Court permits record of tax adjustment letters under Vivad Se Vishwas Scheme & disposes of petition for Form 3 rectification. The court allowed the application to place on record letters for adjusting advance tax under the Direct Tax Vivad Se Vishwas Scheme. The main writ ...
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Court permits record of tax adjustment letters under Vivad Se Vishwas Scheme & disposes of petition for Form 3 rectification.
The court allowed the application to place on record letters for adjusting advance tax under the Direct Tax Vivad Se Vishwas Scheme. The main writ petition seeking rectification of Form 3 was disposed of as the respondents clarified the issue and agreed to issue a revised form with the appropriate credit. The court found the writ petition had become infructuous due to the actions taken by the respondents, leading to its disposal along with any pending applications.
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 Rs. 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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