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TMI Blog2024 (10) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... er having created a Forum for examining the grievances of the assessee against the Assessment Officer by a Local Committee, in cases, which are of High-Pitch scrutiny assessment, the respondents' authority cannot deprive an assessee by rejecting their claim stating that the assessment does not fall within the ambit of High-Pitch assessment and without giving any reason. Learned counsel has taken this Court to the orders passed by the Allahabad High Court as well as to the Standard Operating Procedure (SOP) laid down by the Principal Chief Commissioner which provides the manner and method by which the Committee shall examine the grievance of the petitioner to submit that the respondents could have rejected their grievance petition against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce petition received by the Local Committee would be acknowledged. A separate record would be maintained for dealing with such petitions by the Member-Secretary. (ii) Members -Secretary on receipt of taxpayers' grievances of High-Pitched Assessment, will forward the same to the Chairman and Members of the Local Committee within three days of receipt of the grievance. (iii) The grievance petition received by Local Committee would be examined by it to ascertain whether there is a prima facie case of High-Pitched Assessment, non-observance of principles of natural justice, non-application of mind or gross negligence of Assessing Officer/Assessment Unit. (iv) The Local Committee may call for the relevant assessment records to peruse from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g an opportunity of hearing to the petitioner by the Local Committee, however, does not arise as there is no such provision laid down in the SOP. In view thereof, the claim of the petitioner that they should have been heard by the Local Committee is without basis. It may be noticed that if the revised SOP issued on 23.04.2022, the Director, CBDT has also noticed that the purpose of constitution of Local Committee is to be effectively and efficiently dealt with the genuine grievance of the tax payers and help in supporting environment where the assessment order has been passed in a fair and reasonable manner. It is to be noted that the Local Committee cannot be treated an alternative forum to dispute resolution/proceedings. Thus, an assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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