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TMI Blog2016 (4) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... e letter he should endorse on the letter / application the reason why it is not being accepted with a line or two for the refusal to accept. In case he does accept it and give an acknowledgment he can deal with the applications / letters as is appropriate in accordance with law. We believe that what has happened in this case is an aberration. However, the Chief Commissioner of Income Tax would ensure that his Officers do not behave in such an high handed and unfair manner, not expected of civil servants. Be that as it may, the stay application is still pending decision. Normally, we would have let the Assessing Officer decide the same. However, looking at the manner in which the petitioner has been dealt with by the Assessing Officer in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings. However, the Assessing Officer gave acknowledgement only of application for stay of the penalty proceedings but did not provide an acknowledgment of having accepted and received the stay application dated 17th February, 2016. This action on the part of the Assessing Officer led the petitioner to file this petition on 23rd February, 2016 and also serve it upon the Assessing Officer on 23rd February, 2016 itself. Immediately thereafter, the Assessing Officer provided an acknowledgment to the stay application in terms of Section 220(6) of the Act dated 17th February, 2016 on 23rd February, 2016 to the petitioner. 3. The Assessing Officer has filed an affidavit-in-reply wherein he has stated that in view of the on going discuss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pt is unacceptable. The least that is expected of an civil servant is to be fair and civil. In the absence of the above, his conduct is not one becoming of an Officer belonging to the prestigious Indian Revenue Service. The least that is expected of an Officer is that when a person files an application / letter, which is accepted by him, an acknowledgement should be forthwith given to the party filing the application or letter. In case he refuses to accept the letter he should endorse on the letter / application the reason why it is not being accepted with a line or two for the refusal to accept. In case he does accept it and give an acknowledgment he can deal with the applications / letters as is appropriate in accordance with law. We beli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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