It notice us 143(2) received after stipulated time

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I received an IT scrutiny notice us 143(2) in my email on 19th Dec 2017 for AY 2016-17. The content is as follows: 

"This is for your kind information that the return of income for Assessment Year 2016-17 filed vide
ack. no. xxxxxxxx on 28/07/2016 has been selected for Scrutiny.
परीकण हेतु िनमनिलिखत िवषय िचिनहत है।
Following issue(s) have been identified for examination:
i. Whether the investment and income relating to securities (derivative) transactions are duly
disclosed.

In view of the above, I would like to give you an opportunity to produce any evidence/information
which you feel is necessary in support of the said return of income on or before 05/09/2017 at 11:32
AM.
"

I am confused about the notice, since the date by which I have to reply to the notice has elapsed and in my IT e-filing account there are no "e-proceedings" active. The notice is asking me to give reply using e-proceedings of e-filing account. 

Also, the notice is dated 24/08/2017 and gives me time till 05/09/2017 to reply. But, I received the notice only on 19/12/2017 !

Should I reply to this notice or I can ignore it since the time period before which the notice has to be sent has expired? Will I be penalized, if I don't reply to this notice?

Please suggest.

Thanks,

Rahul

Replies (5)
better you communicate to the jurisdictional AO about the issue of time barred 143(2) notice. if not there's possibility that your case may be completed exparte
To my knowledge assessing officer is cheating here, since the time limit for issue of 143(2) notice will get over on 30/09/2017 and he doesn't have any chance to send you notice through post after 30/09/2017, so he sent e mail by creating a pre dated notice, here in this case section 292bb comes to our rescue, or even we can ignore the notice since assessement proceedings are not pending in your it account...
https://www.facebook.com/Income-tax-consultant-return-filing-refund-assessment-144400332927895/
later on u r case may be selected for scrutiny u/s 148
Last time, since the notice was served well after the due date for 143(2) and there was no e-proceedings pending in my IT efiling account, I had ignored the notice. But, now I have received a notice again under Sec 142(1), for the AY 2016-17 today(14/9/2018) and I have to reply with details for the notice by 20/09/2018. Also, one more thing to note is that I had received the time barred notice under 143(2) on my email id1, where as I have received the notice under 142(1) on my email id2. What should be my course of action? Can sec 292bb apply to my case?

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