The Kerala High Court directed the Income Tax Officer (ITO) to decide matter regarding consideration of rectification application for 4 years.
The petitioner, Dr N Uthaman, had filed return of his income for the assessment year 2018-19. The petitioner received intimation under Section 143 (1) of the Income Tax Act by the 2nd respondent, Deputy Commissioner of Income Tax. After receipt of the said communication, the petitioner has filed rectification application under Section 154 of the Income Tax Act. The said rectification application was e-filed in the Income Tax Portal.
The Counsel for the petitioner, Dheeraj Krishnan Perot, submitted that the said rectification application was filed on 15.01.2019, but till date no decision has been taken.
Christopher Abraham, Standing Counsel for the respondents, submitted that the assessment order as well as the rectification applications are considered at the Centralised Processing Centre situated at Bangalore. The said Centre does not have record of the said rectification application and the website of the Centre does not show any such pending rectification application on behalf of the petitioner.
The Counsel further submitted that if the petitioner files the rectification application within a period of ten days from today before the 1st respondent, Income Tax Officer, physically, his application shall be considered irrespective of the limitation period which has already expired.
A Single Bench of Justice Dinesh Kumar Singh observed that “Considering the instruction on behalf of the respondents, the petitioner is granted ten days time from today to file rectification application before the 1st respondent physically and the said rectification application shall be considered and order in accordance with law shall be passed by the 1st respondent expeditiously. Till the rectification application is decided by the 1st respondent, all proceedings in pursuance to Exhibit P-3 demand notice shall be kept in abeyance.”
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