Issue of Intimation under section 143(1) of Income-tax Act, 1961 beyond time - CBDT Instructions
SEVERAL instances have come to the notice of the Board where due to certain technical or/other reasons (which inter-alia included wrong migration of PAN and delayed release of returns by the Centralized Processing Cell to the jurisdictional authorities), intimation in refund cases could not be sent to the concerned assessees within the timeframe as prescribed in second proviso to sub-section (1) of section 143 of the Income-tax Act, 1961 (‘Act'). This has caused grievances as assessees are unable to get their legitimate refunds in accordance with provisions of Act, although the delay is not attributable to them.
Central Board of Direct Taxes has now relaxed the time-frame prescribed in second proviso to sub-section(1) of section 143 of the Act in those cases where the return of-income was filed by the assessee in accordance with provisions of section 139/142(1) of the Act, but due to technical or other reasons not attributable to such assessees, the date of sending intimation under section 143(1) of the Act has lapsed before 01-04-2013. In such cases, Central Board of Direct Taxes directs that such returns shall be processed and intimation of processing of such returns shall be sent to the assessee concerned by the Assessing Officer in accordance with provisions of section 143 of the Act notwithstanding the time-limit prescribed in second proviso to sub-section (1) of that section.
CBDT Instruction No. 18/2013, Dated:December 17, 2013.