The declaration was rejected as void for failure to pay the tax within stipulated time .On writ the assessee contended that the tax could not be paid due to technical glitches and also the mistakes of the respondents in processing her declaration. The order stating that the assessee’s declaration under the 2020 Act was null and void was to be quashed. The respondents were directed to accept the assessee’s declaration in form 1 under the 2020 Act and process it by issuing the final certificate in form 5 subject to the conditions, that the assessee made the balance payment of determined tax with interest at the rate of 12 per cent. from October 31, 2021 till the date of payment and an additional amount of Rs. 2 lakhs within 21 days. (AY.2017-18)
Neelam Ajit Phatarpekar (Mrs.) v. Asst. CIT (2024)462 ITR 467 /336 CTR 749 (Bom)( HC)
Direct Tax Vivad se Vishwas Act, 2020 Direct Tax Vivad se Vishwas Act, 2020
S. 3: Declaration- Rejection of declaration — Erroneous determination of tax — Part payment made is not considered – Disabled to file revised Form 3 due to technical glitches on Website – Marginal delay in filing Form 4 attributable to respondents — Department is directed to accept declaration subject to making of payments of tax. [ S. 3, 5(1),5(2) , Art. 226 ]