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2024 (1) TMI 1136 - HC - Income TaxBenefits under the VsV Act [Vivad Se Vishwas Act] denied - Petitioner made a short payment, due to which the Petitioner's declaration was not accepted - Respondents closed their old website and migrated to a new website and Petitioner has pleaded that, as a result, there were several technical glitches in accessing the new website - HELD THAT:- Respondents should have either accepted the Petitioner's payment made within 15 days from the receipt of Form 3 or at least informed the Petitioner that she was required to pay an additional amount on or before 31.10.2021. The Respondents did neither. Even the requirement of paying an additional amount was informed to the Petitioner only by communication dated 01.04.2022, long after the extended date of 31.10.2021 had lapsed. Suppose the object of the VsV Act is to reduce the pending tax litigations, grant relief to eligible declarants and generate substantial revenue for the Government. In that case, such an approach cannot be said to be in furtherance of such an objective. Such an approach almost amounts to frustrating the provisions of the VsV Act, and the scheme made thereunder. In this case, the delay alleged on the part of the Petitioner is hardly 11 days. The alleged deficit payment, if any, is of hardly Rs. 2,21,862/-. From the facts borne out of the record, it is difficult to hold that there was any such delay. Even if it is assumed that there was some marginal delay, this delay is attributable to the technical glitches referred to by the Petitioner and also the mistakes of the Respondents in processing the Petitioner's declaration. As noted even if the contention about technical glitches is kept aside, this is a matter where the Respondents themselves committed several errors in processing the Petitioner's declaration in Form l, which was made within the prescribed period and by due compliance with the prescribed procedure. This is a matter where the Petitioner withdrew her pending appeal and where the Petitioner, in the first instance, determined the amount payable under the VsV Act correctly but had to struggle to get the Respondent's determination corrected. Even though the Petitioner had filed Form 4 and made a payment on 12.10.2021, i.e. much before the extended date of 31.10.2021 still, the impugned communication dated 22.01.2022 erroneously alleged that the Petitioner had not filed Form 4 or that the Petitioner had made no payments before the extended date Thus we think that the petitioner should not have been denied the benefits under the VsV Act. We direct the Respondents to accept the Petitioner's declaration in Form 1 under the VsV Act and process the same by issuing the final certificate in Form 5 subject Petitioner must pay the balance amount with interest at the rate of 12% per annum from 31.10.2021 till the date of payment, which shall be within 21 days from today; and shall pay an additional amount of Rs. 2,00,000/- to the Respondents within 21 days from today.
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