It was stated on behalf of the petitioner that technical glitches had led to a situation where taxpayers and their tax advisors were unable to file returns through the portal due to no fault of theirs.
“It is a reciprocal obligation,” stated the petition explaining that while the taxpayer has to file returns, the IT Department is obligated to provide a functional portal for the same.
However, when the department fails to fulfill its obligation, the obligation on the taxpayer cannot persist, it was contended.
“It is not the unreasonable request of the petitioners and taxpayers when the tax portal provided by the respondents have not been working for no default on the part of the taxpayers,” the petition stated.
Source: Barandbench
