Not reply for communication, and intimation


This query is : Open 

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Mr. A's income tax return for AY 2019-20 faced an adjustment under Section 143(1)(a) due to un-deducted tax on a significant amount. This occurred while Mr. A was undergoing medical treatment and unaware of communications from the CPC. His auditor also passed away during this period. The CPC has issued an intimation with a demand of 30% on the disallowed amount, and guidance is sought on rectification procedures and relevant case law to ensure natural justice.

22 July 2020 MR.A FILED INCOME TAX ASST-YEAR 2019-20 AS ON 31.10.2019 WITH AUDITOR REMARK IN FORM NO 3CD TAX NOT DEDUCTED RS.1029270 NOT SUBMITTED FOR FORM NO.26A BY THE PAYEE. THE CPC COMMUNICATION OF PROPOSED ADJUSTMENT U/S.143 (1)(a) dt.20.11.2019. MR.A UNDER MEDIAL TREATMENT FROM 1ST NOV 19 TO APRIL.2020.SINCE HE NOT WATCH THE MAIL. AND THE AUDITOR TAKE MEDICAL TREATMENT AND PASSED AWAY. THE CPC COMPLIED INTIMATION U/S 143(1) WITH DEMAND OF 30% ON RS.10,29,270/-.
PLEASE GUIDE UP THE RECTIFICATION WAY FOR NATURAL JUSTICE WITH ANY CASE LAW

THANKS TO ALL

23 July 2020 You may take deduction of expenses disallowed in the year of remarks rectified

23 July 2020 So take deduction in AY-2020-21 while filing ITR


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