9911796707
TMI Blog2024 (10) TMI 778X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment 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 pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the manner and method by which the Committee shall examine the grievance of the petitioner to submit that the respondents could have rejected their grievance petition against the High-Pitch scrutiny assessment. The petitioner filed a grievance petition stating that the Assessing Officer has made a High- Pitch assessment on 05.04.2023. The office of the Principal Chief Commissioner, Income Tax however, vide order dated 02.11.2023 communicated that Local Committee did not find the case to be of High- Pitch scrutiny assessment. A written petition was filed which was also decided on 13.12.2023 and pointed out that the Local Committee had decided the issue after considering the submissions and had communicated the decision that the same was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application of mind or gross negligence of Assessing Officer/Assessment Unit. (iv) The Local Committee may call for the relevant assessment records to peruse from the jurisdictional Pr.CIT concerned. (vi) The Local Committee may seek inputs from the Directorate of Systems (ITBA/e-filing/CPC-ITR, CPC-TDS, etc.), on Systems- related issues emanating from the grievance/matter under consideration, if considered necessary. (vii) Local Committee would ascertain whether the addition(s) made in assessment order is/are not backed by any sound reason or logic, the provisions of law have grossly been ignored. The Committee would also take into consideration whether principles of natural justice have been followed by the Assessing Officer/Assessment Un ..... X X X X Extracts X X X X X X X X Extracts X X X X
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