The CBDT has addressed a letter dated 5th June 2015 expressing concern that the rectification applications u/s 154 filed by the taxpayers before the field officers are not being dealt with promptly. It is pointed out that the Citizen’s Charter of the Department requires that applications for rectification are to be disposed of within two months from the end of the month in which application is received. The CBDT has directed that all rectification applications that were received up to 31″ March 2015 should be disposed of on or before 20th June 2015. It I stated that the Income-tax Department is committed to prompt redressal of taxpayer grievances and all the officers of the Department are expected to take lead in fulfilling this commitment.
F.No.225/148/2015-ITA•II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
North Block, New DelhiDated the 5th of June, 2015
To
All PCCsIT/PDGsIT/CCsIT/DGsITSubject: Expeditious disposal of applications for rectification under section 154of the Income-¬tax Act, 1961(Act) during the Financial Year 2015-16- reg.-
Sir/Madam,
Expeditious redressal of taxpayers’ grievances has been identified as a key result area in the current years Action Plan. In the recently held 31″Annual Conference of PCCsIT/PDGsIT/CCsIT/DGsIT at New Delhi, the Union Finance Minister in his key-note address has also exhorted the Income-tax Department to be prompt in redressing the grievances of taxpayers. It has been a matter of concern that the rectification applications u/s 154 filed by the taxpayers before the field officers are not being dealt with promptly. The Citizen’s Charter of the Department requires that applications for rectification are to be disposed of within two months from the end of the month in which application is received.
2. As per the Interim Action Plan for the first quarter of FY 2015-16, all rectification applications that were received up to 31″ March 2015, were required to be disposed by 15′” May, 2015. In this regard a feedback report on the achievement of the targets for disposal of rectification applications may be forwarded to the respective Zonal Members, under intimation to Member (IT), on or before 20th June 2015.
3. I am directed to reiterate that the timeline pertaining to this area of work as mentioned above must be strictly adhered to. The supervisory authorities are requested to ensure that the Rectification Registers are properly maintained by the AOs as per the standard operating procedure (SOP) prescribed vide Instruction No. 3/2015 dated 05.07.2013 and disposal of applications for rectification is regularly monitored.
4. It may also be noted that CBDT vide Circular No. 8/2015 dated 14.05.2015 has brought out an SOP for verification and correction of demand. The procedure prescribed therein would lead to correction of disputed demands and shall help in mitigating the grievances to a large extent. I am directed to request that the Assessing Officers may kindly be advised to promptly settle the grievances related to verification of demand in accordance with the said circular. The Income-tax Department is committed to prompt redressal of taxpayer grievances and all the officers of the Department are expected to take lead in fulfilling this commitment.
5. This issues with the approval of Chairperson (CBDT).
Yours faithfully,
(Rohit Garg)
Deputy Secretary to the Govt. of India
the order on application made u/s 154 should be in speaking terms but there is no check or control that the orders are properly issued.
Sir,
Whether there is no “check” to intentional prevention and not passing the Order by IT Authorities even after expiry of the time limit prescribed in Subsection (8) of Section 154 of Income Tax Act, 1961)on the Application for Rectification of Mistake under Section 154?
Whether there is no need of passing the Order u/s 154 by the IT Authorities, atleast intimating that the Application submitted for Rectification of Mistake under Section 154 does not fall under the Section?
Sir,
Whether there is no check to intentional prevention and not passing the Order by IT Authorities even after expiry of the time limit prescribed in Subsection (8) of Section 154 of Income Tax Act, 1961)on the Application for Rectification of Mistake under Section 154?
Whether there is no need of passing the Order u/s 154 atleast intimating that the Application submitted for Rectification of Mistake under Section 154 does not fall unders the Section?
I agree with Shri Mahendra. There has to be accountability of departmental officers . At least the data relaing to applications received u/s 154 in the Aayakar Seva Kendras countrywide and their disposal can be put out in the directive of CBDT AO wise so that the true picture is known to the general public and tax payees in particular.
Again it would be falling on deaf ears in the series of court strictures, directives, guidelines and instructions issued to field officers. Without accountability and adverse report against the erring field officers and commissioners all such directives are exercises in futility.
If the I T Deptt is at all serious. Does it has the data as to compliance of its earlier guidelines?
Simply eye-wash.