TMI BlogE-proceedings and face less assessment and appeals- officers need to be more attentive, responsible and answerable.X X X X Extracts X X X X X X X X Extracts X X X X ..... E-proceedings and face less assessment and appeals- officers need to be more attentive, responsible and answerable. - By: - DEV KUMAR KOTHARI - Income Tax - Dated:- 23-10-2020 - - Earlier articles on e-proceedings: 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? An Article By: - CA DEV KUMAR KOTHARI July 13, 2019 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 unexpecte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, new source and style of harassment of taxpayers. An Article By: - CA DEV KUMAR KOTHARI May 8, 2019 Order of Tribunal against order of CIT(A) referred to in the article dt. July 13,2019 is reported as follows: 2020 (9) TMI 1015 - ITAT KOLKATA VARUN FINANCE PVT. LTD. VERSUS INCOME-TAX OFFICER, WD-5 (4) , KOLKATA In earlier articles author has discussed about unintended fate of e-proceedings resulting into litigation and harassment of tax payers. In the article dated July 13, 2019 (supra.) a case was discussed in which Ld. CIT(A) had made mockery of e-proceedings by confirming wrongly levied penalty u.s. 271 .1.c by the Ld. AO by ignoring even statement of facts, grounds of appeal and assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment records. He also ignored submissions made through e-proceeding and by emails. Therefore, though the amount involved was small and matter was very old for assessment year 2006-07 the assesse preferred appeal before the Tribunal with the following grounds enclosed to the appeal memo filed by assesse: Grounds of Appeal For that Ld. CIT(A) was wrong in dismissing the appeal ignoring (a) fact that appellant had opted for e-proceedings (b) submitted written submissions and judgments relied on through e-proceedings in my account on departmental website and also by way of emails on official email id of Ld. CIT(A), (c) Ld. CIT(A) has himself considered the appeal through e-proceedings and had uploaded order on portal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and did not serve hard copy of order and (d) the notice of Ld. CIT(A) clearly mentioned to the effect that personal appearance is not necessary and appellant can file written submission by email etc. For that Ld. CIT(A) was wrong in holding that appellant had not made representations and has not filed written submissions there was no compliance etc. and that appellant is not interested in pursuing appeal etc. For that ld. CIT(A) has not passed order, as he is required to pass an order on appeal and after considering material available on records and on merit. For that Ld. CIT(A) was wrong in ignoring that the appellant had paid appeal fees and had filed appeal with documents, and also filed written submissions, therefore pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esumption of appellant not being interested is wrong, unjust and illegal. For that even on basis of statement of facts and grounds of appeal the ld. CIT(A) must have allowed appeal as per precedence relied on in the statement of facts and before the LD. AO. For that the Penalty order is without jurisdiction, the notice u.s. 271 was not specific of charge, and in any case disallowances made by AO and partially confirmed by Ld. CIT(A) are on highly contentious issues therefore, the penalty levied by Ld.AO and confirmed by Ld. CIT(A) be deleted fully. For that in view of facts and circumstances of the case honorable Tribunal may consider to grant cost of appeal in favor of appellant. For that appellant pray for permiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to raise new contentions and grounds of appeal. After filing of appeal assesse also filed paper book with written submissions before the honorable Tribunal. Order of Tribunal: Honourable Tribunal has considered documents in appeal. Honourable Tribunal has allowed appeal of assesse on consideration of one of aspects and contentions raised and vacated penalty levied following binding precedence relied on by assessee and also other judgments after hearing the departmental representative (D.R). On perusal of the order of Tribunal we find that only grounds 1-6 have been mentioned and considered in the order. Ground no. 7 and 8 have not even be mentioned / reproduced in the order and has not been decided. Ground no. 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was important as it relates to request of appellant / assessee for costs of appeal which is in discretion of honourable Tribunal and can be allowed by Tribunal as per provisions reproduced below with highlights added: Orders of Appellate Tribunal. 254. (1) The Appellate Tribunal may, after giving both the parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit. Xxx (2B) The cost of any appeal to the Appellate Tribunal shall be at the discretion of that Tribunal. This case was fit and suitable case to allow costs in favour of assesse because Ld. AO imposed penalty which was contrary to settled law by way of precedence relied on by assesse. This forced assessee to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prefer appeal before Ld. CIT(A). Ld. CIT(A) ignored appeal records and assessment records and confirmed penalty by dismissing appeal in a way of gross mockery of appeal and e-proceedings for appeal. By ignoring the ground no. 7 honourable Tribunal has also passed order in a half-hearted manner. At least the ground should have been considered and decided irrespective of whether cost was allowed or not as it is in discretion of the Tribunal. In fact this was a case in which honourable Tribunal could have allowed costs of appeal in favour even if there was no ground taken by assesse. This is because the Ld. AO imposed penalty by ignoring several judgments of the Supreme Court on issue of penalty when notice u.s. 271 was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... specific and also when disallowances made are on highly contentious issues and similar issues have been decided in favour of other assessee (like disallowance u.s. 14A and counting of 12 months for considering long-term capital asset by considering each calendar month in which asset was held including part of any months). On both issues assesse also relied on precedence which were unfortunately not given credence and the Ld. CIT(A) in his own style of mostly dismissing appeals had confirmed some additions in appeal against quantum order and then again he did not delete penalty and dismissed appeal against penalty by presuming that appellant is not interested in pursuing appeal by ignoring every vital and small matter like payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of appeal fees elaborate statement of facts and ground of appeal and written submissions made in e-proceedings. It seems that even Tribunals and Courts generally have a soft corner for government authorities and we can find that there are large number of deserving cases in which costs were not allowed in favour of tax payers. In this regard readers can also refer to the following article: Awarding heavy costs is the only way to prevent Dept from indulging into un-necessary litigation An Article By: - C.A. DEV KUMAR KOTHARI February 29, 2012 in which COMMISSIONER OF INCOME-TAX VERSUS DSL SOFTWARE LTD - [2011 (10) TMI 423 - KARNATAKA HIGH COURT] . Was also discussed. - - Scholarly articles for knowle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dge sharing authors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... 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