Direct Tax Vivad Se Vishwas Act, 2020 – Delay in Deposit of Tax– Condoned – Delay of three days in depositing the balance amount of tax – Whether the delay of three days in depositing the arrears of tax can be condoned, considering the fact of unforeseen circumstances which were beyond the control of the petitioner. Hed: There may be valid reasons and/or causes for that person’s inability to make the payment, still no relief can be granted to him? There may be extra ordinary cases which are required to be considered on facts of each case. The Courts are meant to do justice and cannot compel a person to do something which was impossible for him to do. ” This Court is of the view that a delay of three days in depositing the arrears of tax of Rs. 8,67,137/-deserves to be condoned, and the amount balance tax deposited by the petitioner be accepted by the respondents treating the same well within time as per the scheme of Act, 2020 and also the impugned order /letter dated 25.8.2022, passed by Central Board of Direct Tax, is hereby quashed. (Para 10, 12, 14)
ALLAHABAD HIGH COURT
2023 STPL(Web) 35 Allahabad
[Neutral Citation No. – 2023:AHC:163751-DB]
Digvendra Pratap Singh Vs. Union Of India And 2 Others
Writ Tax No. – 1510 of 2022-Decided on 11-08-2023
https://stpllaw.in/wp-content/uploads/2023/08/2023-STPLWeb-35-Allahabad.pdf
