In view of the repeated strictures passed by judicial bodies on the gross inefficiencies of the income-tax department relating to litigation, the CBDT has issued Instruction No. 06 dated 03.07.2015 setting out clear-cut responsibilities of the CIT (Judicial). The CBDT has made it clear that the CIT(J) shall be the nodal office for all matters relating to the jurisdictional High Court as also co-ordination with counterparts for other High Courts. He shall be responsible for ensuring that the departmental view regarding the interpretation of the Income-tax Act, 1961 is enforced uniformly and coherently within the jurisdiction of the respective region. The Instruction also sets out in clear terms the “work domain” of the CIT(J). A detailed implementation schedule is also specified. It is expected that the new system will help the department avoid the embarrassment of strictures from judicial bodies and also help it to fix responsibility on erring officials.
Monkeys normally by habit indulge in mischiefs and is not known to be helpful to the public. So are the IT officials. I had an opportunity to share this thought with the Chairman once. He was rarely sighted in his chamber and mostly to be met at his house as he is usually busy meeting the ministers and or MPs. Mansize monkeys could be seen in the corridors of the North Block and in the absence of the Chairman the administration would appear to be run by them and hence the behaviour of the lower authorities.
The implementation shall be concurrently and uniformly implemented in the respective REGIONS. Income-tax being a central act where is the question of implementations in respective regions. It should be implemented Uniformly and concurrently THROUGHOUT INDIA. Secondly who will take responsibility for implementation? There is no dearth of law in this country, but there is no one to implement it. If the Departmental view is not implemented by the officers and what is the step the Board will take? Will they punish the officers? Or simply transfer them from one place to the other? Abraham Lincon and Mahatma Gandhi could lead lakhs of people and the CBDT finds it impossible to lead a thousand employees. Most of the officers are unruly and greedy and corrupt. Can u lead them? The only way is to weed them out.
The implementation shall be concurrently and uniformly implemented in the respective REGIONS. Income-tax being a central act where is the question of implementations in respective regions. It should be implemented Uniformly and concurrently THROUGHOUT INDIA. Secondly who will take responsibility for implementation? There is no dearth of law in this country, but there is no one to implement it. If the Departmental view is not implemented by the officers and what is the step the Board will take? Will they punish the officers? Or simply transfer them from one place to the other? Abraham Lincon and Mahatma Gandhi could lead lakhs of people and the CBDT finds it impossible to lead a thousand employees. Most of the officers are unruly and greedy and corrupt. Can u lead them? The only way is to weed them out.
To quote a bitter experience in dealing with the CBDT – Went to meet the Chairman with regard to recovery of tax arrears which were created due to high pitched and unreasonable additions. The reaction was “the officers in Mumbai are 7 generations down to my office and I cannot deal with them” If this attitude is reversed and the lower authorities say the CBDT is 7 steps above in the heirarchical ladder and I do not bother to implement the orders then what?
There is a story where one farmer went to patwaris office for change in the mutation entry in the land records on the demise of his father. Patwari asked for bribe which the farmer refused and went to the then King Aurengazeb. Aurangazeb passed order in favour of the farmer and with this he approached the patwari. Patwari said the order is from Delhi which is far away. U want the work to be done pay money. The farmer went once again and complained to Aurangazeb. Aurangazeb said what the patwari disobeys my order! Now only Allah can help you.
This is the state of affairs in the Department. No circular could be of help.
Sporadic
Ref.
“He shall be responsible for ensuring that the DEPARTMENTAL VIEW regarding the interpretation of the Income-tax Act, 1961 is enforced UNIFORMLY AND CONCURRENTLY uniformly within the jurisdiction of THE RESPECTIVE REGION “.
A couple of quick points:
In the context/light of the welcome change in the Govt’s/FM’s policies as publicly pronounced/lately being propagated,the intent could have been made more clear and explicit. That is to the effect that,- for the benefit of the honest taxpayers,the prevailing-for-long adversarial disposition ought to be eschewed by the tax gatherer, and fair play (in its profound sense) needs to be the guiding factor to be followed uniformly henceforth.
There is no gainsaying in that, the IT Act,being a central legislation,applicable to the whole of India,its administration , as well as adjudication, should be ensured to be countrywide on a uniform and universal basis; not on a region wise basis,- as appears to be the message, presumably wrongly conveyed inadvertently.
Is there any tax expert in field practice, eminent and right thinking one at that, holding a different view to share ?!