Facts of the Case:
- ITR of A.Y 2010-11 was processed without giving credit of TDS and a demand is raised by Income Tax Department.
- A letter was submitted by assessee on 6th December 2013 along with form 16 to concerned AO to rectify the mistake, the assessee was verbally assured by AO that they will rectify it and drop the demand.
- Despite submission & credit appearing in 26AS of the Assessee, no rectification was done by concerned AO and demand was adjusted against other years refunds of the assessee.
- Assessee was ignored about this tax demand as she thought that AO must have rectified his mistake and matter came to his knowledge when refunds of A.Y 2022-23 is adjusted against the demand of A.Y 2010-11
What should be done in such a case when outstanding demand is not appearing on portal also rectification request on portal for A.Y 2010-11 is not possible as records are not on income tax portal?
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