Schedule of hearings. - Income Tax - 1395/CBDT

INSTRUCTION NO. 1395/CBDT Dated: May 15, 1981 Complaints continue to come to the board from various quarters of inconvenience to the assessees by the ITOs not adhering to the schedule of hearings fixed by them and not informing them wherever possible in advance of the adjournments which are effected due to sudden pre-occupation of the ITO with other urgent work. 2. The estimates committee have also taken note of this fact and it has been decided by the Board that the format of the assessment order should include a column for noting the date of hearings as in the case of appellate orders. This will enable the supervisory officers to keep a check on the number of occasions on which the assessees were called upon to appear before the ITOs. It has also been decided that if the ITO due to any unavoidable circumstances cannot adhere to the schedule of hearing the assessees should be informed in advance either through a letter or through telephone, wherever possible. The information about cancellation or adjournment of hearings should also be displayed on the notice-board outside the office of the ITO concerned and also on the general notice-board of the department for the benefit of the assessees who may come to the department unaware of the cancellation of the hearing. 3. Necessary instructions may be issued to the officers working in your charge.