M/S Q TWO SYSTEMS PRIVATE LIMITED vs. PRINCIPLE COMMSISSIONER OF INCOME TAX, CHANDIGARH -1 AND ANR

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CWP/9277/2021HC Punjab & HaryanaPHHC01041561202120 July 2021Bench: MR. JUSTICE AJAY TEWARI2 pages
AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the respondents, through Sr. Standing Counsel, had placed on record a letter dated July 19, 2021. This letter clarified that after verification, it was confirmed that the assessee had made no wrong claim and that credit for the challan had been duly given in AY 2007-08. The respondents further stated that the earlier issued Form 3 was proposed to be revised, and a request mail had been sent to cancel it. A revised Form 3, reflecting the credit of Rs. 57,26,440/-, would be issued as soon as the cancellation process was completed, although the ITBA e-filing portal was not functioning, causing a delay. Given these submissions and the proposed actions by the revenue, the Court found that nothing further survived in the writ petition at that stage. Consequently, the writ petition was disposed of as having been rendered infructuous. Any pending Civil Miscellaneous Application was also disposed of.

What were the facts?

The petitioner, M/s Q. Two Systems Private Limited, filed a writ petition seeking directions to the respondents (Principal Commissioner of Income Tax-I and another) to rectify Form 3 dated April 19, 2021, issued under the Direct Tax Vivad Se Vishwas Scheme. The petitioner also sought to place on record letters dated December 29, 2020, and June 2, 2021, providing records for Assessment Year (AY) 2004-05 and for adjusting advance tax paid for AY 2007-08. The respondents, through Sr. Standing Counsel, submitted a letter dated July 19, 2021, clarifying that there was no wrong claim by the assessee and credit for a challan had been given in AY 2007-08. The earlier Form 3 was proposed to be revised, and a request to cancel it was sent. A revised Form 3, giving credit of Rs. 57,26,440/-, would be issued once the cancellation was complete, though the ITBA e-filing portal was not functioning.

What were the issues?

1. Whether the respondents should be directed to rectify Form 3 dated April 19, 2021, issued under the Direct Tax Vivad Se Vishwas Scheme, to reflect the correct adjustment of advance tax paid for AY 2007-08. (Question of law and fact, concerning the Direct Tax Vivad Se Vishwas Scheme). Assessee's Contention: The petitioner sought directions for rectification of Form 3, implying a dispute regarding the accuracy of the form as initially issued. Revenue's Contention: The revenue, through its submission, clarified that there was no wrong claim by the assessee and that credit for the challan had been correctly given in AY 2007-08. They indicated that Form 3 would be revised to reflect this, pending portal issues.

AI-generated summary — verify with the full judgment below

CWP-9277-2021 (O&M) -1- 214 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

CWP-9277-2021 (O&M) Date of decision : 20.07.2021 M/s Q. Two Systems Private Limited ...Petitioner Versus Principal Commissioner of Income Tax-I and another ...Respondents CORAM: HON'BLE MR. JUSTICE AJAY TEWARI HON'BLE MR. JUSTICE VIKAS BAHL Present: Ms. Radhika Suri, Sr. Advocate with Mr. Manpreet Singh Kanda, Advocate for the petitioner. Ms. Urvashi Dhugga, Sr. Standing Counsel for the respondents. (Through Video Conferencing) **** AJAY TEWARI, J. (ORAL) CM-7210-CWP-2021

This is an application for placing on record letter dated 29.12.2020 (Annexure P-14), letter dated 02.06.2021 (Annexure P-15) providing all the record of AY 2004-05 and further for Assessment Year 2007- 08 for adjusting the advance tax paid for AY 2007-08 in Form-3 issued under the Direct Tax Vivad Se Vishwas Scheme and for exemption from filing the certified/fair typed copy of Annexures P-14 and P-15. For the reasons recorded in the application, which is duly supported by an affidavit, the same is allowed. Annexures P-14 and P-15 are taken on record. Main case This writ petition has been filed by the petitioner for issuance of directions to the respondents to rectify Form 3 dated 19.04.2021 (Annexure P- 13). PAWAN KUMAR 2021.07.22 13:05 I attest to the accuracy and authenticity of this document Chandigarh

CWP-9277-2021 (O&M) -2- Today letter dated 19.07.2021 has been placed on record by Ms. Urvashi Dhugga, Sr. Standing Counsel for the respondents, as per which, it has been mentioned that after verification, it has been clarified that there was no wrong claim by the Assessee and credit for this challan has been given in AY 2007-08. It has further been mentioned that Form-3 earlier issued to the Assessee is proposed to be revised and a request mail has already been sent to cancel the earlier issued Form-3. Revised Form-3 giving credit of Rs.57,26,440/- shall be issued as soon as the earlier Form-3 is cancelled. It is further mentioned that ITBA e-filing portal is not functioning and the process is likely to take some time. In this view of the matter, nothing survives in the present writ petition, at this stage. Accordingly, the present writ petition is disposed of having been rendered infructuous. Since the main case has been decided, the pending Civil Miscellaneous Application, if any, also stands disposed of.

(AJAY TEWARI) JUDGE (VIKAS BAHL) JUDGE 20.07.2021 Pawan Whether speaking/reasoned:- Yes/No Whether reportable:- Yes/No PAWAN KUMAR 2021.07.22 13:05 I attest to the accuracy and authenticity of this document Chandigarh

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