmental database of PAN .  (Para 7)

Copy of judgement: Judgement_18-Oct-2019

-Adv. Tushar Kaushik

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