Instruction No.18th/2013
F.No. 225/196/2013-ITA.II
Government of India
Ministry of Finance
Department of Revenue (CBDT)
North Block, New Delhi
dated the 17th of December, 2013
To
All Chief Commissioners of Income Tax
All Directors General of Income Tax
Sir/Madam,
Subject: - Issue of Intimation under section 143(1) of Income-tax Act, 1961 beyond time-regarding.
Several instances have come to the notice of the Board where due to
certain technical or other reasons (which inter-alia included wrong
migration of PAN and delayed release of returns by the Centralized
Processing Cell to the jurisdictional authorities), intimation in refund
cases could not be sent to the concerned assessees within the
time-frame as prescribed in second proviso to sub-section (1) of section
143 of the Income-tax Act, 1961 (‘Act’). This has caused grievances as
assessees are unable to get their legitimate refunds in accordance with
provisions of Act, although the delay is not attributable to them.
2. The matter has been examined. Central Board of Direct Taxes, by
virtue of power vested in it under section 119(2)(a) of the Act, hereby
relaxes the time-frame prescribed in second proviso to sub-section(1) of
section 143 of the Act in those cases where the return-of-income was
filed by the assessee in accordance with provisions of section
139/142(1) of the Act, but due to technical or other reasons not
attributable to such assessees, the date of sending intimation under
section 143(1) of the Act has lapsed before 01-04-2013. In suchcases,
Central Board of Direct Taxes directs that such returns shall be
processed and intimation of processing of such returns shall be sent to
the assessee concerned by the Assessing Officer in accordance with
provisions of section 143 of the Act notwithstanding the time-limit
prescribed in second proviso to sub-section (1) of that section.
3. The progress of disposal of such cases shall be monitored by the Addl./ Joint CIT.
4. It is reiterated that this Instruction shall only apply to those
cases where a valid return-of-income was filed as per provisions of the
Act with refund claim, but the same remained pending beyond the
prescribed date due to reasons not attributable to the assessee.
Further, this relaxation shall not be applicable to those cases where
either Demand is shown as payable in the return-of-income or as a result
of processing beyond the date as prescribed in second proviso to
sub-section (1) of section 143, Demand isdetermined as payable.
5. This should be immediately brought to the notice of all officers working in your region.
Yours faithfully,
sd/-
(Rohit Garg)
Deputy Secretary to the Government of India
Source: www.incometaxindia.gov.in