FIRST INTERIM ORDER BY ITAT KOLKATA – DIRECTION TO REVENUE

Kolkata bench first of its kind order on the subject of endless adjournments by revenue on pretext of covid 19 and resultant pains to tax payer languishing for justice held remarkably
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4.1. The Revenue is also raising strong objections, without any valid ground, for the hearing of the appeal by the Bench on the preliminary issues of maintainability of the appeal. These objections are hereby rejected. This Bench has been highly accommodative and has granted a number of adjournments to the Department till date despite strong and valid objections of the assessee who is a sr. Citizen with health issues and who is requesting resolution of all his disputes at an early date due to the pandemic.

Government offices and Senior Officers above the rank of Deputy Secretary to the Govt. of India, are duty bound to attend office and discharge their duties during this pandemic. The cases before the ITAT are being represented by the Officers of the rank of “Additional Commissioner of Income Tax” as well as “Commissioner of Income Tax” on a regular basis all through this pandemic. Even complicated Transfer Pricing and international tax matters have been heard and disposed off during this pandemic period. No officer tried to avoid arguing the cases and have been coming fully prepared.

The officers are required to discharge the duties entrusted to them and are not expected to shift responsibilities, on one pretext or another. We Members of the ITAT are regularly attending offices and disposing off cases through virtual court with the help and assistance of the ld. Sr. D/Rs, CIT(D/R)s as well as the members of the Bar.

4.2. Pandemic, health, stress and advanced age can be a relevant factor for the assessee who is a senior citizen to seek early settlement of disputes. This request, in our view, is perfectly justified and every citizen has a right to seek such early disposal.

Central Government officers, during the pandemic are expected to perform their duties in accordance to law. The Revenue is duty bound to make arrangements to represent its case before the Tribunal. The CIT(D/R)s have to reply to the preliminary objection raised by the assessee in respect of maintainability of the appeal and the AO is required to state his case and justify the department’s grounds in accordance to law.

4.3. First of all, let us make it clear, we are aware of the Pandemic and still we are attending office/Tribunal every working day and in all cases where adjournment is sought by one party i.e., either the revenue or the assessee, then, we grant the same.

However, if there is any objection raised by the other party then only such a situation like this arises. Here we have to strike a balance keeping in mind the apprehensions of the assessee, who is a senior citizen under the prevailing pandemic conditions and the Revenue’s plea of adjournment for six months.

In the aforesaid circumstances, adjournment sought by the ld. D/R, on the general plea of circumstances prevailing in the country i.e., Covid-19 Pandemic, need to be appreciated and considered. We note that already six (6) months have passed after filing of this appeal and at the time of the filing of this appeal, the grounds of appeal have to be filed by the Assessing Officer after obtaining the approval from the competent authority after due application of mind.

Now that the maintainability of the contents of Form-36 and the grounds of appeal are being challenged by the assessee raising a preliminary objection. Adjournment sought for six months is unreasonable and in case the ld. D/R, wants reasonable time, then he has to come with a specific reason. However, that is not the case here. Here the adjournments are being sought time and again and when the preliminary objection is being raised in respect of the maintainability of the appeal (Form-36 and Grounds of appeal), the plea for adjournment on the specious plea of the general condition prevailing in this country, cannot be a reasonable ground for grant of adjournment and that too for a period of six (6) months.

Under the Taxpayers’ Charter the Department is committed to provide timely decisions in every income-tax proceedings. The authorities are accountable for their actions.