Why Field Officers are bent on making frivolous Appeals?
IN the recently held conference of Chief Commissioners and DGs of CBEC, one of the groups discussed the issue of improving productivity and the Group concluded that productivity can be improved if frivolous litigation was avoided. This was recognised as the biggest malaise. But a very senior officer asked a pertinent question, “How can frivolous litigation be avoided?; Till the Supreme Court decides the issue, you have to continue issuing notices and filing appeals!”
After the conference, the Chief Commissioners exhort the Commissioners, “The Board may say so many things; but you have a career to protect”. The message is loud and clear. Don't give refunds; don't pass any order in favour of the assessee; if any officer has the audacity to pass any order favourable to the assessee, ensure that an appeal is filed. You will never get into trouble for filing a frivolous appeal or passing an order against an assessee, however ridiculous it is!
In the Tribunal and High Courts, the DRs and Counsels for Government put up a pathetic performance defending atrocious orders and frivolous appeals. In fact some corrupt officers collect money to pass orders against the assessees and tell them, “you will surely win in the Tribunal”. Some officers openly tell their order writers, “why should you worry, let them go to Tribunal”
The officers who blindly pass orders in favour of Revenue and file appeals routinely are certainly not the sincere and loyal officers of the Department. They are the real enemies to the Department, bleeding it unwarranted expenditure, clogging the courts and tarnishing the image of the Department. Such irresponsible officers cause irreparable damage not only to the Department, but the Government as a whole.