Appeal can be filed only after Intimation against which Assessee is aggrieved: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Mumbai Bench held that appeal can be filed only after intimation against which assessee is aggrieved.

The assessee, Udayan Bhaskaran Nair was working with M/s. iNautix Technologies Pvt. Ltd., Chennai. During the financial year relevant to A.Y. 2010-11, the assessee was deputed by his employer to United Kingdom for a period of three months. During that period, TDS was deducted in UK for salary paid to the assessee. After completion of the financial year, the employer of the assessee issued Form No. 16. According to the assessee, the said Form 16 included salary paid to him and also the TDS deducted at source both in India and UK.

According to the assessee, he did not receive any order from the Assessing Officer. Subsequently, the return of income filed by the assessee for AY 2017-18 was processed and a portion of tax came to be refundable to the assessee. However, the assessee received a notice under section 245 of the I.T. Act for A.Y. 2017-18, wherein it was stated that refund for A.Y. 2017-18 was adjusted against outstanding demand in the hands of the assessee. The above said intimation was received by the assessee in the year 2017.

A rectification application was filed before the Assessing Officer, much after the expiry of limitation period for filing rectification petition under Section 154 of the Act since foreign tax credit was not given credit in that year. Then the assessee filed a petition under section 154 for A.Y. 2010-11, wherein it was stated that he came to know of the error of non-credit of foreign tax credit only after receipt of intimation under section 245 of the Act.

A Coram consisting of BR Baskaran, Accountant Member observed that “Without examining the intimation issued for AY 2010-11, it would not be possible for any authority to ascertain the reason for raising demand. As rightly pointed out by Ld CIT(A), an appeal for AY 2010-11 can be filed only on the basis of order/intimation, against which the assessee is aggrieved. In the absence of any such document, it will not be possible for any appellate authority to address the grievance of the assessee.”

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