CBDT Hounds Retired Commissioner
THIS is the sad story of a retired Commissioner of Income Tax who is hounded by the CBDT for the orders passed by him as a CIT(A). I am scared to publish this, as after reading this sad story of a Commissioner who is not allowed to live in peaceful retirement, no Revenue Officer will dare to pass any order in favour of the assessee.
Is the Revenue Board sending a strong message? Will the FM correct this blatant attack on the concept of independence of judiciary?
Read on the story of Pavan Ved, Retired Commissioner of Income Tax, in his own words:-
In 2005-6, I as commissioner of income tax (appeals) allowed the appeal of Shri D S Parihar; a Shiv Sena leader and of Bharat Grih Nirman Samiti.
After more than 7 Years; in September 2013, I was asked why I wrongly allowed the appeal. I was given incomplete uncertified old files to offer explanation.
I requested the authorities to first certify the old file as correct and complete and to let me know status of further appeal in higher court if any. My request was denied.
That appeal decision was not placed in file and I was served charge sheet for major penalty on 4-7-2014 and my retirement benefits were withheld.
When I inquired from the officer concerned under RTI, it was found that the order passed by me was already upheld years ago by higher appellate authorities.
Thus by not placing these orders, the authorities in CBDT misled entire higher hierarchy and got approval for charge sheet and thus played mala fide against me.
Moreover the real culprits causing the loss of revenue were the assessing officers who have been spared. A clear case of mala fide exercise of power by vigilance wing of CBDT.
In another appeal decided by me, the allegation is that I allowed the appeal simply on the ground that higher appellate authority had allowed the appeal on the same point in some other case. Such allegation clearly shows that the authorities sitting in CBDT do not have elementary knowledge of law.
In a third case, one of the allegations is that I passed appeal order immediately the next day of hearing.
I had pointed out that supreme court had already held that questioning the judicial decisions would amount to contempt of court. Judge cannot be challenged. Only his decision can be challenged. Still charges have been framed causing willful contempt of court.
At the same time, it is worth mentioning that when my officers in audit found underassessment of Rs. 500 Crores on the basis of obviously unbelievable transactions done by the assessee, vigilance wing did possibly not find it worth charging the erring official guilty of negligence.
As per procedures, charge sheet is issued after the file passes through
(1) DIT (V), (2)DGIT (V), (3)Member CBDT, (4)Chairman CBDT, (5) CVC for advice, (6)Revenue secretary and (7) FM for final approval and drafting of charge sheet.
Two letters written to FM have remained un-replied and my RTI is still pending.
This is just the tip of the iceberg. Whole episode of harassment by CBDT is just nothing but a good horror story.
Is it not a kind of terrorism to kill the career of innocent officer?
Will Chairman CBDT / finance ministry officials offer their version through this publication?
Will any member of parliament raise this question in parliament?
Will IRS association take up the issue?
Will court take suomoto cognizance of this situation?
Will PMO take any action?
Will real culprits ever be punished?
Will Arvind Kejriwal intervene in the matter relating to his own department?
Else the careers of innocent officers will continue to be attacked by such officers sitting in CBDT?
There appears to be a need to fill vigilance wing of CBDT only with non-IRS officers so that they can take independent view in the matters unaffected by their interpersonal relations of whole career with other officers and personal vendetta can be avoided.
This is obviously written in frustration and anguish. Why should the Department torture one of its better officers and that too after retirement? And this man worked as DR in ITAT for many years!
If you are going to initiate vigilance action against officers for the orders passed by them, why have an adjudication and appellate mechanism at all? Let the Assessing Officer be made the Final Authority and he should be directed to pass all orders in favour of Revenue only.