I would like to inform you that I had filed an application in Form-1 & Form-2 under the Direct Tax Vivad Se Vishwas Act, 2020 for A.Y. 2015-2016 on 30/12/2020. In this regard I had downloaded Form-3 on 28/01/2021 issued by PCIT reflecting a demand of Rs.34,56,196/- to be paid before 30/09/2021 without additional amount and demand of Rs.39,27,815/- to be paid before 31/10/2021 with an additional amount.

Further I had made the tax payment of Rs.34,56,196/- on 27/08/2021 and filed Form-4 on 16/09/2021.

After following up with the officer for non-issue of form-5, I was informed that revised Form-3 was issued on 31/03/2021 reflecting a demand of Rs.36,20,784/- to be paid before 30/09/2021 without additional amount and demand of Rs.41,08,862/- to be paid before 31/10/2021 with additional amount.

As per the officer, I had made a short payment of Rs.1,64,588/- as per Form-3 issued on 31/03/2021 reflecting a demand of Rs.36,20,784/-. I was never informed about the revised Form-3 neither did I verified on the portal since I had complied with the Form-3 issued on 28/02/2021.

I therefore have paid the difference amount of Rs.1,64,588/- on 15/02/2022 after meeting the assessing officer personally and filed the revised Form-4.

Still I have not been issued Form-5 since the difference amount of Rs.1,64,588/- was paid on 15/02/2022 i.e after the due date.
The assessing officer is stating that it is beyond his powers to issue Form-5 in the case of our client.

Kindly advise as to what alternative/options do we have to represent before the AO/PCIT for issuance of Form-5.