If you've missed the deadline to respond to a defective income tax notice 139(9) for your FY 2021-22 return, your return may be processed as per the notice's suggestions. You can later rectify it under Section 154 or update any additional tax liability under Section 139(8A). If the notice cited accounts not being audited despite not being liable for tax audit, consider writing to your Jurisdiction ITO for condonation of delay, explaining the situation.
11 January 2023
No option to reply the notice now. The return will be processed as per suggestion provided in the notice. After that if you wish you can rectify it, u/s. 154 of IT act. Or if any additional tax liability arises, you can update it u/s. 139(8A) of the act.
In this case assessee turnover is 1.5 cr and also receipts and payment is less than 5% in cash. Therefore not liable for tax audit u/s 44AB. But they have raised defective notice for account not audited.
Please advise can we write letter to AO for condonation of delay .
17 January 2023
The same option should have been selected in ITR. It seems the option of 'receipts & payments less then 5 %' not properly selected. You may state the fact in writting to your Jurisdiction ITO... Hope he can help you in this matter...