Income Tax Department has issued a notification F.No. 225/196/2013-ITA.II Dated 17th December, 2013 regarding delay issue of intimation u/s. 143(1) of Income Tax Act, 1961 to All Chief Commissioners and Directors General of Income Tax. The Board has notified some wrong migration of PAN and delayed released of returns by the Centralized Processing Cell to the jurisdictional Authorities due to certain technical or other reasons. An intimation in refund case could not be sent to the concerned assessee within the time frame as prescribed in proviso sub section (1) of section 143 of the Income Tax Act, 1961.
The CBDT has examined the matter by virtue of power vested in it under section 119(2)(a) of the Act. The board has 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 provision of sec. 139/142(1) of the Act. On the contrary board has declared that 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 such cases, CBDT 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. In this regard the progress of disposal of such cases shall be monitored by the Additional or Joint Commissioner of Income Tax.
A valid Income Tax was filed as per provision 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 is determined as payable.
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