Defective return and rectification request: tax authority must decide the pending application after hearing the taxpayer.

A return was treated as defective under Section 139(9) for non-filing of the tax audit report required under Section 44AB, but the Court did not decide the merits of that defect notice because the petitioner did not press the substantive challenge. The Court noted a pending rectification application and directed the petitioner to place the relevant uploaded return and order before the tax authority, which was required to consider and decide the rectification request after giving an opportunity of hearing within the stipulated time.

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Issues: Whether the return could be treated as a defective return for want of a tax audit report, and whether the pending rectification petition required disposal by the tax authority.

Analysis: The petition arose from an order under Section 139(9) of the Income-tax Act, 1961 treating the return as defective for non-filing of the audit report required under Section 44AB. The petitioner did not press the substantive prayers challenging the impugned order. The Court noted the pending rectification petition and directed the petitioner to place the relevant order and uploaded return before the concerned authority, which was then required to decide the rectification application after giving an opportunity of hearing.

Conclusion: No adjudication was made on the merits of the defect notice, and the rectification application was directed to be decided by the authority within the stipulated time.

Final Conclusion: The matter was disposed of with a direction to the tax authority to consider and decide the pending rectification petition after hearing the petitioner.

Ratio Decidendi: Where a rectification request is pending in relation to an electronically available order, the authority must consider and dispose of it after affording an opportunity of hearing.

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