Where the return is filed electronically without digital signature, the date of transmitting the return electronically shall be the date of uploading of return if the ITR-V is physically furnished to the CPC in the prescribed manner and within the period specified, including extended period, if any

FACTS

In the instant case, the assessee uploaded the return electronically on 25-9-2009. Though there was a controversy on the date of dispatch of form ITR-V, the fact was that CPC admittedly received it on 29-11-2010.

• However, it was noted that in terms of Circular No. 3 of 2009, the time limit for filing of form ITR-V was extended up to 31-12-2010 or 120 days from the date of uploading of the return whichever was later.

• The Assessing Officer served notice on the assessee under section 143(2) on 26-8-2011 and also passed order, thereunder.

• According to the assessee since ITR-V was received by the CPC before 31-12-2010, the date of filing of return had to be taken as 25-9-2009 when it was electronically uploaded and not 29-11-2010 and therefore, the notice issued was beyond the period provided of six months as provided under proviso to section 143(2); and consequently, the order passed by the assessing officer was without jurisdiction.

Deliberating on the issue, the Tribunal held in favour of assessee as under:

• According to the CBDT Scheme framed in this respect, wherever the return is filed electronically without digital signature, the computer, on successful transmission, shall generate acknowledgement in form ITR-V which shall be physically verified by the taxpayer and forwarded to the CPC. Further, 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 was 31-12-2010 or 120 days from the date of uploading the return whichever is later. Since ITR-V, received by CPC on 29-11-2010, was within the prescribed time in the prescribed manner and in the prescribed form, hence, for all practical purpose, the date of filing of the return shall relate back to the date on which the return was electronically uploaded i.e. 25-9-2009.

• Thus, the contention of the revenue that the filing of ITR-V within the extended period only validates the return filed by the taxpayer and it would not relate back to the date of uploading of the return could not be upheld.

• In view of the above, the notice served on the taxpayer was beyond the period of six months from the end of the financial year in which the return was furnished and therefore, was invalid and could not be acted upon. Consequently, the assessment order passed was to be quashed. 

[2012] 27 taxmann.com 111 (Cochin - Trib.)