Delay in assessment

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Querist : Anonymous

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05 September 2013 I had filed ITR IV in the month of November.Till date I have not received intimation 143(1). Can somebody suggest me the reason for the delay

05 September 2013 Please long into www.incometaxindiaefiling.gov.in with the PAN number, Password and date of birth and then view My returns option under My Account tab there if the status is showing at the concern assessment year return is ITR processed then file a request to resend 143(1) intimation at the My account tax it is available for post request.


Some time even though Process completed due to the technical problems the system can't delivering or sending the 143(1) intimation to the Email.

In my own case for A.Y 2012-13 the process is completed but intimation not received as well as three times i posted requested for re-sending of intimation but i didn't get it then at finally i post the request for send 143(1) intimation hard copy to the returned address then i got is one week back the above whole processing is taking over since 15 days.

OM SAI SRI SAI JAI JAI SAI

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05 September 2013 JAI SAI Thanks
Every day I am seeing the website every day and had called CPC call center no of times.They always say wait for some more time you will get 143(1). What will be tbe status if I do,ntget 143(1) by sept 30,


05 September 2013 Is you verified the status of CPC. and if it showing ITR Processed.

OM SAI SRI SAI JAI JAI SAI

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05 September 2013 OM SAI

This only shows ITR received

05 September 2013 That means ITR shall not processed by CPC till now. I didn't know the reason but some times for some cases the process is going very late. So you don't worry with regards you duty has completed so wait for the process by the CPC.

OM SAI SRI SAI JAI JAI SAI

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05 September 2013 JAI SAI

one of my friend says that if u do not get 143(1) by sept 30.the ITRV/ack is deemed to be 143(1)

I am waiting for your comments, Thanks

05 September 2013 As per the provisions of the Income tax act The intimation u/s 143(1) shall be sent with in one year from the end of the financial year in which the return is filed thus you have a time upto 31-3-14 to send intimation u/s 143(1) by the Department. As well as processing shall be complete u/s 153(1) is with in 2 years from the end of assessment year of the return file thus for your case the process can be complete by 31-3-2014.

So there is time to department to complete the process and issue intimation.

for more details please refer 143 and 153 sections of the Income tax act,1961.

As well as the AO has a right to convert case for scrutiny with in 6 months from end of the financial year in which return filed. Thus the AO has time upto 30-9-2013 to convert scrutiny for your case. I think you friend told regarding this, i.e his view is if intimation not received on or before 30-9-2013 then we are safe and the case doesn't converted for scrutiny. If the case doesn't converted scrutiny then AO must and should be agree with the returned details by us then we can consider the ITR-V as the 143(1) intimation because of AO doesn't have chance to change that so return income and processed income shall be same. In this view you friend told if you not received 143(1) intimation with in 30-9-2013 then ITR-V shall be deemed as intimation.

OM SAI SRI SAI JAI JAI SAI


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06 September 2013 OM SAI SRI SAI JAI JAI SAI

I had submitted my revised return ,do u think the revision could be the reason of delay. When ever I call CPC call center they always say ,this is in process you will get intimation 143(1) shortly.

thanks for the pains

06 September 2013 No, revision of return not be the reason for delay. Due to technical problems also it may delay.

So need not to be worry regarding this. if you called to CPC any number of times they say the same reply what you said earlier because of they also has to answer you by verifying in the system and the system shows same message "under process" any other information not indicated their so they reply you same answer at each time.
In case of any deficiencies found in your return then such errors will show and inform you through proper intimation or notice.

So the delay is any reason we can't say why it is happening because of we can't observe the work of CPC physically.

So don't worry regarding that. Just be cool and wait for completion of process by CPC.

As well as if you have any refund then having of refund may be reason to delay, because of CPC has processing immediately for non refund cases and delaying refund cases because of it is the instruction by the IT department. Local AO also received such instructions to STOP payment of refund for a few months.

So need not to worry regarding that.

OM SAI SRI SAI JAI JAI SAI

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08 September 2013 JAI JAI SAI
till date I have not received any intimation or notice .you have logically resolved many of my queries .one peculiar thing through phone when I check the status ie when I dial acknowledgement no followed by date of birth FOR ORIGINAL it says under processing when I feed for REVISED followed by date of birth It answers ITRV received Why this is happening I have studies at no of places that In case of revision original is replaced by revised ITRV .Why the original is not being rejected?

THANKS

09 September 2013 The status of original return saying it is under process that means process doesn't completed. When they go for processing it then only they know with the same pan there is a revised return then they cancel the original return. But system automatically doesn't cancel the original return. As well in case if you filed your return with in due date u/s139(1) and then filed revised return for that only the department shall consider and process revise return otherwise the revise return couldn't be process.

So you need not be worry for any this else it always be happy and good. Please don't be worry about that delay and wait for the intimation from CPC. After receipt of intimation we can think is any required for further action(i.e if any differences find in process by CPC).

If you required any thing regarding this you can post here at any time.

OM SAI SRI SAI JAI JAI SAI


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09 September 2013 JAI JAI SAI
I filed original return on 30/7/2012 and revised on 15/08/2012 ie after 15 days, acknowledgment was received in CPC office on 23/8/2012.Every thing was with in time CPC is showing a demand against me which I have deposited on line and can be seen in 26 AS of that assessment year.my postal address in ITRV AY 2012-13 is different than that of AY 2011-12
thanks

09 September 2013 Then file 154(1) rectification return through online. This option also available under My account option.

Different address for different Assessment years shall not be make any problem.

OM SAI SRI SAI JAI JAI SAI

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09 September 2013
OM SAI SRI SAI JAI JAI SAI

This demand is of AY 2009-10 and it was a paper file.CPC call center says that correction has to done at local level since I filed off line return that year.My problem is that I have been transferred 3 times after 2009. I have on line deposited the money and It is visible in 26AS I thing when they make the final payment they will take the account of this.I have neither received neither a mail or a letter regarding this


10 September 2013 The write a letter to your local office where you filed such years return of income for the correction of processing with the enclosure of form 26AS printed copy.

If it is possible to submit physically of such letter then submit physically and take acknowledgement for filing of letter.

If not possible then send it through Registered post with acknowledgement.

as well as may i know where you from?.

OM SAI SRI SAI JAI JAI SAI

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11 September 2013 JAI JAI SAI

If I just do not do any thing and wait for outcome of CPC .

11 September 2013 Yes, wait for intimation from CPC. After receipt of CPC intimation if required any further clarification then we will discuss here base on such intimation and facts of your case.


OM SAI SRI SAI JAI JAI SAI

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11 September 2013 JAI JAI SAI

Do you see some problem in assessment because of revision .My revised income is about 50000 (FIFTY THOUSAND )more than the original ITRV.There was some entry mistake in income from other sources. This time they are taking lot of time.I am a salaried senior citizen age about66 yrs and little worried also.Total taxable income is 19 lacs You are very prompt in reply.
Thanks,GOD bless you

12 September 2013 Thanks for your bless and wish.

And you need not to worry all is well be happy and forget about that and its worry upto receipt of intimation from CPC.

OM SAI SRI SAI JAI JAI SAI

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12 September 2013 JAI JAI SAI I shall go to SIRDI once this issue is over for darshan of SRI SAI BABA JI

You are very nice ,I wish you reach to greater heights in your Profession.

Tell me one thing what are section 147 and 148, how cases are selected .This I am asking for knowledge sake These cases are selected after the assessment over. or when assessment is going on

Thanks GOD BLESS YOU

13 September 2013 Once again thank you for your wish and Blessing. Sure you shall visit SIRDI i am surly saying SHIRID SAI BABA shall help you and solves your problems easily. Once again telling don't worry regarding that.

Section 147 gives right to Assessing officer to process assessment or re-assessment in case of escaped income. Means if the Assessing officer feels or he have any evidence that assessee has an taxable income which is not disclosed in his return of income or not filed their return of income then he has a right to assessee or re-assessee or re-opening of assessment our income and has to compute tax liability has to issue demand notice even though we didn't file return of income or filed but not disclosed such income on that return of income at his own means with out permission of Assessee.

But before to make such assessment or re-assessment or re-opening of assessment he should be give an chance to assessee for the reason to escaping of income etc... for this he has to issue a notice u/s 148 for giving to option to the assessee for hearing of reason.


So in one word means section 147 gives right to taking of proceedings in the case of escaped income and section 148 means issuing of notice to the assessee before taking proceedings under section 147.

For your understanding i am giving the following example.


Mr.A is a salaries employee who drawing his gross salary is Rs.1000000 p.a during the financial year 2012-13 i.e A.Y 2013-14 assuming he have Rs.100000 savings u/s 80C then his taxable income is Rs. 900000 on that his tax liability is Rs.133900, But due to the other benefits having to him or any other reason the employer deducted only 100000 TDS, Means Rs.33900 has to pay by assessee as self assessment tax or he has to show such deductions available to him in his return of income.

As per the section 139(4) for A.Y.2013-14 return of income can be file upto 31-3-2015. But due to the some unavoidable reasons the assessess couldn't file his return of income upto 31-3-2015 and later he had not chance to file his return of income at his option.

So while filing of 24Q(E-TDS) returns by the employer the Assesseess officer shall knows such employee has some income and some tax payment liability and he didn't file his return of income for concern year means Assessing officer feels assessee escaped his income to disclose to the department and has tax payment liability and escaped to pay tax. Means assessee doesn't disclosed his income for income tax.

Then the Assessing officer has right to take action under section 147.

For your clear under standing i given the above explanation with detail example.

Still if you have any doubt or couldn't understand any thing, then please ask your doubt i will give further clear clarification as level my best.

OM SAI SRI SAI JAI JAI SAI


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01 October 2013 OM SAI
Are u there

01 October 2013 yes, i am here,

OM SAI SRI SAI JAI JAI SAI

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01 October 2013 OM SAI

I have not yet received 143(1).to day 1st of oct i.e scrutiny date is over can I still get some query from CPC.In the morning I talked the call center They that my ITRV is in process and I will get 143(1) intimation this they are telling for last two month .I dont see any problem with my return every thing is matching.I dont know what to do.Even AY 2013-14 assessment have started coming .

Thanks

01 October 2013 Some times due to technical problems the system keeping our process pending and later the staff rectifying this mistake and completing process, I also have some files which didn't completed process for last one year, You don't worry regarding this please be happy, In case if you have any mistake in filling your return then you already receive a notice u/s 139(9) for rectification of defective return. You didn't receive any information or intimation from CPC means your file didn't verify by the CPC till now, Eventhough you called any number of times the CPC shall say same reply is "your return is under process" because of at system this status only displays to them only. So they told the same.

However i will try to get the problem regarding this issue but i required the following:

Your pan number:
Date of birth:
Password:

If you like to provide the above details to me then please mail such details to my mail id: sairam_tirumala@rediffmail or send PM don't be disclose here.

As well as i am giving assurance to you i didn't give such details to any one i keep it very confidential and doesn't use for any unethical activities etc... As well as you can change your password and give such changed password to me after completion of process you shall change to your actual password.

At final i saying and declaring if have reliable and confidence and you have willing then only provide the details to me otherwise not.

Instead of above you can directly post your request at www.incometaxindiaefiling.gov.in under the option HELP DESK menu by selecting appropriate category for requesting reason to non process till now.

OM SAI SRI SAI JAI JAI SAI

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01 October 2013 OM SAI

Thanks for prompt reply .I saw HELP DESK I could not find any category where processing status can be inquired.

01 October 2013 You couldn't inquired processes status their, i suggested you post the request for knowing reason about the delay in processing. Follow the following instruction

first log in into www.incometaxindiaefiling.gov.in

then go to HELP DESK -> Submit request -> select category My Account -> select sub category Filing of IT return/forms-Online or XML Upload(because of there is no exact category and it suitable for our case).

and then in the summary box write the subject: Inquiry regarding delay in Process by CPC

and then in the Description box write your query.

I herewith mention the summary of your query what you have to enter in Description box is below.

I filed my IT return for A.Y XXXX-XXXX on XX-XX-XXXX vide ack no:XXXXXXXXXX but till now i didn't get any intimation from the CPC as well as my status is shows ITR Received only what the reason for the delay can i assume CPC accepted as per my return details please suggest me.

OM SAI SRI SAI JAI JAI SAI

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01 October 2013 OM SAI

Thanks I will send my query and let you know the outcome.

02 October 2013 Yahaa, wait for the reply from IT department.

OM SAI SRI SAI JAI JAI SAI

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05 October 2013 OM SAI
As per your advise I poste a querry to help desk return They say your ITR is not processed ask to contact CPC call center

05 October 2013 Means you get the same reply from that why also you didn't get any clarification. So no other why we have to wait for completion of process by CPC and receipt of Intimation from CPC.

So please be cool and wait for some more days don't be worry and feel all is well.

If any updation available then inform me.

OM SAI SRI SAI JAI JAI SAI

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13 October 2013 OM SAI how are u
There no change in situation. Tell me one thing can the CPC ask for some clarification at this stage .Every thing is matching in my return.

13 October 2013 I am fine, if every thing is marched then CPC shall not require any clarification, however it required any clarification it will first send an intimation to your email.

OM SAI SRI SAI JAI JAI SAI

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13 October 2013 Thanks
In your opinion the revision could be the reason of delay In my revised ITR the income is inhenced by about 45 thousands as there was calculation mistake.As per CPC my orional ITR is proess and revised is recieved . I am really thankfull, you taking pains to repply my querries.
OM SAI SRI SAI JAI JAI SAI

14 October 2013 Your case is now solved based on the last information provided by you, till now i thinking you filed revised return for the 139(1) and both revised and original not processed till now, so the clarification is now available as per my below explanation.
In your case revised return is not valid and doesn't process at all, Because of those return filed under section 139(1) shall be possible to revise and valid and can file revise return upto the due date u/s 139(4). So in your case you filed Return of income for A.Y.2011-12 return of income on 30-7-2012 for such year due date u/s 139(1) is 31-7-2011 so you didn't filed your return of income with in due date u/s 139(1), thus your revised return is not valid and shall not process at all, so because of this reason your return of income(for revise) is not processed till now and not process forever, this is the main reason to not process your revised return till now, till now i thinking your either returns original and revise not processed till now so you give you above explanation and clarification.


So the final solution is as follows, you don't worry with this regards and your revised return is not process at all but if you get any benefit due to the revised return then you have only one option is filing of 154(1) rectification request based on the 143(1) intimation received for original return in such rectification request filing upload your revised return ITR form.
Actually to now the facts i asked you the details of your login at incometax, Okay any way now the perfect information available to me and problem is solve. So the option available to you is as follows

1) Forget about the revised return process(it must and should)

2) Filing of 154(1) rectification or

3) keep silent(nothing to do and forget about the revised return process and its benefits).

is you required any further information or clarification i always suggest you with this regards as level my best and you need not to worry with this regards.

OM SAI SRI SAI JAI JAI SAI

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14 December 2013 are u there

14 December 2013 sir, tell me what you want, having both are online at a time is may not possible.

OM SAI SRI SAI JAI JAI SAI

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20 December 2013 OM SAI

Are u there

20 December 2013 Yes, now i am here.

OM SAI SRI SAI JAI JAI SAI

20 December 2013 Tell me sir, what about your assessment process.

OM SAI SRI SAI JAI JAI SAI

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26 December 2013 OM SAI

Still pending It seems that all revised cases are pending. Do u have any body ho has revised ITRV.what ill be the status If nothing is received by 31st march 2014.

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26 December 2013 OM SAI

Still pending It seems that all revised cases are pending. Do u have any body ho has revised ITRV.what ill be the status If nothing is received by 31st march 2014.

30 December 2013 I already said revised return for original return filed u/s 139(4)is invalid and doesn't consider as return so it couldn't process, Not only of you in one of my assessess case for his satisfy i filed revised return for return filed u/s 139(4) claiming excess TDS refund than in original return still now it is pending since 2 years.

But you didn't make any mistake, because of when you find you have excess income you filed revised return means intimated to the IT Department but the process not completed by them, so it is the mistake by them not by you means you didn't escaped any income, so you need not any worry about it.

However i think in your case another way is available to process your revised return, the way is writing of letter to your area AO with the above message

I filed my orignal return Ack XXXXX dt.XXXX with showing my income XXXX and claiming refund XXXX(if any) and after that i found i have more income than to original returned income so i filed revised return with revised increased income with ACK XXXXX dt.XXXXX with showing my income XXXXX and claiming refund/tax payment XXXX(if any) but till now revised return not processed, so i request you please accept my revised return and consider it to rectify my mistake and process.

The above is only the one way, but i didn't say it is 100% success it is only try from our side but there is chances to got success.

OM SAI SRI SAI JAI JAI SAI

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31 December 2013 OM SAI

As a rule CPC has to process by 31st march 2014.I have not received any query from CPC till date. I have inquired from no of people who have revised the return none of them have received 143(1) Can it go beyond 31st march 2014.
Thanks

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03 March 2014 OM SAI
I can see u online after a long time. How are u

03 March 2014 Fine, Some of heavy work i couldn't spending my time at online. and what about you?

I already said the revised return shall not be process by CPC, so don't worry about the process of revised return and forget about it and need not to worry.

OM SAI SRI SAI JAI JAI SAI

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03 March 2014 OM SAI

On 10th of feb they have sent 143(1) for original return but they have not determined refund/demand . they it will be done after the revised return is processed. people say 31st march is the last for AY 2012-13 for sending 143(1).Is it true? Since revised return was received on time (Aug 2012 )They have to process it.

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03 March 2014 OM SAI
IF the revised return will not be processed than who will process revised return.

03 March 2014 The time limit to send 143(1) intimation is upto one year from the end of the financial year in which year you filed return of income. thus for return filed in F.Y 2012-13 the due date to complete process by CPC is 31-3-2014.

However once again i saying your revised return shall not be process by CPC at all because of your original return is belated return and however you saying you received 143(1) intimation for original return and there is no demand or refund as per such return, so it is also good to you.

OM SAI SRI SAI JAI JAI SAI

03 March 2014 Revised return never will be process, because of it is invalid, so IT Department shall not consider as a return filed, so it never process at all.

OM SAI SRI SAI JAI JAI SAI

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03 March 2014 OM SAI

I submitted my original return in time july 30 2012 and revised on 23 Aug 2012.CPC call center say my revised return is under process.how do u say the revised return will not be processed. Thanks

03 March 2014 In your first query you mentioned return filed in the month of November so i assumed your original return is belated return. So if you filed your assessment year 2011-12 original return of income by 31st July 2012 and later filed revised return by 31st March 2014 then it is valid. In our previous conversations i thinking your original return is belated return so i saying revised return is invalid.

So if your original return is as per section 139(1) then your revised return is valid and shall be complete process by 31-3-2014. If process is not completed by 31-3-2014 then mistake is not yours it is mistake by the CPC for this CPC shall liable for delay of assessment in any case or situation.

However if you not received 143(1) intimation by 31-3-2014 then you have right to make a complaint to your Commissioner of Income tax.


However as per your reply; you said for original return 143(1) intimation received by you on 10-2-2014, means your original return process also delay thus i think your revised return(if it is valid) also shall be process shortly; so my suggestion is please be wait two months(even cut of date is 31-3-2014.
If you not received intimation for revised return by May 2014 then we will discuss about this what action has to take.

OM SAI SRI SAI JAI JAI SAI

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03 March 2014 OM SAI

Thank U very much, GOD bless You

03 March 2014 Thank you sir.

OM SAI SRI SAI JAI JAI SAI

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05 March 2014 OM SAI
Tirumala how are you?
Since morning there is change in the status For last many month for revised It was showing ITR received. Yesterday the status has changed to ITR is under processing. I hope know that the process is near completion.What is your opinion?

05 March 2014 Yes, your view is correct, you already said your original returns process is completed and 143(1) received. So CPC has started processing of your revised return after completion of process of original return,

So CPC considered your revised return and started processing, so i also hoping shortly your revised return process shall be complete by CPC.

So wait for receipt of 143(1) intimation for revised return, you shall receive it shortly may be with in one to two months. However Best of luck.

OM SAI SRI SAI JAI JAI SAI



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