The
CBDT has issued an instruction No. 18/2013 (F.No.225/196/2013-ITA.II),
Dated 17.12.2013 regarding Issue of Intimation u/s. 143(1) of Income Tax
and CBDT seeks to release legitimate tax refunds; relaxes time-limit
for issuance of intimation in refund cases, which is as under:
SECTION 143 OF THE INCOME-TAX ACT, 1961 - ASSESSMENT - ISSUE OF INTIMATION UNDER SECTION 143(1) BEYOND TIME
INSTRUCTION NO.18/2013 [F.NO.225/196/2013-ITA.II], DATED 17-12-2013
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 (l) 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 of sending intimation under
section 143(1) of the Act has lapsed before 01-04-2013. In such cases,
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 C1T.
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 is determined as payable.
5. This should be immediately brought to the notice of all officers working in your region.
