25 September 2012
Respected Sir, one of my client received notice u/s 143(2) asking by Gurgaon A.O to meet on given date. The client is residing in mumbai and return for AY 2011-12 also filed in mumbai but the notice is issued for AY 2011-12 from gurgaon office. The client has only salary income so return filed in salary ward bandra,mumbai. Inbetween for two AY 2007-08 & 2008-09 return filed in gurgaon salary ward as the client has job posting in same company gurgaon branch.
Following matter is written in notice:-
There are certain points in connection with the return of income submitted by you on 30th December 2011 for the assessment year 2011-12 on Which I would like some further information.
You are here by required to attend my office on 19th September 2012 at 11.30 AM either in person or by a representative duly authorised in writing in this behelf or produce or cause there to be produced at the said time any document, accounts and any other evidence on which you may rely in support of the return filed by you.
Yours faithfully ASSESSING OFFICER Name
Designation
(Dr. DINESH ANTIL) Asstt. Commissioner of Income Tax Circle-1, Gurgaon
And notice also received on 18th september,2012.
So i want to know what should i replay and to whom i have to replay??
The date of meeting or hearing i.e, 19th Septemeber 2012 with ACIT, Gurgaon is lapsed.
Check the date on which the IT dept has sent the notice (see the date stamp affixed in notice)
If the date of notice sent is shorter period, immediately shoot a letter to ACIT, Gurgaon stating the following:
1) Firstly, request him to condone for non attending for hearing in person or his representative stating the shorter notice, distance of place and others like client availability, collection of documents etc.
2) Secondly and very important is to ask for adjournment of case or postponement for hearing by stating the facts and genuine reasons.
3) discuss the all relevant information with the client with regard to disclosed income, undisclosed income, if any (check 26AS for AY 2011-12) and collect all documents, accounts, evidences and statements from all sources since the IT dept might have got some evidences through AIR.
4) Do not argue with the IT officials and co-operate in every manner for smooth assessment.
27 September 2012
Thank you sir. But as notice is issued from Gurgaon and i submitted my return in mumbai then also i have to reply such notice??? Because my client is staying in mumbai and the return also filing here only and in PAN database also have mumbai address only, my client also received notice on mumbai address then also i have to attend hereing in gurgaon IT office it is in haryana.?
27 September 2012
For any notice from IT Dept, U have to reply on each notices otherwise client has to face the future repercussions.
May be your client's employer having Registered office in Gurgaon.
In your reply, please check the jurisdiction of the assessee as well as the ITO. Consult the Mumbai IT office for further clarification about jurisdiction and future course of action.
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