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TMI Blog2012 (11) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... tical purpose, the date of filing of the return shall relate back to the date on which the return was electronically uploaded i.e. 25-09-2009. Therefore, the contention of the ld.DR that receipt of Form ITR-V is the date of receipt of return has no merit at all - date of filing of the return of income is 25-09-2009. Therefore, the notice served on the taxpayer u/s 143(2) on 26-08-2011 is beyond the period of six months from the end of the financial year in which the return was furnished. Therefore, the notice issued by the assessing officer u/s 143(2) is invalid. Hence, it cannot be acted upon. Consequently, the assessment order passed by the assessing officer cannot stand in the eyes of law. Therefore, the same is quashed. the object b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, the date of filing of return for all practical purposes has to be taken as 25-09-2009 as per the scheme framed by the CBDT for filing of return electronically. Referring to the scheme framed by the CBDT, the ld.counsel submitted that if at all there was any delay the Commissioner can condone the delay in filing the form ITR-V in order to avoid hardship. The ld.representative submitted that the CPC appears to have received form ITR-V on 29-11-2010. According to the ld.representative, the duty of the taxpayer ends as soon as ITR-V is posted ordinarily. Therefore, if at all there was any delay in delivering the ordinary post to the CPC, the taxpayer cannot be penalized. ITR-V generated by computer also generates the acknowledgement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e treated as date of filing of the return. In any case, if form ITR-V was not sent to the CPC or it was not sent within 120 days from the date of uploading of the return, then the return uploaded by the taxpayer shall be treated as invalid return and the taxpayer is required to upload the return electronically once again. On a query from the bench, whether the computer automatically generates the acknowledgement number and the department could view the return uploaded by the taxpayer electronically, the ld.DR fairly submitted that the computer automatically generates the acknowledgement and form ITR-V also and the return uploaded could be seen by the department. In this case, according to the ld.DR, though the return was electronically uplo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s on either side and also perused the material available on record. Admittedly, as per the scheme framed by the CBDT, the taxpayer uploaded the return electronically on 25-09-2009 before the due date for filing of return of income u/s 139(1) of the Act. Though there was a controversy on the date of dispatch of form ITR-V the fact remains is that CPC admittedly received the form ITR-V on 29-11-2010. In fact, the department admits that CPC received the form on 29-11-2010. This fact is also admitted by the assessing officer in the assessment order. By way of a written submission after the conclusion of the hearing, the ld.DR has filed a copy of letter received from the Income-tax Officer (H.Qrs), CPC and the copy of the form ITR-V received by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... information." The CBDT by a circular dated 21-05-2009 has issued the circular in circular No.03/2009. For the purpose of convenience, we are reproducing the circular received from the CBDT, copy of which was filed by the ld.DR "The Central Board of direct Taxes (CBDT) had issued a circular in May 2009 notifying the income tax return forms for Financial Year (FY) 2008-09 (Assessment Year 2009-10) and clarifying the process for e-filing of the returns without digital signature. As per the said circular, the taxpayer was required to submit the Form ITR-V with the Income tax department as verification of the electronic filing of the return within 30 days of such filing. Thereafter, this limit of filing the ITR-V has been extended on vari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d electronically without digital signature, on successful transmission, the computer shall generate acknowledgement in form ITR-V. The form ITR-V generated by computer shall be downloaded and after taking a printout it shall be physically verified under the signature of the taxpayer and forwarded to the CPC. The scheme has also clarified that the date of transmitting the return electronically shall be the date of furnishing of return if the form ITR-V is furnished in the prescribed manner and within the period specified. In this case, the period specified is 31-12-2010 or 120 days from the date of uploading the return whichever is later. Admittedly form ITR-V was received by CPC on 29-11-2010 is within the prescribed time in the prescribed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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