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E-PROCEEDINGS OF APPEAL - MOCKERY EVEN AT LEVEL OF COMMISSIONER JUST TO DISMISS APPEAL IN ANY MANNER TO HARASS ASSESSEE – Why action is not taken against Erring officers? Will NAMO 2 government curtail power to harass public?

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E-PROCEEDINGS OF APPEAL - MOCKERY EVEN AT LEVEL OF COMMISSIONER JUST TO DISMISS APPEAL IN ANY MANNER TO HARASS ASSESSEE – Why action is not taken against Erring officers? Will NAMO 2 government curtail power to harass public?
By: CA DEV KUMAR KOTHARI
July 13, 2019
All Articles by: CA DEV KUMAR KOTHARI       View Profile
  • Contents

Earlier article on related subject of e-proceedings and wrong done even by CPC:

Details and information in e-proceedings need to be more relevant and timely to make e-proceeding user friendly. An Article By: - CA DEV KUMAR KOTHARI  July 2, 2019

UNJUST INTIMATION AND ADJUSTMENTS BY CPC – an unexpected, new source and style of harassment of taxpayers.  An Article By: - CA DEV KUMAR KOTHARI May 8, 2019

Earlier article:

In earlier articles some aspects of e-proceedings and webpages of website were discussed pointing out good and defective features. Some wrong done by CPC were also discussed. It seems that slowly even automatic systems which must run based on software and in impartial manner are being twisted and used as a handy tool to harass taxpayers.

It has also been experienced that CPC is totally  ignoring submissions made in response to CPC communication and making additions in the intimation u/s 143.1 without providing opportunity to taxpayer for online submissions as may be required to understand and verify claim.

The website is good, however, it appears that officers who want to harass taxpayers can even misuse the website in a manner that they can work in high handed manner and can ignore submissions of taxpayers and pass totally illegal orders. But there is no one to ask on wrong doing, there is no action against wrong done.

Totally wrong order without any consideration of submissions in e-proceeding

In this write-up an instance is bring to notice in which order has been passed in a very illegal and unreasonable manner. The target of CIT(A) was just to dismiss appeal, in any manner by ignoring even the information found in appeal memo, submissions made in e-proceedings. And assessment records to which CIT(A) had access and can look into as the appellant had relied on the same also.

e-proceedings:

As discussed in earlier article under link e-proceedings one can look into e-proceedings initiated, responses submitted and responses submitted can also be viewed.

A case of appeal before CIT(A)- appeal dismissed for alleged non-prosecution:

An appeal against penalty order was filed online. It was in e-proceeding. Appellant made submissions which were and are still found available on the website. Screen shots of some webpages and some webpages saved as PDF doc are attached/ appended which shows that proceeding was open, and assesse has made submission before due date for submission. In fact as required by the CIT(A), assesse had also sent copy of submission through email of CIT(A).

For the reasons best known to the CIT(A) , he has ignored all submissions, rather he had noted in the order that notices were served, notices were also sent on email id of assesse and then CIT(A) has alleged that there was no appearance / representation and any written submissions have also not been filed.  E-proceedings have been closed, and link for order is provided/ In orders so attached with link, in one link order passed has been attached and in another link a part of some other order is attached.

This clearly shows that CIT(A) had reviewed e-proceeding link and information found including the submission made by assesse.

Submissions of assesse/ appellant:

Reference and full submissions made by assesse are available on the website. Few screen shots and webpages showing fact that the  appeal was  in e-proceeding and links for  various submissions as are available on clicking the link entire documents submitted by assesse are available. Some of  Webpages viewed on 12.07.19  in connection with e-proceeding are appended below:

 

It appears that CIT(A) had deliberately ignored all submissions.

Order of CIT(A):

In the order CIT(A) has partially and in distorted manner, in his own style, mentioned facts, grounds of appeal  and some judgments relied on by appellant in appeal memo itself. As noted in order itself, infact, even without any submissions CIT(A) must have decided appeal in favour of assesse as reliance on judgments as referred by assesse in appeal memo were enough to allow relief and CIT(A) was duty bound to follow judgments of the Supreme Court mentioned by appellant in appeal memo and also as extracted by CIT(A) in his order also. In case of need CIT(A) should have looked into assessment records also.

In case of need CIT(A) could have changed appeal from e-proceeding to physical proceedings and ordered accordingly and then could have asked appellant to make representation. But that was also not done.

For the reasons best known to him ( which is apparently to harass assesse/ appellant) CIT(A) has mentioned in the order that there was no compliance, any written submission has not been filed, so he presumed that appellant in not interested in prosecuting appeal. He has also mentioned various dates of hearing and that no one appeared and any adjournment petition has also not been filed. He has also mentioned that “ The law assists those who are vigilant and not those who sleep over their rights. This principle is embodied in the well-known dictum - "vigilantibus, non dormientibus, iura subvenient".

He has referred to many judgments with a view to dismiss appeal  for non-prosecution while totally ignoring submissions of assesse in e-proceeding through my account on website of department and also submission forwarded by emails by assesse.

He has ignored his duty as CIT(A) to pass an order on appeal He has dismissed appeal  which he could not. He has to decided appeal on merit based on material available on records ( which also include assessment records)

Ultimately he has dismissed appeal as follows:

Hence, by considering the above, it appears that the assessee is not interested in prosecuting its appeal. I, therefore, dismiss the appeal filed by the assessee for non-prosecution.

In the result, the appeal of the appellant is dismissed. 

Copy of order of CIT(A) is also reproduced below:

 

This order of CIT(A) clearly shows that how carelessly authorities, even of rank of Commissioner can work in a manner not at all conceivable and expected from such authorities.

The question is how long such inefficiencies can be tolerated from senior officers on whom very large amount of salary and benefits are spent from taxes paid by public.

Moot questions are :

  1.  why any action is not taken against such erring officers?
  2. Why even senior officers are so careless.
  3. Why officers take taxpayer as faltoo people and do not respect taxpayer and his representative and their time and efforts?
  4. Why Commissioner (A) and similar other officers deliberately pass wrong orders?
  5. Why in case of appeal against such orders, honourable Tribunal take a lenient view against officers and restores the appeal to the same officer, in very simple words in order,  instead of taking some action against erring officers and granting costs in favour of taxpayers.

Let us hope in NAMO 2 government there will be action against wrong doings of officers.

 

By: CA DEV KUMAR KOTHARI - July 13, 2019

 

Discussions to this article

 

Readers will find as attachments to the article, on clicking the link and at the time of printing the article- various screen shots and print of webpages named as VFPL_1 to VEFL_6 AND ORDER_2.

Readers are requested to send their experience on similar matters. It is learnt that there have been mockery of e-proceedings in many cases in different proceedings and even in e-nirvan wherein submissions are not fully considered and some-how matters are disposed off. Cases aree also found due to data distortion demands have been raised by increasing income, reducing deductions, etc.

By: DEV KUMAR KOTHARI
Dated: 13/07/2019

Article published at

https://www.taxmanagementindia.com/visitor/Article.asp?Expert_ID=5385

Some parts of article have been missed in printing on the webpage, therefore entire article is reproduced below. For attachments please click on original article on website. Editor and management of website are requested to upload article again with suitable remarks for attachments.

E-PROCEEDINGS OF APPEAL - MOCKERY EVEN AT LEVEL OF COMMISSIONER JUST TO DISMISS APPEAL IN ANY MANNER TO HARASS ASSESSEE – Why action is not taken against Erring officers? Will NAMO 2 government curtail power to harass public?

CA Dev Kumar Kothari

Earlier article on related subject of e-proceedings and wrong done even by CPC:

Details and information in e-proceedings need to be more relevant and timely to make e-proceeding user friendly. An Article By: - CA DEV KUMAR KOTHARI

July 2, 2019

UNJUST INTIMATION AND ADJUSTMENTS BY CPC – an unexpected, new source and style of harassment of taxpayers. An Article By: - CA DEV KUMAR KOTHARI May 8, 2019

Earlier article:

In earlier articles some aspects of e-proceedings and webpages of website were discussed pointing out good and defective features. Some wrong done by CPC were also discussed. It seems that slowly even automatic systems which must run based on software and in impartial manner are being twisted and used as a handy tool to harass taxpayers.

It has also been experienced that CPC is totally ignoring submissions made in response to CPC communication and making additions in the intimation u/s 143.1 without providing opportunity to taxpayer for online submissions as may be required to understand and verify claim.

The website is good, however, it appears that officers who want to harass taxpayers can even misuse the website in a manner that they can work in high handed manner and can ignore submissions of taxpayers and pass totally illegal orders. But there is no one to ask on wrong doing, there is no action against wrong done.

Totally wrong order without any consideration of submissions in e-proceeding

In this write-up an instance is bring to notice in which order has been passed in a very illegal and unreasonable manner. The target of CIT(A) was just to dismiss appeal, in any manner by ignoring even the information found in appeal memo, submissions made in e-proceedings. And assessment records to which CIT(A) had access and can look into as the appellant had relied on the same also.

e-proceedings:

As discussed in earlier article under link e-proceedings one can look into e-proceedings initiated , responses submitted and responses submitted can also be viewed.

A case of appeal before CIT(A)- appeal dismissed for alleged non-prosecution:

An appeal against penalty order was filed online. It was in e-proceeding. Appellant made submissions which were and are still found available on the website. Screen shots of some webpages and some webpages saved as PDF doc are attached/ appended which shows that proceeding was open, and assesse has made submission before due date for submission. In fact as required by the CIT(A), assesse had also sent copy of submission through email of CIT(A).

For the reasons best known to the CIT(A) , he has ignored all submissions, rather he had noted in the order that notices were served, notices were also sent on email id of assesse and then CIT(A) has alleged that there was no appearance / representation and any written submissions have also not been filed. E-proceedings have been closed, and link for order is provided/ In orders so attached with link, in one link order passed has been attached and in another link a part of some other order is attached.

This clearly shows that CIT(A) had reviewed e-proceeding link and information found including the submission made by assesse.

Submissions of assesse/ appellant:

Reference and full submissions made by assesse are available on the website. Few screen shots and webpages showing fact that the appeal was in e-proceeding and links for various submissions as are available on clicking the link entire documents submitted by assesse are available. Some of Webpages viewed on 12.07.19 in connection with e-proceeding are appended below: found as attachments to the article.

It appears that CIT(A) had deliberately ignored all submissions.

Order of CIT(A):

In the order CIT(A) has partially and in distorted manner, in his own style, mentioned facts, grounds of appeal and some judgments relied on by appellant in appeal memo itself. As noted in order itself,in fact, even without any submissions CIT(A) must have decided appeal in favour of assesse as reliance on judgments as referred by assesse in appeal memo were enough to allow relief and CIT(A) was duty bound to follow judgments of the Supreme Court mentioned by appellant in appeal memo and also as extracted by CIT(A) in his order also. In case of need CIT(A) should have looked into assessment records also.

In case of need CIT(A) could have changed appeal from e-proceeding to physical proceedings and ordered accordingly and then could have asked appellant to make representation. But that was also not done.

For the reasons best known to him ( which is apparently to harass assesse/ appellant) CIT(A) has mentioned in the order that there was no compliance, any written submission has not been filed, so he presumed that appellant in not interested in prosecuting appeal. He has also mentioned various dates of hearing and that no one appeared and any adjournment petition has also not been filed. He has also mentioned that “ The law assists those who are vigilant and not those who sleep over their rights. This principle is embodied in the well-known dictum - "vigilantibus, non dormientibus, iura subvenient".

He has referred to many judgments with a view to dismiss appeal for non-prosecution while totally ignoring submissions of assesse in e-proceeding through my account on website of department and also submission forwarded by emails by assesse.

He has ignored his duty as CIT(A) to pass an order on appeal He has dismissed appeal which he could not. He has to decided appeal on merit based on material available on records ( which also include assessment records)

Ultimately he has dismissed appeal as follows:

Hence, by considering the above, it appears that the assessee is not interested in prosecuting its appeal. I, therefore, dismiss the appeal filed by the assessee for non-prosecution.

In the result, the appeal of the appellant is dismissed.

Copy of order of CIT(A) is found as attachment to the article.

This order of CIT(A) clearly shows that how carelessly authorities, even of rank of Commissioner can work in a manner not at all conceivable and expected from such authorities.

The question is how long such inefficiencies can be tolerated from senior officers on whom very large amount of salary and benefits are spent from taxes paid by public.

Moot questions are :

  1. why any action is not taken against such erring officers?
  2. Why even senior officers are so careless.
  3. Why officers take taxpayer as faltoo people and do not respect taxpayer and his representative and their time and efforts?
  4. Why Commissioner (A) and similar other officers deliberately pass wrong orders?
  5. Why in case of appeal against such orders, honorable Tribunal take a lenient view against officers and restores the appeal to the same officer, in very simple words in order, instead of taking some action against erring officers and granting costs in favour of taxpayers.

Let us hope in NAMO 2 government there will be action against wrong doings of officers.

By: DEV KUMAR KOTHARI
Dated: 13/07/2019

When article was opened with internet explorer and Mozilla it was found incomplete and attachments were not shown in text of article. However when opened in mobile smart phone with Chrome full text is showing with attachment at places of insertion. This is for sharing experience.

By: DEV KUMAR KOTHARI
Dated: 13/07/2019

Hats off to your efforts. Lot of hard work you have did. It is clearly visible from the detailed article. Thanks for sharing knowledge. Can we expect your participation in Discussion Forum as well. We would like to learn from you. Thanks.

By: Ganeshan Kalyani
Dated: 15/07/2019

 

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