Sunday, February 5, 2012

No Invalid Return "In case ITR-V not received at CPC"

Hon'ble Bomaby High Court has decided on 1-012-2011 that Income Tax Return will not be treated as INVALID on the basis of Non-Receipt of ITR-V at CPC. 

A partnership firm has uploaded income tax return on 27.03.2010 for Assessment Year 2009-10 and got print out of ITR-V and sent to CPC Banglore through ordinary post as instructed by Income Tax Department.   As per Income Tax Department, in case receipt (ITR-V) is sent through Registered Post or Courier, It will not be accepted by CPC Banglore. 

Firm received a message that ITR-V has not been received at CPC Banglore upto 16.05.2010 through email.  On getting this email, firm sent again a print of ITR-V through ordinary post. 

Now, once again It has been informed by CPC Banglore on 10.11.2010 that ITR-V not received till date.  Assessee again sent print out of ITR-V on 18.11.2010 through ordinary post. 

Partnership Firm now received a letter saying that Income Tax Return uploaded by them but due to non-receipt of ITR-V at CPC Banglore , his return is treated  as INVALID.    Words as per letter are given as under :

"though the electronic return was uploaded, it is deemed never to have been filed since it was not duly verified in terms of the provisions of section 139. The return was therefore, treated as invalid. "

On getting this letter, Assessee sent a person personally at Banglore to meet with  the concerned person at CPC.   Permission is not granted to meet with ACIT.   Person submit a written letter on their diary with saying that firm has already sent ITR-V through ordinary post  on 05.04.2010, 18.05.2010 and 18.11.2010.  CPC department do not take any action on this letter. 

After that, Firm knocks the door of Hon'ble Bombay High Court.  Hon'ble High Court gives his decision in favour of firm that if as per section 139(9) of income tax act ,  Income Tax Return found defective , Assessing Officer gives 15 days to rectify the same.  In this case, it is totally wrong that Income Tax Department informed assessee on 21.03.2011 that his uploaded return has been treated as INVALID,  because assessee has already  sent ITR-V through ordinary post as instructed by Income Tax Department. 

In this way, Hon'ble Bombay High Court decides that to allow assessee to deposit ITR-V with in a week in Income Tax Department. 

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