ECC Number - Report on PAN status of assessees
No. 530 dated 22nd May 2000
is directed to say that the Director General of Inspection (Customs and Excise)
and the Commissionerates have brought to the notice of the Board that
difficulties are being faced in the allotment of New ECC Number because some of
the Central Excise assessees and the registered dealers still do not have
10-characters alphanumeric Permanent Account Number (PAN) issued by the Income
tax Department. Several persons have quoted the old PAN/GIR of 8 or 12
characters whereas the New ECC Number should necessarily be based on the
10-characters alphanumeric PAN. It has also been brought to the notice that many
persons have applied for the PAN but the same has not been allotted to them.
In this regard, it is stated that Board had informed you by Circular No.
503/69/99-CX dated 23rd December, 1999 that Director-General
(Systems), Income-tax has issued letter to all the Chief Commissioners of
Income-tax to ensure that PAN is allotted on priority basis to the Central
Excise assessees and registered dealers so that they can do allotted New ECC
number in terms of Circular No. 493/59/99-CX dated 12th November,
1999. A list of officers at different places along with their telephone numbers
was enclosed who could be contacted for expediting allotment of PAN. It appears
that in many Commissionerates, concerted efforts were not made by the Central
Excise officers to take up the matter, including supplying of list to the
concerned Income Tax officers of those cases where the assessee had informed
that they have not been allotted PAN despite their having applied for the same.
Now, it has been assured by the Central Board of Direct Taxes that they
shall allot PAN to all Central Excise assessees/registered dealers by 31st
May, 2000 provided their respective field offices are provided with the list of
such cases. Accordingly the CBEC has decided that all cases of allotment of New
ECC Number which are pending as on date for want of PAN may be referred to the
concerned Officers of the Income-tax Department (list already circulated by
Circular No. 503/69/99-CX dated 23rd December, 1999) by the
Divisional/Commissionerate Headquarters immediately along with a photocopy of
the application (complete in all respects) which was made by the assessee/registered
dealer. Where application was not made at all, the assessee may be advised to
file the same immediately (complete in all respects) and provide a copy to
Divisional/Commissionerate Headquarters for similarly taking up the matter with
the concerned Income Tax officers. This would also apply to those cases where
the application for allotment of New ECC Number has been forwarded to DGICCE and
where the assessee/registered dealer has indicated that PAN number is not
The Board has decided that the respective Commissioners shall take this
matter on TOP PRIORITY. It will be their responsibility to ensure that the New
ECC Numbers are allotted to all the assessees/registered dealers by 15th
June 2000 latest. In case, despite taking the aforesaid steps, PAN is not
allotted to certain assessees by 31st May 2000, such cases may be
sent to the Board [list of assessees/dealers along with their photocopy of
application (complete in all respects) for taking up the matter with the CBDT.
The Director General of Inspection (Customs and Excise) is also requested
to send to the Board immediately a list of all the assessees/registered dealers
who have informed that they do not have PAN though they have applied for it to
the Income Tax Department-if possible, along with photocopy of application for
allotment of PAN.
All Commissioners are requested to send a report regarding progress of
work assigned to them to the DGICCE by 20th June 2000. The DGICCE
will appraise the progress of work of the Commissionerates and advise the Board
for suitable action.
The Trade and the field formations may be suitably by informed.