Harasment of Assessee by department and ITAT too

[pillysingh]

Department is filing frivolous appeals day by day and that too without any paper book a poor assessee who get a favourable decision from CIT(A) by hook and crook again grilled by the department before the ITAT even if his case is covered. Not only department the Members of the ITAT are also pressurizing assessee to file paper book they don't even look at the findings of the CIT(A). The members of the ITAT are very clever as has been observed they are not bold and sit on bench with a scary mind. In order to maintain a balance between their orders they always try to provide happiness to the Departmental representatives in those cases where unknown faces are appeared, the members are doing this so that when they have to give favourable decision to their near and dears no body can doubt them. Sham on these fellows they are not competent judges, they forget that the chair of judges are the chair of lord. So it is my appeal to the present president who project himself to be the devotee of lord Krishna that do justice with the poor assessees by directing department to file paper book in each and every appeal before the hearing commence otherwise i will request to the Hon'ble Law minister to close this institute

[ketanvyas1975]

i feel your suggestion is good one. The department after going through the paper book of the assessee raises some questions/counter replies directly at the time of hearing. In such a case, large number of cases are set aside to the AO. This should be stopped for two reasons:
(1) the holy task of the ITAT is to grant justice to the parties which is not served in case of a set aside matter. Set aside should be an exception when both the assessee and department both remain present before ITAT (2) The department has no cost of litigation upto ITAT whereas the assessee has to bear a definite cost irrespective of who files appeal. Further, there are very rare cases wherein the assessees are granted cost for frivolous appeals. It is very much desired that the present system is suitably improved. In fact, we all should bring this points to president through our association with a reuest to issue some circular for adressing this type of issues.

[cankgoyalrtk]

dear pillysingh,

you are very right, recently in ITAT , in my case which is appealed by the department but i am directed to file paper book three time in a case which is covered one

[mohiticai]

Dear pillysingh is right... for the members new faces are soft targets where they get a good chance to pass orders in favour of department against the guilt of passing favourable orders in case of assessees appearing with favourite counsels. In turn the orders are based not on merit but based on the relations of person appearing with the member 

[ketanvyas1975]

please, do not just go on discussing on this forum. We all know very well as to what is really happening. Let us do something serious to bring this to the notice of President and law ministry. Otherwise, nothing will happen and we will keep on criticizing this on forums justice will be bought and sold in the vegetable market. I urge - let us do something.

[naveen]

"poor assessee who get a favourable decision from CIT(A) by hook and crook"
it is really amusing to find a poor assessee getting favourable decision from CIT(A) by hook and crook . Really great sense of humour.

[shobha nagrani]

"poor assessee who get a favourable decision from CIT(A) by hook and crook"
it is really amusing to find a poor assessee getting favourable decision from CIT(A) by hook and crook . Really great sense of humour.

Good point. If he got the decision by "crook", the Tribunal is obviously justified in grilling him!!

[ketanvyas1975]

I think you guys are diverting the matter to a different level. The point is about the practise being followed at the ITAT level.

As far as "hook or crook" matter is concerned, grilling before ITAT can still not be justified. See, no one has right to question the integrity of lower decision making authority because this sort of question can be raised for each and every authority be it AO or CIT(A) or ITAT. The point is that the decision of every authority should be based on facts and legal position of each matter and not on who appears for the assessee. Further, the practise for the assessee and the department should be same before ITAT as both are equal party before ITAT.

[shobha nagrani]

The point is that the decision of every authority should be based on facts and legal position of each matter and not on who appears for the assessee. Further, the practise for the assessee and the department should be same before ITAT as both are equal party before ITAT.

Yes, that I agree with. Justice has to be delivered blind-folded - on the merits and law of each case - without being influenced by who the assessee or representative is.

[San_C]

Is it not risky to go for such swweping generalizations ? I think there are good people and bad people everywhere, just as in the tax profession and the tax department and the ITAT.

I donot think ITAT is simply expected to confirm the relief granted by CIT(A) just because the assesee has been able to get it "by hook or by crook".

[ketanvyas1975]

The point is of harrassment to new comers. The situation sometimes is so bad that even for a meritorious matter, one has to go through the root of hook and crook. New comers always suffer before authorities and that is why hook or crook comes into picture. The problem is that in our country, the laws involve so much of subjectivity in stead of objectivity. That is why we often find different decisions in case of same situation and we are unable to know the real reasons behind it though apparently sophisticated reasons are always given. This is a vicious circle wherein when one citizen loses confidence, he also prefers to go through the channles of hook and crook. That is why i request that we all should put forward such suggestions that help in making the system more and more objective. Then, who appears will never be a matter.

[brett_lee38]

Dear brother what you are saying is correct and I am fully agree with you, however I want to clarify certain words of your's from my own views, to those who are making mockery of these words such as "hook and crook". The words are used in the sense that every body knows that an assessee who is carrying business in a fair manner and depositing his tax as per the advice of his professionals has been put to blackmailing by some professional on the pretext that the appellate authority is demanding some gratification and the assessees, generally, are not aware that the matter is not going to end here. That is why he has been termed as poor assessee and not money wise poor assessee. However, some 'Ass' sort of persons, instead of appreciating your braveness, of tinkering such an important issue are taking it otherwise, this is rubbish and shows that these kind of persons are not in favour of justice. Earlier I had also raised so many issues, but hats off to you for raising such an important issue in a diplomatic manner. Further I would definitely like to meet in you Supreme Court please give your number

[kiritsanghvi]

Though the contents in their meaning are  clear and could by and large be  true, yet I believe the language used is intemperate. This is not to suggest that healthy criticism of a system cannot be done.  But I believe the points could have been conveyed in a moderate language. I do not appear often before ITAT. But whenever I have appeared, I have hardly come out dissatisfied. Within the given constraints the judges deliver fair and just decisions. Yes, in some cases there may not be proper appreciation of facts or there may be miscarriage of justice; but I hardly find such aberrations a result of deliberate act of judges. Judges, barring a very few, rarely adopt humiliating posture towards counsels. In fact, I know a few judges who encourage juniors and help them in conducting themselves. Very often a junior may not be able to make his point clearly. Yet, judges pick up the fine points of the case and conclude the matter satisfactorily. No justice system is, and can be, perfect. Considering all these, ITAT still does a good job.

[brett_lee38]

The only way to get rid of this issue is that an amount of Rs 15000/- from the salary of that CIT would be deposited in ITAT who recomands second appeal and if revenue lose their appeal then that amount would be handed over to the assessee who has been roped in litigation- Only by doing this sort of amendment the unwanted litigation would drasticaly reduced