Rectification APPLICATION against OGE

[Nikhil Bhudolia]

Dear Sir/Madam,

The assessee received the refund of Rs. 2Lacs post filing Of ITR, and then it was selected for scrutiny 143(3) and response to that Assessee filed the appeal to CIT(A) and simultaneously deposited 20% as pre deposit of Rs. 9 Lacs

Subsequently, CIT(A) had decided appeal in favour of Co. A and passed Appellate Order. Thereafter, I.T Department had passed Order giving effect to the CIT(A)'s Order BUT WHILE PASSING OGE they have taken the effect of Rs.2 Lacs twice one with Pre deposit of Rs. 9Lacs and showed 7 Lacs as pre deposit and again they have included as a separate line item of Rs. 2 Lacs refund as already issued

Now, my question is that while filing the Rectification Application in IT portal what options we should choose::

1) Rectification of “AO seeking order” or “Rectific of CIT(A) ORDER”: AO right

2) Then post creation of New request what we should select under “Rectification Request Filed Before * : AO right

3) under “File rectification against” ASS ORDER OR 154: AO Right

4) Further when I am putting DIN of OGE its troughing error

Please suggest how we can proceed

[YAGAY andSUN]

On the facts stated, the error has arisen in the Order Giving Effect (OGE) passed by the Assessing Officer while implementing the appellate order, by granting/adjusting the refund of Rs. 2 lakhs twice. This constitutes a mistake apparent from record within the meaning of Section 154 of the Income-tax Act, 1961, and the rectification must therefore be sought against the order in which the mistake exists, i.e., the OGE.

Accordingly, the correct procedural position is as follows:

First, the rectification application should be filed before the Assessing Officer (AO) and not before the CIT(A), since the appellate order is correctly passed and the error has crept in only at the stage of giving effect.

Second, while selecting the option on the portal, the appropriate choices would be:

• "Rectification Request Filed Before": AO
• "File rectification against": Order u/s 154 / Order Giving Effect (and not the original assessment order u/s 143(3))

The reference to Section 143(3) of the Income-tax Act, 1961 is not relevant at this stage, as the mistake does not pertain to the assessment order but to the consequential order.

Third, with respect to the DIN error while entering details of the OGE, this is a common portal-level issue where:

• either the OGE is not yet fully system-updated, or
• the DIN format is not being accepted due to mismatch (spacing/formatting issues), or
• the order is not selectable under the automated rectification workflow.

In such a case, the practical course of action is:

• attempt filing under "latest order passed by AO" if the OGE is available in the dropdown; or
• if the system still does not permit, file a manual rectification application with the jurisdictional AO, enclosaing:

(i) copy of CIT(A) order,

(ii) copy of OGE,

(iii) working showing duplication of Rs. 2 lakhs, and

(iv) request for correction of pre-deposit/refund adjustment.

Lastly, since the issue is arithmetical and apparent, it squarely falls within Section 154, and no appeal is required. A concise reconciliation statement should be attached to clearly demonstrate the duplication of the Rs. 2 lakhs adjustment.

In sum, proceed against the OGE before AO under Section 154, and if the portal does not permit due to DIN issues, adopt the offline/letter route with supporting computation.

[Nikhil Bhudolia]

Hi Sir/Madam,

Do you have any format redialy available for filing the rectification against": Order u/s 154 / Order Giving Effect, for both offline and online routes? It would be really appreciated if you can share

[Nikhil Bhudolia]

Appreciate for the quick response Yagay Sir/Madam.

AI Summary

Rectification of Order Giving Effect is the proper remedy for duplicate refund adjustment under section 154. Rectification of an Order Giving Effect is the appropriate course where the Assessing Officer has adjusted the same refund or pre-deposit amount twice while implementing an appellate order. The described error is a mistake apparent from the record and is to be corrected under section 154 against the consequential order in which the duplication occurred, rather than against the original assessment order or the appellate order itself. The guidance also notes that the rectification application should be filed before the Assessing Officer, and if the portal does not accept the DIN, an offline request with supporting documents and reconciliation may be used.