Contact details of tax officers must be complete – CBDT must issue further instructions and tax authorities must follow instructions- erring officers must be penalised in appropriate manner

[CA DEV KUMAR KOTHARI]

References and links:

Section 119 of the Income-tax Act, 1961 – Instructions to subordinate authorities.

Recent instructions dated 30.08.2016, 15.12.2015 and 05.02.15 about phone number and email address on letter head and notices issued by tax authorities.

Instructions about email id and telephone numbers:

It is rather unfortunate to observe that instructions or orders issued by CBDT are not taken seriously- even on simple aspect of providing contact details on letter head of tax authority issuing a notice or letter to tax payers.

For such simple matters Board had issued at least three instructions in recent past on 30.08.2016, 15.12.2015 and 05.02.15. Let us hope, now instructions shall be followed.

Instructions for good administration not followed:

CBDT have issued many circulars aiming for good administration, ease of dealing with public, easy access of taxpayer with his tax officers and good relations with taxpayers. However, it appears that many of tax authorities are not taking instructions, circulars and orders of CBDT in right perspective and in sincere manner.

Many instructions, circulars and orders are not followed by lower authorities and tax payers are forced to indulge into litigation.

Many instructions/ circulars are not followed by tax authorities and they indulge into un-necessary litigation, contrary to policy decision of CBDT/ GOI,  and forces tax payers to contest the same.

Court orders are also not followed:

It is also very common that even binding judgments are not followed by many tax authorities. Many times litigation is forced upon tax payers because binding judgments are not followed and demand are raised or litigation is undertaken by tax authorities even if legal position is settled. This causes brain drain and wasteful expenditure on un-desirable litigation.

Approach of who cares?

It seems that tax authorities have approach of ‘who care for instructions’? and  ‘who care for  judgments’? This is a serious matter and amount to indiscipline, insubordination and not following rule of judicial discipline.

Why such practices are continuing?

Such practices are continuing because tax authorities have lot of powers to harass tax payers. For this reason, complaints are rarely raised. It is experience that even suggestions send to senior authorities are considered as complaint and then the authorities start to harass tax payers / professionals in different manner like making high pitched assessments, raising huge demands and forcing recovery etc. 

Therefore, generally  taxpayers as well as tax practioners have to adopt practice of bearing with tax authorities even unbearable behaviour and attitude without raising complaint or grievances.

This is reason that practices of harassment are adopted, whenever there is scope. Exceptions of tax officers not harassing public, even when there is scope are rarest of rare.

Long ago, in initial stage of professional work, author had written an article ‘assessment or Harassment’. It seems that even today same practices are continued, whenever there is scrutiny assessment or otherwise tax officers get a chance to harass taxpayers.

For such actions or omissions disciplinary actions are desirable.

Letters, notices etc. of tax authorities:

Many ( rather say most of them)  tax authorities issues letters, notices etc. without complete contact details. Many tax offices are in big buildings and it becomes difficult to find out location of office of authority and his chamber. The contact details must include:

Complete postal address, like name of building , premises number, street name and number etc.

Room number and floor of building.

Landline phone number of Board with extension number for officer and his office staff room, and direct phone numbers, fax-phone number etc..

Official email id of officer and office.

Mobile phone number of officer and his next assistant (PA, TI or TA).

Communication for adoption of email by taxpayers also does not contain email id of officer:

Surprisingly in some of recent communications sent by tax authorities to taxpayers about option given to taxpayer to communicate through email id also it was noticed that email id of tax authority was not given in the communication. Even phone number and extension was not given. Therefore, tax payer has to approach tax officer or his office staff to get such information.

Even on personal visit and enquiry from the concerned officer, and request, email id of officer was not provided.

When email id of officer is not provided, how taxpayers can opt for communication through email?

CBDT circulars for contact details on letters, notices etc.

Earlier vide F. No. Dir.(Hqrs.)/CH(DT)/29/2015/2030  dt. 15 December 2015  Order-Instruction was issued as follows:

To

1. All Members of CBDT

2. All Pr. CCsIT (CCA)s CBDT

3. All Pr. DGsIT CBDT

4. JS(Admin) CBDT

Sub: Facilitating Taxpayers' electronic interface with the Department - reg.

I am directed to refer to subject mentioned above and to say that the Revenue Secretary has directed that henceforth any notice/letter/communication issued by any officer under Department of Revenue; including CBDT, its directorates and field formations; to the tax payers, members of public should invariably contain mention of e-mail address and office phone numbers, of the officers signing such, communications/notice/letters for facilitating tax payers' electronic interface with the Department.

All are requested to kindly ensure that the above directions are strictly followed. This issue in supersession of earlier letter dated 02.12.15.

(SD Bhasor)

Deputy Secretary-HQ

It seems that the above instruction was not followed and therefore a new circular has been issued for ensuring strict compliance. The circular is reproduced below with highlights added by author:

F. No. 225/214/2016/ITA.II

Government of India

Ministry of Finance

Department of Revenue (CBDT)

North-Block, New Delhi, the 30th of August, 2016

To
All Pr. Chief Commissioners of Income-tax/ Pr.CCIT (International-tax)
All Directors General of Income-tax/CCIT (Exemptions)

Sir/Madam

Subject: Step to facilitate taxpayers electronic interface with the income-tax department-regd.-

This has reference to CBDT letter in F.No.Dir (Hqrs)/CH(DT)/29/2015/2030 dated 15/12/2015 (copy enclosed) wherein various income-tax authorities including the field formations were directed to mention their e-mail address and office telephone number in all notices/letters/communications which were being issued by them to the taxpayers.

2. As you are aware, this step was taken to facilitate and increase taxpayers electronic interface with the However, several instances have come to the notice of the Board, more specifically in the context of statutory notices under section 143(2) of the IT Act being issued by the Assessing Officers, that these notices do not contain any such details. This has led to a situation where the taxpayers who want to communicate with the Assessing Officer through e-mail or wish to make statutory compliance electronically are unable to do so. Further, non furnishing of official telephone number also causes inconvenience to the taxpayer concerned  in  case  he needs to seek any clarification from the Assessing Officer.

3. Therefore, looking into the difficulties being faced by the taxpayers due to lack of proper compliance with earlier directions of the Board by some income-tax authorities, I am directed to request that all income-tax authorities under your jurisdiction should be suitably instructed and sensitized to invariably mention their official e-mail Ids along with official telephone numbers/fax number in all notices/letters/communications being issued by them to the 

4. The above directions should be followed strictly. The supervisory officers are requested to monitor compliance in this regard by random verification of such notices/letters/communications being issued by the income-tax authorities working under them. Further, in all time-barring scrutiny cases and in cases where notice for any statutory proceeding has been issued during this financial year till now without the necessary communication details of the income-tax authority concerned, such information should be furnished to the concerned taxpayer immediately.

5. I am further directed to state that the suggested mode of communication with the taxpayers in para 3 above, may also be followed by the Commissioner (Appeals) while handling appellate matters.

Enclosure: as above

Yours faithfully,

(Rohit Garg)
DS (ITA.II), CBDT
Tele-fax No. 011-23092152,
email: [email protected]

Experience in Kolkata:

In Kolkata we have Income Tax Offices at many places six  exclusive   buildings of income-tax department namely  (1) Aayakar Bhawan, (2)  Aayakar Bhawan- Extension, (3) Aayakar Bhawan – Bamboo willa, (4) Aayakar Bhawan Dakhin and  (5) Aayakar Bhawan Poorva and (6) 3 Government Place (West).  Besides these exclusive buildings of department there are many income-tax offices in other buildings namely (1) Poddar Court, (2)  54, Rafi Ahmed Kidwai Road (3) 10 Middleton Row, (4) Strand Road etc.

It is very difficult to get telephone connection in these buildings. Experience shows that it take at least 30-35 minutes to get connected to proper tax officer, unless you know direct number. Even telephone operators are unable to give you access to the concerned officer. About 15-20 days ago, author had seen phone numbers on website of department, the phone number given for the EPBX board was  factually direct number of some other officer. So the websites are also not updated.

Complete contact details of all officers must be made available on website and these must be updated regularly.

CBDT circulars for ease of public must be complied with by officers:

Instructions/ circulars issued by CBDT must be complied with by tax authorities, particularly when such instructions are for ease of tax payers and allow some relief. Officers not flowing such circulars / instructions must be penalised in suitable manner.

For example, if a notice, letter does not bear complete and correct address and contact details, of the officer, there must be some warning, minus points or curtailment of salary or benefits.

Discussions to this article

[Ganeshan Kalyani]

Sir, nice article.