2021 (2) TMI 107 - HC - Income Tax

Court orders merging/transferring data between deceased husband's PAN numbers for tax scheme, stressing timely action

The court granted the petitioner's mandamus to merge/transfer data and appeals between her deceased husband's old and new PAN numbers for the Direct Tax ... Migrate / merge / transfer / integrate all the data and appeals linked to the new PAN to the old PAN No. - widow of deceased assessee, seeks mandamus directing the respondents to merge/integrate/transfer all the data and the appeals linked to the old PAN to the new PAN of her deceased husband, so as to enable the petitioner to avail the benefit of ‘the Direct Tax Vivad Se Vishwas Scheme, 2020' - HELD THAT:- The computer systems are meant to be facilitators and not impediments. If the computer system, instead of facilitating, is impeding the operation in any particular case, resort to manual acceptance and processing of the application, has to be taken to. The counsel for the respondents seeks time to obtain instructions. Considering the nature of the dispute, no purpose will be served in issuing notice or giving an opportunity for filing a reply. The matter, in view of being time bound, is required to be expeditiously dealt with. We accordingly allow the petition, issuing mandamus to the respondents in terms of prayer paragraphs (a) and (b) of the writ petition as aforesaid. However, since the matter is being allowed at the admission stage, liberty is given to the respondents to, if require any further direction/s, clarification/s or otherwise make any other representation/s, approach this Court, on or before the end of February, 2021. Issues:1. Petitioner seeking mandamus to merge/transfer data and appeals between old and new PAN numbers for Direct Tax Vivad Se Vishwas Scheme.Analysis:The petitioner, a widow of a deceased assessee, filed a petition seeking direction to merge/transfer data and appeals between her deceased husband's old and new PAN numbers to avail benefits under the Direct Tax Vivad Se Vishwas Scheme, 2020. The respondents raised a concern that the deceased husband had two PAN numbers, causing the computer system to reject the application due to dual filings. The court emphasized that computer systems should facilitate, not impede processes. Given the time-sensitive nature of the matter, the court decided to grant the petition without issuing notice or allowing a reply. The court issued a mandamus to the respondents to merge/transfer data as requested by the petitioner. The respondents were given liberty to seek further directions or clarifications if needed by the end of February 2021. The court stressed the need for expeditious action to ensure the petitioner's entitlement to the scheme's benefits is not compromised. The petition was disposed of with these directions.