Expeditious disposal of applications for rectification under Section 154 of Income-tax Act
THE CBDT in a letter to all Principal Chief Commissioners, states:
1. Expeditious redressal of taxpayers' grievances has been identified as a key result area in the current years Action Plan.
2. In the recently held 31st Annual Conference of PCCsIT/PDGsIT/CCsIT/DGsIT at New Delhi, the Union Finance Minister in his key-note address has also exhorted the Income-tax Department to be prompt in redressing the grievances of taxpayers.
3. It has been a matter of concern that the rectification applications u/s 154 filed by the taxpayers before the field officers are not being dealt with promptly.
4. The Citizen's Charter of the Department requires that applications for rectification are to be disposed of within two months from the end of the month in which application is received.
5. As per the Interim Action Plan for the first quarter of FY 2015-16, all rectification applications that were received up to 31st March 2015, were required to be disposed by 15th May, 2015.
6. It may also be noted that CBDT vide Circular No. 8/2015 dated 14.05.2015 has brought out on SOP for verification and correction of demand. The procedure prescribed therein would lead to correction of disputed demands and shall help in mitigating the grievances to a large extent.
Board wants the Assessing Officers to promptly settle the grievances related to verification of demand.
The Board concludes, The Income-tax Department is committed to prompt redressal of taxpayer grievances and all the officers of the Department are expected to take lead in fulfilling this commitment.
CBDT F. No. 225/148/2015-ITA-II., Dated June 05 2015