CBDT is no better
The CAG found the CBDT no better.
Inadequate database at CBDT
The CAG observed,
The CBDT is the Cadre Controlling Authority of Indian Revenue Service (IT) officers. The Board had formulated transfer/placement policy in 2005 categorising all stations into three classes and prescribing tenure of officers in different classes of station. The posts have also been categorized as sensitive and non-sensitive. The tenure of an officer in a sensitive post is to be restricted to two years at one stretch. Paragraph 2.6 of the transfer/placement policy stipulates that a correct and complete database is a sine qua non for operationalisation of the policy. The Board has to ensure that a database containing the profiles of all Group ‘A’ officers is created and regularly updated.
The disposition list of officers of the rank of Commissioner of Income Tax prepared by CBDT indicated the stations of their posting. The list, however, did not contain the date from which they were posted at a particular station. The database of other Group ‘A’ officers was not maintained by the Board. It was stated that this was being maintained by the field offices located all over the country. In the absence of correct, complete and up to date central database in CBDT, the implementation of transfer/placement policy in respect of restricted stay of officers at class ‘A’ station, their tenure in sensitive posts, etc. could not have been monitored by the department nor could this aspect be examined by audit. Thus, the main objective of the policy to bring about transparency in postings and restricting tenure on sensitive posts/stations was not achieved.
The Department stated (March 2007) that instructions had been issued to all CCITs (CCAs) to ensure that officers do not get posted to sensitive posts or stations in excess of the prescribed tenure. In the absence of central control by CBDT, it is not clear how the policy will be enforced even in future.
The CAG recommended that The Ministry should urgently complete and update the central database so that the transfer/placement policy can be implemented properly and overstayal in sensitive posts avoided.