TaxTMI 
TaxTMI 
TaxTMI 
2022 (5) TMI 1133
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....ed 23.4.2022 has already been filed alongwith the personal affidavit dated 3.5.2022. He further states that the Government's stand stated in paragraph 10 of the personal affidavit dated 19.5.2022 is clear and, accordingly, the Government shall take all actions against the erring officers. 4. In the order dated 30.03.2022 passed by this court, submissions of the learned counsel for the petitioner have been noted as under:- "Learned counsel for the petitioner submits that the two land in question were jointly owned by seven persons. The petitioner herein and the aforesaid Dushyant Bhati both were also co-owners of the aforesaid agricultural land which was sold by two separate registered sale deeds. For the same set of reasons proceedings under Section 148 of the Act, 1961, were initiated against the petitioner and the aforesaid Dushyant Bhati who is the son of the petitioner. The Assessment Order dated 23.03.2022 under Section 147 read with Section 144 B of the Act, 1961, in respect of Dushyant Bhati has been passed by the National Faceless Assessment Centre, Delhi, accepting his claim that the land in question was accepted to be an agricultural land situate beyond 8 km. of munici....
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....ma-facie case of High-pitched Assessment, non-observance of principles of natural justice, non-application of mind or gross negligence of Assessing Officer/Assessment Unit. Issues such as the present case can be resolved by individual taxpayers through the remedy of approaching local committees set up for grievance redressal. [A True Copy of the Revised Instruction for dealing with Taxpayer's grievance from High pitched scrutiny assessment, dated 23.04.22 (earlier version being Instruction No 17/2015 dt. 09/11/2015) is marked as Annexure A]" 7. True copy of instructions/ Circular F.No.225/101/2021-ITA-II, Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes dated 23.04.2022 issued under Section 119 of the Income Tax Act, 1961 and filed as Annexure A-1 to the personal affidavit dated 03.05.2022 is reproduced below: "F.No.225/101/2021-ITA-II Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes ***************** Room No. 245-A, North Block, New Delhi, the 23rd April, 2022 To All Pr. CCsIT/DGsIT/Pr.CCIT(Exemption)/Pr. CCIT(International-tax) Madam/Sir, Subject: Revised Instruction fo....
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.... Committees so constituted may co-opt other members, if necessary. (iii) The Pr. CCIT concerned should ensure that the Local Committees are duly reconstituted after transfer/promotion of Members of the existing Local Committees. (iv) Adequate publicity shall be given regarding constitution and functioning of Local Committees for filing of grievance petitions regarding High-Pitch Scrutiny Assessments. The communication address of such Local Committees shall be displayed at prominent places in the office building. B. Jurisdiction of Local Committees: The Local Committees constituted as above shall deal with the grievance petitions of the assessees under the jurisdiction of respective Pr.CCIT regarding High- Pitched Scrutiny Assessments completed under both Faceless and non-Faceless Assessment regimes. These Committees constituted in Pr. CCIT Region will also handle the grievances pertaining to Central Charges located under the territorial jurisdiction of the Pr. CCIT concerned. C. Receipt of Grievances: (i) Grievances related to High-Pitched Scrutiny Assessments completed under the Faceless Assessment regime will be received by NaFAC through dedicated e-mail id: samadhan.....
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....tees are held at least twice in every month during the pendency of the grievance petitions and that timely reports are submitted to the Pr. CCIT concerned. E. Follow up action by Pr.CCIT: (i) On receipt of the report of Local Committee, Pr. CCIT concerned may take suitable administrative action in respect of cases where assessment was found to be High- Pitched by the Local Committee, which inter alia include: (a) Calling for explanation of the Assessing Officer/Assessment Unit (through Pr.CCIT, NaFAC) and any other administrative action as deemed fit. (b) Administratively advise the Pr.CIT concerned to prevent any coercive recovery in cases identified as high pitched by the Local Committee. (ii) The findings of the report of the Local Committee may also be shared by the Pr.CCIT concerned with NaFAC and/or Directorate of Income-tax(Systems), as feedback, for revisiting the SOP/policy on Faceless Assessment and/or addressing the Systems related issues. F. Monitoring the functioning of Local Committee: (i) The Pr. CCIT concerned shall review the work of the Local Committee on a monthly basis. Pr. CCsIT shall highlight outcome of work of Local Committees along with the ac....
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....end of the quarter Number of grievances where assessment was found to be highpitched Synopsis of administrative actions taken in respect of cases found high-pitched (Name, PAN and Asst. Year Wise description has to be given.) (1) (2) (3) (4) (5) (6) (Note: The above information is to be submitted by 15th of the month following the quarter ended)" 8. On 05.05.2022, this Court passed the following order: "Sri S.P. Singh, learned Additional Solicitor General has filed a personal affidavit dated 03.05.2022 of Sri Tarun Bajaj, Revenue Secretary to the Government of India annexing therewith a circular dated 23.04.2022 providing for constitution of local committees which prima facie appears to be wholly unsatisfactory and a complete eyewash to address the problem being faced by assessees on account of conflicting orders by the National Faceless Assessment Centre, New Delhi inasmuch as it merely provides a forum for complaint without any relief to the complainant and without fixing of accountability of the erring officers. It is highly improbable that an assessee shall make complaint against his assessing officer whether faceless....
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....he Government of India, Ministry of Finance, Department of Revenue (CBDT), the Central Board of Direct Taxes (for short "CBDT") itself has noted that "it has been brought to the notice of Board that the tendency to frame high-pitched and unreasonable assessment orders is still persisting due to which grievances are being raised by the taxpayers. Such grievances not only reflect harassment of taxpayers but also lead to generation of unproductive work for Department as well as Appellate Authorities." Under the aforesaid instructions dated 09.11.2015, Local Committees were constituted to resolve quickly the taxpayers' grievances on account of high-pitched and unreasonable additions made by the Assessing Authorities. But it appears that tendency to frame high-pitched and unreasonable assessment orders is still persisting as also acknowledged by the respondents which resulted in issuance of instructions/ Circular dated 23.04.2022 under Section 119 of the Income Tax Act, 1961 so as to give it statutory backing. 11. This Court is also frequently coming across the writ petitions in which impugned orders reflect nor observance of principles of natural justice and even reply submitted b....