Ranchi needs at least three CIT Appeals
WE received this from a leading CA -
There was a news article in the site stating the ‘pendency of APPEALS BEFORE CIT(Appeals) - - 30.10.2012'.
In this matter, I would like to bring forth a very important discussion to the notice of all the taxitizens.
Ranchi is a place which has no CIT(Appeal) from late 2008 onwards. The jurisdiction of CIT(Appeal), Ranchi not only covers the jurisdiction of Appeals arising out of the Assessing Officers of Ranchi and Daltonganj but it also covers all the Appeals pertaining to the office of the Additional Commissioner (Central), Ranchi who has the jurisdiction of the search assessments. The Addl. Commissioner holds the supervisory powers of four deputy Commissioners (AOS)
A very strange occurrence has taken place in Ranchi, which has called for unnecessary dispute in the Courts.
The Office of the CIT(Appeal) was vacant for a long time. The Hon'ble Board posted a Commissioner of Appeals here who has joined against his will, which is clear with certain intentions.
Assessments are going on and the Appeals are mounting up. By the end of December, the pendency of CIT(Appeal), Ranchi would not be less than 5000 cases. The Assessing Officer, who has made assessments are invoking the provisions of Section 221 and 226 against which the Writs are filed before the Hon'ble Jharkhand High Court. High court is suggesting the postings but nothing concrete has come out. One day, contempt petition against the Board may come up.
The Central Board of Direct Taxes is giving additional charges to CIT(Appeals) of different Regions but for the reasons best known, nobody opts for this.
Four years back, Ranchi was considered to be a model where performance of Bar and Bench was exemplary. But then what happened?
There are Commissioners who would like to be posted at Ranchi. Why the charges are not given to them? The Bar and Bench relationship can again be made if Ranchi is not considered as a place of punishment posting .
The office of the CIT (Appeals) has its own integrity and at this juncture, it should be seen that steps should be taken to post good officer understanding the Tax Laws so that a good place is not made bad. Due to the vacant post of CIT(Appeals), the pendency before the Appellate Tribunal has gone down to 200 cases only whereas, the cases pending before the CIT(Appeal) are around 5000.
It is expected that in each year, a CIT(Appeal) would dispose around 300 cases. If the statistics are believed then to clear up this pendency, another 10 years would be needed.
Justice delayed is justice denied and this is not only going to be set back to the assessee but it becomes a burden to the Revenue also when the Tax collected forcefully is returned with interest by the Central Government.
It further destroys a congenial atmosphere and with this the Tax friendly atmosphere so created in past is totally disturbed.
taxindiaonline.com has always raised issue for the well being of the Department as well as the assessee.
We most graciously pray to take up the issue for the larger interest of Jharkhand.