Rajiv Pandurang Lembhe Vs ITO (ITAT Pune)
The Pune Bench of the Income Tax Appellate Tribunal considered an appeal arising from an intimation issued under Section 143(1) of the Income Tax Act, 1961 for Assessment Year 2021–22. The assessee challenged the order of the Commissioner (Appeals), which upheld the processing of an updated return despite non-payment of the tax computed therein. The assessee had filed an updated return on 31.03.2024 declaring income of ₹12,74,730, with a computed tax liability of ₹4,81,700 that remained unpaid. The Centralised Processing Centre nonetheless processed the return under Section 143(1)(a) and raised a demand.
The assessee’s principal contention was that the return was defective due to non-payment of tax and therefore ought to be treated as non-est in law, rendering the intimation liable to be quashed. It was also asserted that the income declared in the return was wrongly reported due to mis-consultation by a tax consultant and that the income actually pertained to another assessment year. On this basis, the assessee sought annulment of the CPC intimation.
The Department supported the appellate order. The Tribunal noted that the return was filed by the assessee under his own digital signature and validated through the income-tax portal. While non-payment of the computed tax was undisputed, the Tribunal observed that the details of income reported in the return were not placed on record. Further, the claim that the declared income belonged to another year was unsupported by evidence.
