AN IMPORTANT DECISION REGARDING TECHNICAL GLICTHES OF INCOME TAX PORTAL

News

AN IMPORTANT DECISION REGARDING TECHNICAL GLICTHES OF INCOME TAX PORTAL

22/01/2022

AN IMPORTANT DECISION REGARDING TECHNICAL GLICTHES OF INCOME TAX PORTAL

In today’s hearing through Video Conference, Mr. Y.K. Singh, DGIT (Systems) and Mr. Krishnamurthy, Additional Director General of Income Tax, also joined in the discussion. We had the advantage of hearing Mr. Singh as well as Mr. Krishnamurthy. Mr. Singh and Mr. Krishnamurthy have assured this Court that all necessary steps shall be taken to ensure that the assesses are able to upload their Income Tax Returns/Tax Audit Reports online smoothly and without any difficulties. They have also assured that in the event of any technical glitch, the same shall be attended at the earliest and taken care of as explained in the affidavit filed today.

Having regard to the stance of the CBDT as it emerges from the affidavit, we are convinced that no further adjudication is required in the present litigation. We appreciate the efforts put in by the CBDT to ensure that the assesses do not have to face any hardships or difficulties on account of the technical glitches in the portal.

We take notice of one pertinent feature emerging from the affidavit and i.e. the E-mail ID, which has been created to assist the filing of Tax Audit Report. A team of six members or if need be more are to examine and resolve the E-mails received at this E-mail ID. Our suggestion to Mr. Singh as well as to Mr. Krishnamurthy is that one such E-mail ID may also be created for the Income Tax Returns. Our suggestion has been graciously accepted by Mr. Singh and Mr. Krishnamurthy. They have assured that the needful shall be done in this regard also.

In the overall view of the matter, we are convinced that with the cooperation of one and all, we have been able to resolve the controversy as regards the technical glitches in the Income Tax Portal.

At this stage, Mr. Hemani, the learned Senior Counsel submitted that by and large all issues can be said to have been taken care of with view of what has been stated in the affidavit except the issue as regards the levy of interest under Section 234A of the Income Tax Act.

We do not intend to look into the above controversy in the present litigation as we are informed that one writ application as regards Section 234A is already pending before this High Court. This issue shall be looked into as and when the pending writ application is taken up for hearing by this Court.

With the aforesaid, we close both the writ applications and dispose of the same accordingly. The affidavit, which has been filed today on behalf of the respondents Nos.1 and 2 shall be taken on record.

We are once again thankful to Mr. Singh as well as Mr. Krishanmurthy for joining this Video Conference and assuring us to do their best so as to ease the problems and difficulties of the assesses. We are also thankful to Mr. Bhatt and Mr. Devang Vyas for seriously taking up all the issues with the CBDT.

The connected writ application also stands disposed of in the aforesaid terms.

READ JUDGEMENT