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

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.