2025 (9) TMI 659

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.... or any other appropriate Writ, Order or direction under Article 226 of the Constitution of India, directing the Respondent No. 1 or his employees, subordinates, agents and successors in office to treat the payment of tax of Rs. 8,17,339/- to have been made on 30.09.2021 and the application filed by the Petitioner under the Direct Tax Vivad Se Vishwas Act, 2020 in Form No. 1 and 2 dated 31.12.2020 should be accepted and the Respondent No. 1 should be directed to issue Form No. 5." 3. For the AY 2014-15, assessment of the Petitioner was completed vide order u/s 143(3) of the Act dated 29.12.2016 making certain variations to the returned income. Against the said order, the Petitioner had filed an appeal before the Ld. CIT(A)-4, Mumbai on 30....

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....pplication. 7. In the meanwhile, the appeal of the petitioner was pending and the Petitioner was receiving notices of hearing from the CIT(A). 8. Subsequently, according to the Petitioner, on approaching Respondent No. 1, it was orally conveyed that since, payment of Rs. 8,17,339/- was made after 30.09.2021, therefore, an additional amount had to be paid which came to Rs. 1,83,038/-. Since, such amount was not paid upto 31.10.2021, therefore, the application made under VSV Act was not processed. 9. The issue in dispute in the present case is whether the payment of Rs. 8,17,339/- which is reflected as paid on 01.10.2021, should be considered as paid on 30.09.2021 and as a result, should the Petitioner be entitled to benefits of the VSV Ac....

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.... payment of the disputed tax by the Assessee. Ms. Nagaraj, after considering the Scheme and as an officer of the Court left the issue to the discretion of the Court. 12. We have heard the learned counsel for the parties and have perused the letter dated 04.10.2021 issued by the State Bank of India bearing number BR/SBI/GB/2121-22/47 annexed as Exhibit G to the Petition. It is clear by from the said letter that as the Bank was facing technical challenges, the challan of the Petitioner dated 30.09.2021 for an amount of Rs. 8,17,339/- was returned to the Petitioner on 01.10.2021. 13. In these circumstances, in our opinion, payment of Rs. 8,17,339/- should be considered to have been made on 30.09.2021 and Respondent No. 1 should be directed t....

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....espondents with S.B.I. on 13-2-1999. Therefore, there could be no hesitation to hold that a cheque bearing to have been paid by the bank on which it is drawn has an effect of receipt. We, therefore, find that the assessee did make payment by cheque dated 10-2-1999 within the stipulated time limit prescribed under the 'Kar Vivad Samadhan Scheme 1998' and are entitled for a certificate of discharge." 14. The facts in the present case are similar, inasmuch as though the challan was tendered by the Petitioner on 30.09.2021, however due to system error due to quarterly closing, such challan was returned on the next day and the payment was made on the next day. 15. Moreover, this Court in Kartik Pravinchandra Mehta (supra), while dealing with ....