AO Refuses to give acknowledgment - High Court frowns - The least that is expected of civil servant is to be fair and civil
AN assessee filed a Stay Application with the Income Tax Assessing Officer on 17th February 2016. The AO refused to give an acknowledgement. The assessee filed a writ in the High Court on 23rd February and served a copy on the AO on the same day. Immediately the AO gave an acknowledgement to the assessee.
In his affidavit in reply, the AO stated that the assessee should have filed the application for stay at the ASK center located in Aayakar Bhavan, where the Income Tax Department has made arrangements for acceptance of tapal addressed to all the officers located at Aayakar Bhavan - this after accepting the application and giving an acknowledgement.
The High Court was not impressed and observed,
We find this conduct on the part of the Assessing Officer to accept a stay application and not immediately give acknowledgement of its receipt is unacceptable. The least that is expected of a civil servant is to be fair and civil.In the absence of the above, his conduct is not one becoming of an Officer belonging to the prestigious Indian Revenue Service. The least that is expected of an Officer is that when a person files an application / letter, which is accepted by him, an acknowledgement should be forthwith given to the party filing the application or letter. In case he refuses to accept the letter he should endorse on the letter / application the reason why it is not being accepted with a line or two for the refusal to accept. In case he does accept it and give an acknowledgment he can deal with the applications / letters as is appropriate in accordance with law. We believe that what has happened in this case is an aberration. However, the Chief Commissioner of Income Tax would ensure that his Officers do not behave in such a high handed and unfair manner, not expected of civil servants.