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2016 (12) TMI 670

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..... m Administrator, it is not possible to state how much longer it would take to fix the problem. Where the computer system, as operating, is an hindrance to the discharge of statutory obligations, then the least that would be expected is that the senior most Officers of the Department would address this issue on warfooting. This inability to process a return of income would cause tremendous hardship to a large number of assessees, particularly retired individuals and others similarly placed who would be entitled to refund of taxes as a large quantum of amounts received by them would be subject to Tax Deducted at Source, when the tax payable by them is minimal. Thus we direct the Chief Commissioner of Income Tax to examine and attempt to .....

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..... 06.2016 and 20.07.2016 on the subject cited above. 2. In connection with the above, it is to inform that this office has made efforts to process the returns of income for both the A.Y.s i.e. 201415 and 201516, however, the ITD application is not allowing processing of these returns for technical reasons. The issue has been taken up with the System Administrator and the response is awaited. The aforesaid position continues till date. The Revenue is unable to state by what date the position would be rectified. 3. In terms of Section 143(1) of the Act, the Assessing Officer is required to process a return of income by making adjustment as specified thereunder and sending an intimation to the assessee. This intimation is required .....

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..... ould cause tremendous hardship to a large number of assessees, particularly retired individuals and others similarly placed who would be entitled to refund of taxes as a large quantum of amounts received by them would be subject to Tax Deducted at Source, when the tax payable by them is minimal. 5. In the above view, we direct the Chief Commissioner of Income Tax to examine and attempt to resolve the issue on warfooting to ensure that the computer system runs in accord with the Act. In case, it is not possible to resolve the issue, then come up with an alternative so that the return of income can be processed and grant of refund be considered by the Assessing Officer. We direct a responsible and senior Officer of the Revenue to file an a .....

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