Notice for non filing of Income Tax Return (ITR): Can I file return more than 2 year

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This topic contains 0 replies, has 1 voice, and was last updated by CA Prakash Chartered Accountant Bangalore CA Prakash Chartered Accountant Bangalore 3 years ago.

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    Recently i have received mail regarding his query on notice received for non filing of income tax return. His query is whether there is a provision in the income tax return for filing belated return for more than 2 year.

    His query is reproduced below

    Good day

    Your website is awesome, I got to know many queries answered from your site. One of my friend has not filed any returns for the last 3 financial years

    He received a notice from IT department for non filing of returns for Financial Year 2012 – 2013 on 18-08-2015.He has been asked to reply within 20 days and yet to reply for the same.

    After this instance, I helped him to file his returns for the last two financial year (i.e 2013-2014 & 2014 – 2015)

    Kindly advice whether we have a provision to file the returns online for Financial Year 2012 – 2013 and give a reply to the notice mentioning the returns is filed, after that will there be a implication

    Need your expert Advice to reply and close the notice

    My Answer:

    You can’t file ITR for the AY 2013-14 by now, as it is time barred except in case if notice is received from income tax department u/s 142(1) of income tax act. You can file belated income tax return by selecting option “return is being filed in response to notice u/s 142(1). For notice received for non-filing of return, you may choose this option to file return and  income tax e-portal will accept your return.

    Consequences: As per my knowledge, CPC will not be in a position to process return filed u/s 142(1) and will transfer case to concerned Assessing Officer for further verification and process. Assessing officer may send penalty notice for delay in filing income tax return. I am not sure about any other consequences.

    However, it is always advisable to compute tax liability for the AY for which notice is received for non-filing of ITR and pay tax liability if any.

    Read More : How to handle notice received for Non-Filing of Income Tax Return – Asst Year 2013-14

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