2018 (10) TMI 372

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....o Assessment Years 1995-1996, 2003-2004, 2009-2010 and Assessment Year 2012-2013. As per these records, the demands relating to these Assessment Years are outstanding. Therefore, if any refund arises after the Income Tax Appellate Tribunal's order in relation to the petitioner/assessee for Assessment Years 1993-1994, 1995-1996 and 2002-2003 are concerned, that refund will be adjusted against the demand as aforesaid. 3. The petitioner consistently and continuously demands the documents or the records of the office. The petitioner is not admitting that anything is due and payable, much less the sums indicated in the impugned communication. The petitioner is also not agreeable to the adjustment and has rather denied it. The petitioner's consistent case is that it has not received the order raising the demands for the above Assessment Years. 4. Then, the impugned communication makes an interesting reading, which is as under :- "After considering the letters, filed by you the records, of this office have been again examined and it is noticed that following undisputed demand is outstanding in your case : A.Y. 2003-04 Rs. 62,00,000/- A.Y. 2009-10 Rs. 90,92,528/- Vide th....

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....e. We direct the Deputy Commissioner of Income Tax of the Circle to remain present in this Court with all original records. In the event, he does not remain present or he remain present, but is unable to produce the relevant records, this Court will quash the impugned communication. 8. We place this matter on 24th September 2018. The matter should be placed under the caption of "Urgent Admission"." 2. In pursuance of the order passed on that date, today it is stated that the Deputy Commissioner of Income Tax of the concerned Income Tax Circle is present in court with all original records. 3. It is stated that the officer who is present today was at the relevant time, the Deputy Commissioner. Today, he is not holding that post but some other post in the Department. 4. The instructions given by the officer who is present in Court to Mr. Suresh Kumar are that, in the records though the Department/Revenue claims that the demand of Rs. 62 Lakhs for the Assessment Year 2003-2004 is raised on the Petitioner/Assessee and for the Assessment year 2009-2010, the demand of Rs. 90,92,528/- is raised, there is no proof in the official records of service of such demand on the Petitioner/Asses....

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....more because on account of his fault, lapse and error, it is the Department or the Respondents who have been severely embarrassed and seriously handicapped in justifying their acts which are challenged in this Petition. 11. If we allow such oral routine explanation to be tendered and accepted, we do not think that the state of affairs will ever improve. The superiors in the hierarchy have never bothered as to whether the discipline demanded from these officers is indeed in place. Though there is lack of discipline and there is gross insubordination, still, the acts of omission and commission are overlooked. They are overlooked to the detriment of larger public interest and public revenue. If the superiors in the hierarchy do not feel anything about such state of affairs, we feel that it is time to remind them that at least this Court will not take the lapses and serious errors on the part of the officials lightly and casually. We would have to remind these officials that it is on account of their actions that litigation is generated and the precious judicial time of this Court is wasted in settling and deciding routine issues of governance and administration. This Court then is ha....

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....ses, deficiencies and defects in the working and functioning of the Income Tax Department. That these are serious errors and defects, has not been disputed before us. That no corrective steps have been taken till date is also evident. 14. We find that information technology and modern methods have not improved the state of affairs at all. The file which has been handed over to us, on perusal, would reveal that several documents and papers therein are scattered. There is no proper indexing and pagination. The maintenance of papers and records leaves a lot to be desired. If this Court is now to ensure that the Clerks, Peons and the officials in the Department work properly, then, we think that even the time at our disposal for judicial work will be hopelessly inadequate. It is not our duty to set-right and improve the type of functioning and working which we have noticed. It is, therefore, clear that with the modern technology at their disposal, why it is not possible for these officials to utilize it. If demands are generated electronically as is now stated, then, equally that technology should enable them to generate proof and evidence of service and other procedural requirements ....