Return of Income (Income Tax)
Querist :
Anonymous
(Querist) 25 September 2010
This query is : Resolved
I was working in Hyderabad in the F.Y. 2007 - 08 and My Family was residing at Ghaziabad. I was a resident of Ghaziabad and filing return of Income in Ghaziabad. In December 2007, I came to Ghaziabad and submitted my return of income for the A.Y. 2007 - 2008 on Saral Form as Saral Form was accepted by Income Tax Department due to stay by Allahabad High Court. After that, I returned back to Hyderabad. Later on, Supreme court vacated the stay of Allahabad High Court and insisted on resubmission of return on new form upto 28.02.2008. I was at Hyderabad and could not submitted return upto 28.02.2008 on new form for A.Y. 2007 - 2008 but later on I submitted return of income for A.Y. 2007 - 2008 on new form on 24.03.2009 which was proccessed u/s 143(1)as informed by income tax assistant but refund order was not issued to me. I argue that return of income submitted on 14.12.2007 was treated as cancelled by the department as I could not submit return on new form upto 28.02.2008. Therefore, Income tax deparment should treat return of income submitted on 24.03.2009 as belated return and issue refund voucher of Rs. 35,000/= but the income tax officer is not treating return submitted on 24.03.2009 as belated return stating that you had submitted return on 14.12.2007 which was cancelled and now you are not eligible to file belated return. I want to know whether return of income submitted by me on 24.03.2009 is belated return?
R.Ramachandran
(Expert) 26 September 2010
Dear Mr. Anonymous,
There is utter confusion in your statement. The Income Tax return for the financial year 2007-2008 relating to AY 2008-2009 is required to be submitted latest by 31.7.2008.
You say that you submitted the return on 14.12.2007 itself - which is much before the closure of the financial year i.e. 31.3.2008. How can you submit a return prior to the closure of the financial year is not understandable.
If you have submitted your return for the Financlal Year 2007-2008 on 24.3.2009, there is obviously delay and the same will entail penalty.
You say that the assessment for the financial year 2007-08 (AY 2008-09)has been completed u/s 143(1) - this was done on the basis of which return, the return submitted on 24.12.2007 or the return submitted on 24.3.2009. If it is based on the return submitted on 24.3.2009, what is left for you to argue. In fact the department would have rightly made the assessment based on the return dt. 24.3.2009 (which is also your argument). When you say the assessment has been done u/s. 143(1), does not the assessment indicate what is the amount refundable to you or what is the tax if any payable by you? If it shows amount to be refunded, at best you can only say that you have not got the refund cheque, you cannot say that they have not issued the refund order!
Approach the department with cool mind, show them the assessment order u/s. 143(1) and enquire whether they have send the refund cheque, and if not ask them to issue the same on priority.
By the by, if you have registered yourself electronically, you can also ascertain the position / details of refund for any AY by loging on to the site.
soumitra basu
(Expert) 26 September 2010
You are advised to write a letter to the income tax officer asking for the refund cheque along with the interest due on the basis of the intimation already served on you.
pkpworld..
(Expert) 27 September 2010
Mr.Annoymous,
you have written a correct question and fact. In fact you have filed return for the AY 2007-08 on december, 2007. This return was got invalid due to you have failed to filed the return in the new form ITR1/2/4( this is applicable in the AY 2007-08 only). So it is treated as you have not filed the return for AY 2007-08. Again you have filed the new return fo the same AY 2007-08 in INcome Tax Officer(whatever station no matter) which is assued as valid return. So you are entitled to get refund which you have claimed in the return. There is no link between the old return and new return of AY 2007-08. Old return was defective and invalid due to above menioted reason. The new return is the valid return. There is no question to cancel this return by ITO. He has no power to cancel this return. So you can contact the ITO, ask the status of your return. If denied seek some written letter about the position of the return. Then take further action viz. Compalin to the higher officer or appeal before Commioner of Income TAx (Appeal) of your jurisdiction.
