From :THE SEN TIMES |
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Grievances redressal mechanism for taxpayers soonby Manisha Sen |
New
Delhi: Taxpayers facing "high-pitched" assessments or unfair scrutiny
by the Income Tax Department can now attempt to get their grievances
redressed in a short time before undertaking the arduous litigation
route of courts or other appellate mechanisms.
Central Board of Direct Taxes (CBDT) Chairperson Anita Kapur, who is the administrative head of Income Tax department.
In
a maiden initiative, the Finance Ministry, through the Central Board of
Direct Taxes (CBDT), has asked the department to create "local
committees" comprising senior officers in each region, and has directed
them to dispose such grievance and complaint petitions "within two
months" from the end of the month in which such a petition is received.
These committees are expected to become functional across the country from next month.
"The
CBDT has asked the taxman to constitute these committees in all the
Principal Chief Commissioner ranges of the country. It is expected these
will begin functioning from the middle of next month," a senior
official said.
A
taxpayer, who feels unsatisfied by an order of a tax assessment officer
or thinks it is irrational, can petition the committee which will be
publicised in the media by the respective tax regions, the official
said.
The
local committee of chosen tax officers will examine "whether there is a
prima facie case of high-pitched assessment, non-observance of
principles of natural justice, non-application of mind, gross
negligence or lack of involvement of assessing officer".
"The
committee would ascertain whether the addition made in assessment order
are not backed by any sound reason or logic, the provisions of law have
grossly been misinterpreted or obvious or well-established facts on
records have outrightly been ignored. The committee would also take into
consideration whether the principles of natural justice have been
followed by the assessing officer."
However,
the CBDT has made it clear that these committees "in no way, can be
considered to be an alternative or additional appellate channel" but are
being created to effectively and efficiently deal with genuine
grievances of taxpayers and "help in supporting an environment where
assessment orders are passed in a fair and reasonable manner."