Case Law Details

Case Name : Tax Bar Association Vs Union of India (Gauhati High Court)
Appeal Number : Case No: WP(C)/4679/2021
Date of Judgement/Order : 20/09/2021
Related Assessment Year :

Dr. Ashok Saraf, Senior Advocate

Tax Bar Association Vs Union of India (Gauhati High Court)

The writ petition filed by the tax Bar Association before the Gauhati High Court seeking a direction from the respondent authorities to restore the old income tax portal immediately due to non functioning to the new income tax portal system (Income Tax Portal 2.0) inasmuch as the genuine tax payer who are interested in paying due taxes and submit the returns are not being able to pay the taxes and submit returns and other forms.

The aforesaid writ petition came up for motion hearing before the Gauhati High Court before a bench of Hon’ble Mr. Justice A. M Bujor Barua today. Dr. Ashok Saraf, Senior Advocate appeared on behalf of the Tax Bar Association and argued the case. It was submitted before the Court that the taxpayers and other professionals have become victims of the ill planned income tax portal system which was not without proper testing.

Concept of income tax written on black board

It was submitted that the fact that there is a technical glitch in the portal system and the said portal system not working has been admitted by the Union Finance Minister. Dr Saraf submitted before the Court that from time to time due to the said technical glitches in the portal system, the last date has been extended and the last extension in respect of the timeline for filing of income tax returns and various reports of audit for the assessment year 2021-22 has been extended vide notification dated 09.09.2021.

Dr. Saraf further submitted before the Court that such extension of the dates cannot take away the rights of the taxpayer to pay tax and submit the returns on the day he desires and one cannot be compelled to pay taxes and submit returns on the defective portal system which is full of glitches.

The Court heard the matter and observed that not allowing an assessee to pay the tax and submit the returns on the day he desires is arbitrary and the Income tax Department has to provide a proper functioning portal system to the assessees to comply with the requirements under the Act. The Court allowed 7 days time to the Counsel for the Income Tax Department to obtain instructions as to how they are going to have a glitch free portal system and/or other system so that an assessee may comply with the obligations under the Act.

The matter shall come up after 7 days.

FULL TEXT OF THE JUDGMENT/ORDER OF GAUHATI HIGH COURT

The petitioners are aggrieved to the extent that as the new portal for submission of the income tax returns is not functioning in the proper manner, although it has been brought to its existence, therefore, the assessees are not been able to file their income tax returns and pay their taxes as per the requirement.

It is the discretion of an assessee to decide as to when he would be required to submit his returns and pay the tax i.e., whether he would like to pay it now or would like to defer it till the last date fixed by the authorities for the purpose. By not providing the adequate portal which would be functioning in a proper manner in order to enable the assessees to file their income tax returns and pay their taxes, the legal right of the tax payers would be violated.

Mr. S Sarma, learned counsel for the Income Tax Department prays for an adjournment to inform the Court as to whether any other alternative arrangement has been put in place enabling the assessees to file their income tax returns and pay their taxes as per their convenience.

List after a week.

Download Judgment/Order

More Under Income Tax

29 Comments

  1. Shrikant Nema says:

    Dear friends,
    Yes most of us have been denied our right to file return well before 30 Jun 21. Now the notifications issued say the late submission of advance/ self assessed tax after 31 July 2021 be penalised 1% interest per month. Is that justified? Infact Infosys must be ask to pay such penalty and nor the honest tax payers.

  2. SP Dhua says:

    While no such new rules come into force and old website also working perfect it is very unfortunate to implement a so called efficient system which full of glitches. I have submitted my return on 30th July after almost 45 trials but even after 53 days of file it has not processed till date, though it was claimed that it will take only 1 day. Please restore the old site and the new if tested ok may only be implemented. Otherwise go for big NO.

    1. GANDHI MOHAN BHARATI says:

      Agreed. In old Portal I used to get my Refund within a maximum of 10 days. Now I filed on 01 September and nothing has happened. False claims that it is processed instantaneously or in one day need to be treated as CHEATING

  3. ANIL SRIVASTAVA ADVOCATE says:

    wel done sir,one petition filed also for our mental harasment.our humbly request to fm kindly reopen old site because new site till day bad and error .
    thankyou very much

    1. Adv N P Sinha says:

      Really new Income Tax site is not working since few months and tax payers are highly confused with this site. Government should restore old site for the tax payer public.

  4. KS Anandmoorty KS Anandmoorty says:

    Some half fools, incompetent and egoistic personnel have occupied, They should be brought to books and sent to jail, There should be all India protest.

  5. S Syamsundar says:

    There wasn’t any change of ITR forms necessary at all since they were good and convenient even for the senior citizens to fill. This has been complicated now. I used to submit every year by June | July. So far I am unable to submit the Return .

  6. BSK RAO says:

    Sir, Also pray before Hon’ble HC stop sending proceeding notices & orders to email of tax payer till the portal glitches are cleared. Reason being portal is not accepting the DIN provided in notice/Order to respond. Further some of the buttons Ex: Rectification etc not yet enabled. I also suggest the handover the portal back to TCS authorities who were handling the IT matters earlier in the best way. What new speciality I observed in the new IT portal is that display of certain filed documents not available “WHOLE DATA GAYAB HO JATA HI” at certain point of time in client’s login.

  7. Harshad Deshaval says:

    such extension of the dates cannot take away the rights of the taxpayer to pay tax and submit the returns on the day he desires and one cannot be compelled to pay taxes and submit returns on the defective portal system which is full of glitches.

  8. GANDHI MOHAN BHARATI says:

    I would further add that the Personnel of the IT Department who certified the use of such software must be brought to book for dereliction of duty in that they permitted its usage without proper testing.

    Would the vendor have got away with such a blunder in US or UK or any other country and such irresponsible Officers would be still be occupying their high and exalted positions/?

  9. GANDHI MOHAN BHARATI says:

    Thank God that finally someone has moved the Court. Compensation for the mental agony of Tax Payers also need to be sought. Paper replies to concerned ITOs to be sent by Speed Post should be accepted. Fauly 143(1) Notices having incorrect figures/Calculations – the assessee must be at liberty to write in paper format to the concerned ITO for proper Assessment.

  10. Barathidason says:

    The finance minister, without considering as a prestige issue, should order restoration of the previous portal. The previous one was exceptionally good, tax payer friendly who need not be highly proficient and even the senior citizens executed with ease. The present portal lacks even the basics of like saving, 26 AS populating, displaying the return filed, everified etc., creating goosebumps.

    1. T V VENKATRAMAN says:

      Yes absolutely right. I wish all the TA X BAR ASSOCIATIONS come together and file the same SLP in SupremeCourt. The old version was excellent and hazzle free. All the persons / personnel who mooted, toyed the idea of a new portal should be made answerable, for bungling the whole matter. All the taxpayers, their representatives are undergoing enormous mental agony and pressure.

  11. KRV Kumar says:

    The Tax Sampark Seva attendants also say, there is no other alternative to tax filing other that through the portal.
    Portal errors does not permit filing in time. But the fines and penalties part of the Portal is working extra efficiently and putting penalties and fines to these people who are trying to file and unable to file due to the glitches.

    Another way of extracting money from people

  12. Samar Nath Tewari says:

    The new income tax portal is full of glitches and is misleading and creating confusion to those who are filing their tax returns at their own sincere efforts and honesty. The yearly phenomena of filing Income Tax returns has created unnecessary headaches among commoners that how and when they will get relieved of the horrifying tax returns which is actually having no productivity.

  13. CA NARENDRA SEKSARIA says:

    WHY NOT OLD PORTAL STARTEDWHICH WAS A SIMPLE FAST SOLUTION A PROVEN WORKING SYSTEM SINCE MANY YRS–THIS IMP QUESTION NOT ANSWERED BY ANY ONE SO FAR -WHY -PERSONS RESPONSIBLE FOR THIS FIASCO BE NAMED SHAMED REMOVED WITH BIG PENALTIES-AN EYE OPENER

  14. JAYANT L AASHER says:

    The Tax Bar Association is right. The esteemed High Court has rightly given the government an opportunity of being heard. Old website was really very good.

  15. CHANDRAKANT RONGHE says:

    Heartiest Congratulations Dr.Saraf sir… But I am afraid in spite of the Directions from the Hon. Court, neither the Infosys nor the Finance Ministery will take up the matter seriously.

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Posts by Date

October 2021
M T W T F S S
 123
45678910
11121314151617
18192021222324
25262728293031