Response To Outstanding Demand in 143(1)

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This query is : Resolved

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An individual paid Rs. 48,770 in tax online before filing their Income Tax Return (ITR) on 30.07.2022. However, the subsequent intimation under section 143(1) on the same day raised an outstanding demand for the exact amount, failing to recognise the prior payment. The assessee responded on the tax portal indicating disagreement and selecting 'with open challan', despite the portal showing no unconsumed challan. The query seeks clarification on whether this response will be accepted and what further steps the assessee should take, especially since the tax was paid proactively.

Bapun Dasgupta

Bapun Dasgupta (Querist)
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03 August 2022 The assessee has computed and filed his ITR on 30.07.2022. While computing & filling the data in his return on 29.07.2022, the income tax website, through which he was filing himself displayed an amount of Rs. 48,770/- to be paid as tax before uploading the return. The assessee paid the said amount online through State Bank Of India and filed the return early morning on 30.07.2022. The ITR was assessed almost immediately and his 143(1) has been generated on 30.07.2022 itself without taking into cognizance the payment of Rs. 48,770/-. The intimation u/s. 143(1) shows an outstanding demand of Rs. 48,770/- (the same amount as mentioned above).

The assessee has responded in the "Response to Outstanding Demand" section of the income tax portal stating therein that he "disagrees" with the demand (because the tax was already paid on 29.07.2022 & the demand was raised on 30.07.2022). He chose the option "with open challan" and responded. However the section showed "there is no unconsumed challan" against the above amount of Rs. 48,770/-. The assessee has however, chosen the same and replied.

The questions are :
Will the response be entertained by the income tax department without uploading the paid challan for which there was no option given in the said section of the portal ?

What should the assessee do now since he has already paid the amount as self assessment tax even before the demand was raised ?

Shall be thankful for an early response.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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03 August 2022 Check if the challan is reflected in Form 26AS.
If yes, file revised return, and add the challan to it.

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Bapun Dasgupta

Bapun Dasgupta (Querist)
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03 August 2022 Thank you Dhirajlal Sir for your kind reply. But , can the assessee file a revised return even after intimation u/s. 143(1)has already been issued by the income tax department ?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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03 August 2022 Yes, intimation u/s. 143(1) is not assessment as such.

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Bapun Dasgupta

Bapun Dasgupta (Querist)
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04 August 2022 Thank you very much Sir. Regards.

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Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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04 August 2022 You are welcome ..

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