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2021 (7) TMI 1291 - HC - Income TaxAdvance tax paid in Form-3 issued under the Direct Tax Vivad Se Vishwas Scheme - HELD THAT - Today letter dated 19.07.2021 has been placed on record by Ms. Urvashi Dhugga, Sr. Standing Counsel for the respondents, as per which, it has been mentioned that after verification, it has been clarified that there was no wrong claim by the Assessee and credit for this challan has been given in AY 2007-08. It has further been mentioned that Form-3 earlier issued to the Assessee is proposed to be revised and a request mail has already been sent to cancel the earlier issued Form-3. Revised Form-3 giving credit of ₹ 57,26,440/- shall be issued as soon as the earlier Form-3 is cancelled. It is further mentioned that ITBA e-filing portal is not functioning and the process is likely to take some time. In this view of the matter, nothing survives in the present writ petition, at this stage
Issues: Application for placing on record letter dated 29.12.2020 and 02.06.2021 for adjusting advance tax, rectification of Form 3 dated 19.04.2021, disposal of writ petition.
The judgment addressed an application seeking to place on record letters dated 29.12.2020 and 02.06.2021 for adjusting advance tax paid for AY 2007-08 under the Direct Tax Vivad Se Vishwas Scheme. The court allowed the application, accepting the reasons provided and supported by an affidavit. The letters were taken on record for further proceedings. Moving on to the main case, a writ petition was filed for directing the respondents to rectify Form 3 dated 19.04.2021. During the proceedings, a letter dated 19.07.2021 was submitted by the respondents, clarifying that no wrong claim was made by the Assessee, and the credit for the challan had been appropriately given for AY 2007-08. It was mentioned that a revised Form-3 would be issued, providing credit of ?57,26,440, as the earlier form was proposed to be cancelled due to the clarification. The ITBA e-filing portal's non-functionality was also highlighted, indicating a delay in the process. Consequently, the court found that the writ petition had become infructuous, given the actions taken by the respondents to rectify the issue. Therefore, the writ petition was disposed of, and any pending Civil Miscellaneous Application was also deemed disposed of following the resolution of the main case.
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