Dipjyoti Majumdar (CA in service & CS. dipmaj@ rediffmail.com ) (3468 Points)
17 November 2014Friends/Seniors
An individual taxpayer having salaried income started filing ITR electronically from AY 2013-14 onwards. Prior to that, he used to file paper ITRs with local AO. The assessments with the AO for years in which paper ITRs were filed are complete.
Now he is noticing that there are outstanding demands for earlier AYs (prior to 13-14) being reflected in the website under his logIN
What is the remedy/course of action. Please help.
Regards,
Swami Ayyappa Nuli
(TAX ADVISOR & CONSULTANT AT G.S.T SUVIDHA CENTER)
(1372 Points)
Replied 17 November 2014
In your case as it is demand order, A.O may not consider T.D.S while computing tax liablity for such Assessment years. I think Assessee had received notice u/s.143(1). First refer them and if he had not received any such notice, we have a option in IT website to request 143(1) notice and once you got it, go through it and find where A.O went against Assessee filing. If any mistake by A.O noticed, we can submit request for rectification. You can file rectification request to A.O to issue Order of rectification with in 2 years from the end of financial year in which you receive notice u/s.143(1).
Dipjyoti Majumdar
(CA in service & CS. dipmaj@ rediffmail.com )
(3468 Points)
Replied 18 November 2014
Thanks, Nuli swami Ayyappa for your valuable response.
Here the assessee cannot make online rectification request as the intimations were issued by local AO on paper ITRs submitted. These were closed chapter. Subsequentky, there has not been any section 147 proceeding or scrutiny assessment. All of a sudden, the taxpayer notices that in the CPC efiling website, there is reflection of old outstanding demands for various AYs in which paper ITRs were filed with local AO.
Regards,
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