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2021 (2) TMI 621 - HC - Income TaxNon filing of E-Appeal - seeking a direction to the respondents to accept manual return of income filed by the petitioner in view of a technical problem in online filing - prayer made is for a direction to respondent No.2 Central Board of Direct Taxes to make suitable amendment in the electronic Income Tax Return (ITR) utility so as to provide an option to the petitioner as to applicability of section 115JC - HELD THAT:- We find that a similar writ petition was moved before this Court by an assessee earlier facing similar difficulty. Of course, in that case the assessee had not filed any representation before the CBDT highlighting his grievance, whereas in the case of the petitioner he has already made a representation but without any fruitful result. In Samir Narain Bhojwani Vs. Deputy Commissioner of Income-tax, Central Circle3(4), Mum [2019 (11) TMI 150 - BOMBAY HIGH COURT] this Court while granting liberty to the petitioner to make a representation to the CBDT further directed that till such time CBDT took a decision on the petitioner's representation, respondents would not act upon the electronically filed return of income so as to initiate any coercive recovery proceedings. Since petitioner has already filed a representation before the CBDT on 21.01.2021 alongwith income tax return in physical form, we direct that pendency of the writ petition would not be a bar to take a decision on the said representation of the petitioner. In the meanwhile, respondents shall not take any coercive action against the petitioner.
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