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2024 (10) TMI 778 - HC - Income TaxComplaint against the Assessment Officer - Examining the grievances of assessee by Local Committee, in cases, which are of High-Pitch scrutiny assessment - respondents authority deprived an assessee by rejecting their claim stating that the assessment does not fall within the ambit of High-Pitch assessment and without giving any reason - HELD THAT - While examining, the Local Committee has to submit a report when the order is to be treated as High-Pitch assessment or not. The petitioner has already been conveyed vide impugned order dated 02.11.2023 that the Local Committee did find their case to be of High-Pitch assessment. The question of giving an opportunity of hearing to the petitioner by the Local Committee, however, does not arise as there is no such provision laid down in the SOP. Claim of the petitioner that they should have been heard by the Local Committee is without basis. It may be noticed that if the revised SOP issued on 23.04.2022, the Director, CBDT has also noticed that the purpose of constitution of Local Committee is to be effectively and efficiently dealt with the genuine grievance of the tax payers and help in supporting environment where the assessment order has been passed in a fair and reasonable manner. It is to be noted that the Local Committee cannot be treated an alternative forum to dispute resolution/proceedings. Thus, an assessee cannot force that his case must be necessarily examined and decided by the Local Committee itself even if the Local Committee reached to the conclusion that it is not a case of High-Pitch assessment. Having reached to the aforesaid conclusion, we do not find any reason to entertain this writ petition.
Issues:
1. Interpretation of the role of Local Committee in examining grievances of the assessee against the Assessment Officer. 2. Whether the Local Committee's decision on the assessment falls within the ambit of High-Pitch scrutiny assessment can be challenged. 3. Whether the petitioner should have been given an opportunity of hearing by the Local Committee. 4. The scope and limitations of the Local Committee in resolving tax payers' grievances. 5. Whether the Local Committee can be considered an alternative forum to dispute resolution/appellate proceedings. Analysis: 1. The main issue raised was the interpretation of the role of the Local Committee in examining grievances of the assessee against the Assessment Officer. The petitioner argued that the respondents could not reject their claim without reason, especially in cases of High-Pitch scrutiny assessment. Reference was made to the orders of the Allahabad High Court and the Standard Operating Procedure (SOP) laid down by the Principal Chief Commissioner. 2. The decision of the Local Committee on whether the assessment falls within the ambit of High-Pitch scrutiny assessment was challenged by the petitioner. The petitioner filed a grievance petition stating that the Assessing Officer had made a High-Pitch assessment, but the Local Committee did not find it to be so. The petitioner contended that they should have been heard by the Local Committee. 3. The petitioner's argument regarding the opportunity of hearing by the Local Committee was examined. The court noted that the SOP did not provide for a provision for the petitioner to be heard by the Local Committee. The court emphasized that the purpose of the Local Committee is to address genuine grievances of taxpayers and ensure fair assessment orders. 4. The scope and limitations of the Local Committee in resolving taxpayers' grievances were discussed. The court highlighted that the Local Committee cannot be considered an alternative forum to dispute resolution or appellate proceedings. The Local Committee's role is to ensure assessments are conducted fairly and reasonably. 5. In conclusion, the court dismissed the writ petition, stating that the petitioner could challenge the assessment order before the appellate authority. The court emphasized that the Local Committee's decision on whether an assessment is High-Pitch or not is final, and the petitioner cannot force the Local Committee to examine their case if it is not deemed a High-Pitch assessment.
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