9911796707
TMI Blog2012 (11) TMI 679X X X X Extracts X X X X X X X X Extracts X X X X ..... generated by computer was dispatched to Central Processing Centre (CPU) at Bangalore by ordinary post on 05-10-2009. Copy of ITR-V and the certificate issued by Chartered Accountant Shri P Rajkumar certifying that ITR-V was sent to CPC on 05-10-2009 is available on the paper book. Referring to the Centralised Processing of Return Scheme, 2011 framed by the CBDT, the ld.counsel submitted that the taxpayer was expected to send the ITR-V within 120 days by ordinary post from the date of uploading of the return electronically. According to the ld.counsel, the return was electronically uploaded on 25-09-2009 and the ITR-V was sent on 05-10-2009, i.e. within 120 days. Therefore, the date of filing of return for all practical purposes has to be t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authenticate the return uploaded by the taxpayer. In other words, according to the ld.DR, if the taxpayer furnishes inaccurate or wrong particulars in the return uploaded electronically the taxpayer will be prosecuted under the relevant provisions of the Act. For that purpose to authenticate the contents of the return uploaded electronically, the taxpayer was required to sign the form ITR-V physically and send to CPC within 120 days from the date of uploading of the return electronically. According to the ld.DR, if the form ITR-V was despatched within 120 days from the date of uploading of the return electronically then the date of uploading of the return shall be treated as date of filing of the return. In any case, if form ITR-V was not s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment, the ld.DR filed a written submission saying that the CBDT by a circular No.3/2009 dated 21-05-2009 has extended the time limit for filing of form ITR-V upto 31-12-2010 or 120 days from the date of uploading of the return whichever is later. The ld.DR has also mentioned in the written submission that CBDT condoned the delay in filing ITR-V after 120 days which means the CBDT has validated the return filed by the taxpayer on September, 2009. According to the ld.DR, the date of filing of the return does not relate back to date of uploading of the return in case the return in form ITR-V was not filed within 120 days. 4. We have considered the rival submissions on either side and also perused the material available on record. Admittedly, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0, it was required to be sent to CPC within 60 days which was further extended upto 31.12.2010. On receipt of the ITR-V in CPC, the ITR-Vs are sorted, date stamped, barcoded, scanned and emails sent to the assessees. In respect of the above assessee, though the e-return was uploaded on 25.09.2009, the ITR-V was sent to CPC on 29.11.2010 only. As desired, the ITR-V which was received in respect of the above assessee is enclosed herewith. As stated earlier, the e-return however was not processed in CPC and the data got transferred directly from the e-filing administrator to the jurisdictional Assessing Officer on 02.12.2010 for processing. This is for your kind information." The CBDT by a circular dated 21-05-2009 has issued the circular in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... obvious that the date of filing of form ITR-V is extended upto 31-12-2010. Admittedly, ITR-V has been received by CPC on 29-11-2010. The contention of the ld.DR now appears from the written submission is that the filing of ITR-V within the extended period only validates the return filed by the taxpayer and it will not relate back to the date of uploading of the return. We are unable to uphold this contention of the ld.DR. 5. The scheme frame by the CBDT clearly says that where the return was filed electronically with digital signature the acknowledgment generated electronically shall be evidence for filing of the return. Wherever, the return was filed electronically without digital signature, on successful transmission, the computer shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made both by the ld.counsel for the taxpayer and by the ld.DR with regard to the object of filing form ITR-V and the mode prescribed by CBDT to transmit form ITR-V by ordinary post and the additions made by the assessing officer. In view of the admitted position and the extension of time limit by CBDT for filing Form ITR-V till 31-12-2010 for the assessment year under consideration, this Tribunal is of the considered opinion that it may not be necessary to consider all these arguments. However, we make it very clear that the object behind the filing of form ITR-V the method prescribed by CBDT for transmitting the same by ordinary or speed post and the consequence of not filing the Form ITR-V within the specified time are left open to be de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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