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2022 (5) TMI 1133
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....stead 23.4.2022 and copy of said circular dated 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 ....
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....t regime or non-faceless Assessment regime and ascertain whether there is a prima-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 ....
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....uld be designated as the Chairperson of the Committee. (d) The Addl. CIT (Headquarters) to such Pr. CCIT would act as a Member - Secretary to the Local Committee. (ii) The Local 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 th....
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.... along with the reasons, to the Pr. CCIT concerned. (viii) The Local Committee shall endeavor to dispose of each grievance petition within two months from the end of the month in which such petition is received by it. (ix) Member-Secretary will ensure that the meetings of the Local Committees 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(Syste....
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....ments Date: Quarter 1/2/3/4, Year____ Number of grievances brought forward by the Local Committees from the last quarter Number of grievances received by the Local Committee during the quarter Number of grievances disposed of by the Local Committee during the quarter Number of grievances pending with the Local Committee at the 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 therewi....
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....t and addressing systems related issues. 12. The Petitioner has statutory remedy under the Income Tax Act, 1961 which he may avail by filing revision petition before the jurisdictional Principal Commissioner of Income Tax under section 264 or filing appeal before the Commissioner of Income Tax (Appeals) under section 250. The Petitioner has also filed application for witndrawal of Writ Petition to avail the remedy available under law. As such the Writ Petition is liable to be dismissed." 10. In instructions/ Circular F.No.225/290/2015-ITA-II, dated 09.11.2015 issued by the 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....
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....id instruction also provides for initiation of suitable administrative action against the erring officer in case where assessments are found by the local committee to be high-pitched or where there is non-observance of principles of natural justice, non-application of mind or gross negligence of assessing officer/ Assessment Unit." (ii) The respondent No.1 shall ensure that the aforesaid instructions dated 23.04.2022 along with afore-quoted contents of paragraph-10 of the personal affidavit dated 19.05.2022 shall be displayed on the official website of the Income Tax Department for awareness and information of taxpayers and consultants. (iii) The constitution of Local Committees, procedure for submissions, receipts and disposal of grievances as provided in the aforesaid instructions dated 23.04.2022 and the above noted contents of the paragraph 10 of the personal affidavit dated 19.05.2022, for the purposes of publicity and awareness amongst taxpayers/ assessees to achieve the mandate of Clause 2.A.(iv) of the aforesaid instructions dated 23.04.2022, shall be published regularly for one year at least once in three months in two National Newspapers (one in English ....