Representation in respect of Communication on Arrears of Demand received from CPC, Bangaluru.

MEERUT TAX BAR FOUNDATION

(BRANCH FOR INCOME TAX OFFICE, BHANSALI GROUNDS, MEERUT)

115, Chappel Street, Near St. John School,Meerut Cantt -250001

 

 

To,

The Commissioner of Income Tax

Meerut.

 

Respected Madam,

 

Subject; Representation in respect of Communication on Arrears of Demand received from CPC, Bangaluru.

 

 

We draw your attention to a fact that a large number of Tax Payers at Meerut are receiving the communication on Arrear Demand from the CPC. The purpose of the said communication is to inform the assessees in advance to adjust such demands from the future Tax refunds. The practitioners who are in practice to give their e mail while filling the returns etc. are receiving such letters in plenty and in real the same is not being intimated to assessees.

 

However, it has been bought to our notice by many of members that the demands mentioned there in are incorrect. The reasons are many for such demands. Such as;-

 

1. There are the cases in which intimation u/s 143(1) was not communicated to assessees and they are not aware of such demands.
2.  There are also cases where demands have been made on mistakes in the orders.
3. There are cases where rectification has been made u/s 154 but a revised demand have not been uploaded on website.
4. There are cases where rectification application is pending with the assessing officer and the uploaded demands shall be rectified in future.
5. There are cases where assessee has got the relief by way of appeals and demands have not been amended accordingly.
6. There are cases where demands have not been changed after an order u/s 143(3) and the site is carrying the earlier demand through intimation u/s 143(1) though the earlier demand would have got nullified or rectified.

 

The above said communication also suggests that CPC can not make any rectification and the tax payer needs to get the same rectified by the field officers. These words are in same spirit as issued by CPC earlier through their letter no. F. No. CIT (CPC)/2010-11 dated 25^th February 2011

.

Now a management tussle has cropped up, where the assessee is not aware of any demand and also don’t have any clue to get it verify from any source genuinely and without the intimation, he can not proceed for rectification. This is a very genuine problem.

 

Now a lot of time of assessees and practitioners can be saved with the issuance of necessary instruction to deal such cases. We request you to pass the necessary instructions to the field officers in your charge.

1. To correct and update the records of arrears of all the assessees on website of CPC at the earliest.
2. To take care of any application moved by the assessee in this regard on priority basis.
3. To carry out updating thereafter on going basis on monthly basis and ensure removal of unreal demands.
4. To ensure that the arrears of of demand be not uploaded till the pendency of rectification applications.
5. That when the assessee brings to your notice any unjustified and incorrect adjustment of refunds , a necessary rectification be immediately carried out and refund be issued promptly.

 

 

We hope you will accede to your request and issue the necessary instructions at the earliest.

 

FOR MEERUT TAX BAR FOUNDATION