Public at Large should be asked to use Income Tax New Software only after it has been Tested Prior in Time on a sufficiently large Sample base of Assessees, says Delhi HC

The Delhi High Court while presiding over as many as 4 petitions said that the public at large should be asked to use Income Tax new software only after it has been tested prior in time on a sufficiently large sample base of assesses.

The division bench of Justice Manmohan and Justice Navin Chawala stated that since digitisation is being implemented at a rapid pace in the arena of Direct Taxes and a policy decision has been taken to reduce human interface, this Court is of the view that the public at large should be asked to use the new software and programme only after the said programme/software has been tested prior in time on a sufficiently large sample base of assesses. The computer programme/software should be flexible enough to incorporate the implementation of the Court’s orders. For this purpose, if any policy initiative is required, the DGIT (Systems) should take up the issue with CBDT.

During the hearing, the Court also gave practical instances of glitches and shortcomings in the computer programme and software.

DGIT (Systems) stated that in the event any Assessing Officer has an issue with the operation of the computer programme or software, the said officer raises a ticket which is then resolved by the concerned vertical in her department, and in the event, the issue cannot be resolved by the concerned vertical, the officer can raise a ticket with another vertical.

The DGIT (Systems) assured this Court that her directorate would take steps to improve on both the fronts, namely, coordination and feedback. She stated that where ever necessary, improvements in the process shall be carried out. She also states that she is confident that their directorate will be able to resolve the glitches in the system and shall revert back with solutions, if possible, within a fortnight.

The court, while directing the respondents to file a status report within two weeks, listed the matter on 23rd September 2021.

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