Defiant and disobedient Chief Commissioner – Government cracks the whip
Very often, the Board finds that its instructions are treated with scant respect by the chieftains in the field and Board is often faced with the piquant situation that its directions are flouted with impunity by the field, in spite of the Board telling them that such disobedience will be viewed seriously. But many of them know that there will be no view, let alone a serious view and in many cases by the time it is viewed, the original viewer is retired and the new one has no patience to seriously view the instructions issued by his predecessor.
But in a rare exercise of power in a swift, serious and stern view, the Government has transferred an errant Chief Commissioner of Income Tax and has called for his explanation.
In a letter dated 28.12.2007, the CCIT, Kanpur had been directed that no transfer of officers in any grade under his charge should be effected without the prior approval of the Board. In spite of these directions, it seems the CCIT went ahead and transferred some officers, which had been apparently brought to the notice of the Board (obviously by those officers, who are not happy with the transfers)
In a swift action in less than ten days, the Government transferred the CCIT and has called for his explanation. When a big tree falls, some plants get crumbled. The ITO( Admn ) is also asked to explain. Can the poor ITO who signed the order as per the directions of hic CC be held responsible? Could he possibly disobey his boss, the CC?
Perhaps to show that the Board means business, copies of the order had been sent to all Chief Commissioners of Income Tax.
In the army, they have a theory, “to command is to obey” – you can't really command your subordinates without obeying your superiors. What kind of impression senior officers would be creating when they flout the instructions of even the Apex decision making body like the Board? What right have they to expect and demand obedience from their subordinates, when they don't obey their superiors? And what will happen to government business when everyone starts disobeying his superior officers?
Senior officers should set an example and be seen as a role model and should not be seen as irresponsible juvenile delinquents, being punished by the headmaster.
And incidentally all the transfer orders, issued by the defiant Chief Commissioner against Board instructions, had been cancelled.
These are small games the taxmen play with the taxpayer's money!
MFDR order No. dated the 11 th January 2008.