Unable to submit reply to CPC against intimation received under section 245 of the IT Act

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K.ANJANA (Querist)
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21 November 2022 Received intimation U/S 245 of the IT Act from CPC through mail indicating that the refund due for the AY 2022-23 is proposed to be adjusted against the demand due for the AY 2017-18 and 2018-19. The demand in both the cases relates to penalty levied U/S 270A for which the appeal has been filed.
Since, the demand is a disputed amount, the proposal to adjust the refund due for the AY 2022-23 is not agreed. The same has to be communicated to CPC through online but unable to do the same. To file an reply if we click on 'Response to Outstanding Demand' under Pending Action menu then submit response is not available. Intimation U/S 245 of the IT Act for the AY 2022-23 (DIN: CPC/2223/G8a/313793076) is not available in the IT Portal. How to submit the reply to CPC.

Thanks in advance.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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21 November 2022 Its an intimation for AY 2022-23, for which there is no demand, while disputed demands of earlier years are being adjusted against the current year's refund amount.
So, the window to reply is not applicable in this case.
You can file your objection to the adjustment offline, stating the appeal filed.

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Bhaskaran Chackrapani Warrier

Bhaskaran Chackrapani Warrier (Expert)
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22 November 2022 Reply is necessary through online mode. Limb , generally, is enabled in a week's time from e-mail communication date.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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25 November 2022 In case the refund has been adjusted against the demand of other Assessment Years. In such a case, if problems are related to the other assessment year then, rectification requests should be filed for the other assessment years i.e., demand year and not for the current year.

Example : For A.Y.2022-23, in which refund amounting Rs.45,000/- was arising. However, there was a demand pending for A.Y. 2019-20 amounting to Rs. 15,000 due to TDS not reflecting in 26AS but now Form 26AS is updated.

While return for A.Y. 2022-23 was processed, CPC adjusted demand of Rs. 15,000 for A.Y. 2019-20 with refund of A.Y. 2022-23 and net amount of refund issued Rs. 30,000/- Now in this case, a rectification request should be filed for A.Y. 2019-20.
In your case appeal is pending for relevant year, so you can file objection against the refund adjustment to your Jurisdictional ITO.

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