Amnesty Scheme access may not be denied where delayed modified orders and portal failure prevented timely option filing.

Entitlement to the Amnesty Scheme, 2020 is examined where the taxpayer promptly sought modified assessment and penalty orders to exercise the scheme option. The note records that the modified order was served only after the relevant changes, leaving the statutory time to opt, and that access to the online portal was later denied on the ground of expiry. It explains that, where the denial arose from the system rather than any lapse by the taxpayer, refusal to accept the option is contrary to the scheme and without basis.

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Issues: Whether the petitioner was entitled to claim the benefit of the Amnesty Scheme, 2020 despite rejection of access to the online portal and delay in issuance of modified assessment and penalty orders.

Analysis: The petitioner had promptly informed the assessing authority that modified orders were required so that the amnesty option could be exercised. The modified assessment order was served only after the relevant changes had been made, leaving the petitioner with the statutory time to opt for the scheme. The record showed that when the petitioner attempted to file the option, access to the amnesty portal was denied on the ground that the time limit had expired. Since the denial was attributable to the system and not to any omission by the petitioner, refusal to accept the application was held to be contrary to the scheme and without basis.

Conclusion: The petitioner was held entitled to the benefit of the Amnesty Scheme, 2020, and the respondents were bound to accept the petitioner's option under the scheme.

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