'Hopeful' That Administration Will Take Requisite Steps: Rajasthan High Court Disposes Plea Seeking Removal Of Glitches On Income Tax Portal

A division bench of Chief Justice Akil Kureshi and Justice Rekha Borana observed,

"At this stage, we leave it to the administration to deal with these issues at its level. We are hopeful that proper resolution of the difficulties of assessees would be made at the level of the administration itself without the requirement of Court's intervention."

The court added that the prayers made by the petitioners in this respect are rather wide and not specific. The court, however, left it open to the petitioners to raise these issues before an appropriate forum, if in future the difficulties persist.

In the present matter, the Tax Bar Association, Jodhpur had pointed out various difficulties faced by the assessees on account of the official portal of the income tax department, which have various glitches.

The primary prayer made by the petitioners was to issue directions to CBDT for extension upto 15 Feb 2022 of filing returns and furnishing tax audit reports. However, during the course of hearing, Advocate Vikas Balia, appearing on behalf of petitioners, apprised the court that the primary grievance of the petitioners has been resolved as Government of India had extended the last dates for filing returns and tax audit reports for the assessment year 2021-22.

While declining to entertain the plea, the court noted that there has been across the board extension of last dates for compliances. The court observed that presumably, these extensions are granted because the Government of India had realised that on account of technical difficulties, several assesses may not have been in a position to make the compliances.

The court also observed that there is nothing for it to presume that the administration is not cognizable of such defects. It also observed that proper steps for removing of such defects would be taken, so that the extension of last date for compliances does not remain illusory but the assesses can meaningfully take advantage of such extension.

Case Title: Tax Bar Association and Anr v. Union Of India and Anr.

Citation: 2022 LiveLaw (Raj) 27