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Working late hours may not be always productive. So believes the Chennai Bench of the Income Tax Tribunal.
Considering an application related to the assessment year 2015-16, wherein the applicant counsel submitted that the Commissioner of Income Tax or CIT (Appeals) has simply reproduced the assessment order and the notice of hearing, and then dismissed the appeal without appreciating the material available on record, the Bench said: “Working in the late hours up to 10 pm in the night and passing this kind of cryptic and non-speaking order will not only affect the health of the officer, but also prejudice the interest of the assessee. This could have been avoided by the CIT (Appeals).”
The Bench took note of the late working hours and said that the CIT (Appeals) need not work round the clock. The Tribunal has advised that the government official work within the office hours as prescribed and take sufficient rest, so that he may recoup his energy to do his job the next day morning.
The Bench also observed that weekly holidays such as Saturdays and Sundays are declared by the government in the expectation that employees will relax, rest and recoup energy over the weekend so that they can work effectively and efficiently on the coming working days.
The counsel for the assessee had submitted that “...[It is] also brought to the notice of the Bench that the CIT (Appeals), in the guise of hearing, was making professionals like tax practitioners, advocates and chartered accountants wait till 9 pm and 10 pm in his office and passing this kind of order without actually applying his mind.”
‘Onerous power’
After hearing both the sides, the Bench said that the power conferred on the CIT (Appeals) under Section 251 of the Income-tax Act, 1961 is onerous. “The CIT (Appeals) is expected to give his own reason for the conclusion reached in his order,” it said, while adding that by reproducing the notice of hearing, the officer might have intended to bring on record that the assessee is not interested in prosecuting the appeal any more, and therefore, he had not appeared before him even after the receipt of the notice.
“This tribunal is of the considered opinion that even in case the assessee has not appeared before the CIT (Appeals) after due service of notice of hearing, under Section 251 of the Act, the CIT(Appeals) is empowered to reappreciate the material available on record and enhance the assessment, if necessary, by a speaking order,” it said.
Accordingly, it advised the official that he may confine his hearing of appeals within the working hours of the Income-tax Department so that the chartered accountants, advocates and tax practitioners, who are appearing before him, may have more confidence and certainty in his functioning.
“It may not be wrong to continue the hearing after office hours occasionally. But hearing the appeals and making the tax practitioners, advocates and chartered accountants to wait till 9 pm to 10 pm on a daily basis has to be avoided,” it said.
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