2021 (9) TMI 1304 - HC - Income Tax

Rectification of form 3 - matter was disposed of as the senior standing counsel for the respondents has informed 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 AU 2007-2008 - HELD THAT -Today, again learned counsel for the respondents states that on merits the claim of the petitioner has to be accepted but there is some technical glitch. However a period of more than one month has elapsed. In these circumstances, respondents are directed to finalize the issue before the next date of hearing.

Summary

Issues:
1. Rectification of Form 3
2. Vivad se Vishwas Scheme
3. Refund denial and further payment

Rectification of Form 3:
The petitioner referred to a previous order seeking direction to rectify Form 3, which was disposed of after clarification that there was no wrong claim by the assessee and credit was given for the challan in the relevant year. The ITBA e-filing portal was non-functional, causing delays. The respondents were directed to finalize the issue before the next hearing date.

Vivad se Vishwas Scheme:
The petitioner was directed to make a further payment while being denied a refund. The Vivad se Vishwas Scheme was set to end on a specific date, prompting urgency in the matter. The respondents acknowledged the merit of the petitioner's claim but cited a technical glitch causing delays in resolution.

Refund denial and further payment:
The petitioner was denied a refund of a significant amount while being instructed to make an additional payment. The respondents acknowledged the validity of the petitioner's claim but highlighted technical issues causing delays in processing. The matter was adjourned to a later date for the respondents to finalize the issue.