02 September 2022
Hi please guide my ITR 2 which was manually filed for AY2009 10 was having a clerical error where loss from house property amount did not reduced my taxable income instead it was shown as loss carried forward for future year, which was contrary to my form 16. Intention was to claim the loss in that year itself. CPC in Nov 2014 communicated that there is an outstanding demand dated 2010 where there is a tax and interest due. I sent two letters to AO and also uploaded my grievance in the IT website saying demand was not acceptable in full. I was not in India thus couldn’t visit the concerned AO. Now this year IT department has adjusted huge amount from my AY 2022-23 refund. Please suggest options available with me. Regards
02 September 2022
As such you need to meet your Jurisdictional AO with all your workings and communication sent to ITD, requesting him to nullify the earlier demand. Only after that you can file rectification request for AY 2022-23.
08 September 2022
Need your expertise to articulate below response to AO in a better way. Date: 08-Sep-2022 To: The Assessment Officer, DELHI.DCIT67.1, CIRCLE 67(I), DELHI AREA CODE DEL, AO TYPE C, RANGE CODE 73, AO NO. 1 INCOME TAX OFFICE, E-2, Civic Centre, JLN Marg, Minto Road, New Delhi 110002
Sub : Request for rectification of Demand for AY 2009 10 as per DIN ______________ dt 7.5.2010 and also rectification of my assessment order for the AY 2022 23 for PAN no. ________ Dear Sir, This is with reference to Demand DIN no. _____________dated 07/05/2010 for Rs _______ and the intimation to this effect came to me vide communication reference no. __________________ dt. 03.11.2014 (copy attached), rectification of the said demand was requested by sending letters to your esteemed office on 7th Nov 2014 and also on 15th March 2015 along with all the supporting documents. The demand was also flagged as “disagree with the demand” in the Income Tax portal as per the laid down process. In this connection I would like to mention that there appears to be an error in Income considered by you and as reported in my Form 16. The IT return for AY 2009 10 was duly filed with the income and deductions as mentioned in the Form 16 issued by my employer. The Total income for the said year was Rs._________ (Form 16 and other income) and the total Income considered by you was Rs. __________. The ITR2 excel utility which was used to prepare the manual return because of some glitch the loss from house property amounting Rs _________ which was to be claimed in that year, mentioned in Form 16 , Schedule HP and Schedule CYLA does not reduced the taxable income resulting in the mismatch of income. Thus the Income Tax department Tax computation sheet shows higher returned income different from the actual income. This has given rise to the difference in tax liability and the actual tax paid.
I once again confirm that I have reported all the Income chargeable to tax during the said year and no Income has remained to be offered for taxation. I have been a law abiding citizen of the country and have been regular in depositing my dues. May I therefore request you to kindly rectify the demand and till then I further request your good self to keep the said demand in abeyance. The income reported by me can be easily verified from the attached documents. I hope that you will take an early and necessary step to rectify the demand. In the ending, I request you to kindly let me know, if I can provide you with any other details for verification and necessary rectification. Thanking you, Yours faithfully,
09 September 2022
1. As such good enough, but state the words that the rectification was pending, rather then... "In this connection I would like to mention that there appears to be an error in Income considered by you and as reported in my Form 16."
2. Verify properly the rules for set off of losses from HP against Salary for that particular AY...
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