2021 (10) TMI 974

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.... Kaushik, Adv., Mr.Salil Kapoor & Ms.Ananya Kapoor, Advs. For the Respondents : Mr.Puneet Rai, Sr. Standing Counsel with Ms.Adeeba Mujahid, Jr. Standing Counsel. Ms.Pragya Sahay Saksena, DGIT Systems With Mr.Ramesh Krishnamurthi. ORDER 1. The petitions have been heard by way of video conferencing. 2. This Court on 25th August, 2021 in W.P.(C) Nos.3459/2021 and 8371/2021 as well as on 26th August, 2021 in W.P.(C) Nos.5513/2021 and 5583/2021 had passed the following orders:- A. Order in W.P.(C) Nos.3459/2021 & 8371/2021 dated 25th August, 2021 "The petitions have been heard by way of video conferencing. Writ petition No. 3459/2021 was filed by the petitioner challenging the subsequent Form-3 dated 21st J....

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....e hearing, learned counsel for the respondent/revenue admits that the new Form-5 to be issued to the petitioner would be a photocopy of the Form-5 which had been issued to the petitioner on 28th December, 2020. Consequently, this Court is of the view that the petitioner should not be asked to furnish Form-4 and the original Form-5 dated 28th December, 2020 should be restored without any further ado! But learned counsel for the respondent/revenue states that it is imperative that the petitioner should once again complete the process by filing Form-4 as the portal does not permit restoration of the previous Form-5 dated 28th December, 2020. This Court is of the opinion that technology is intended to ease and facilit....

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....gust, 2021. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail." C. Order in W.P.(C) No.5583/2021 dated 26th August, 2021 "The petition has been heard by way of video conferencing. It is an admitted position that the refund of Rs. 3,60,63,416/- for AY 2010-11 claimed by the petitioner in VSV Application has been set off against the outstanding tax demand of the assessee for AY 2006-07; however adjustment of refund was made against a different tax payee, i.e. QUALCOMM Incorporated (PAN: AAACQ1484H) for AY 2006-07 which happened due to technical flaw in the ITBA portal as per letter submitted by the Petitioner before the Assessing Office....

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....ld be flexible enough to incorporate the implementation of Court's orders. For this purpose, if any policy initiative is required, the DGIT (Systems) should take up the issue with CBDT. 5. During the hearing, this Court also gave practical instances of glitches and shortcomings in the computer programme and software. 6. DGIT (Systems) states that in the event any Assessing Officer has an issue with the operation of the computer programme or software, the said officer raises a ticket which is then resolved by the concerned vertical in her department, and in the event, the issue cannot be resolved by the concerned vertical, the officer can raise a ticket with another vertical. 7. The Court has suggested to the DGIT (Systems) that in ....