Adjudication Order without Show Cause Notice - Revenue Appeals in High Court

we come to know a recent case of online PAN Card application through tin.nsdl a mail received with the query that middle name is not contained in id proof and address proof.

When it is checked, it found that middle name is mentioned in second line under Husband's name. the assessee explained the same in mail, again the return reply with same query. The assessee again explained same and again received same query mail.

in all 3 mail there is not a word had been changed. so, it could not be understood exectly what went wrong.

when called on helpline, it was informed that as the name in first line of id proof does not contain middle name, as per their income tax rules for PAN processing, it can not be considered as valid, so to fill Annexure - A, and get it certified either by MLA/MP/Muni Councilar/G.O. and submit for further processing.

So even when vary same Government authenticated document contains middle name, not on first line but in second line under Husbands name, then also query for defect is being raised repeatedly, is this ease for assessee?

it seems that such type of practical problems and drawback of automisation if not considered seriously it would result in bottleneck in free flow of automisation of tax processes, particularly in GST implementation, where there are multiple stackholders.

Anand Chauhan 28/10/2015