Income Tax Department : Grievances Redressal Procedure

Organization :Income Tax Department
Service Name : Grievances Redressal Procedure
Applicable State/UT: All India

Procedure : https://www.statusin.in/uploads/19076-citizen-charter-grievances-redressal.pdf
Website : http://www.incometaxindia.gov.in/Pages/i-am/individuals.aspx

Grievances Redressal :

A. For Buildings Where ASK is not functional

Related : Income Tax Department Bulk PAN Verification Online : www.statusin.in/9015.html

Grievance redressal mechanism :
** The grievances of assessees can arise due to a number of reasons – delay in transfer of files, harassment during a search, a survey or assessment proceedings, discourteous behavior of officials, at the time of hearings etc.
** Grievance redressal is a major aspect of the department’s public relations exercise.
** The Department has created an elaborate grievance redressal machinery, to cater to this aspect.

This machinery is created with the following objects:-
i) Prompt redressal of every public grievance
ii) Safeguarding the rights and dignity of a taxpayer in a democratic set-up
ii) Enforcing higher standards of accountability on officers and staff of the department by taking disciplinary action against erring persons in selected cases
iii) Gaining insight into the working of the system through the feedback received from the public with a view to effecting appropriate changes in the system
iv) Acquiring better knowledge about officers and staff
v) Using public grievance as an input for the functioning of the department’s vigilance machinery

For this purpose, a hierarchy of Grievance Cells has been created in the Department, as under:
a) Central Grievance Cell under the Chairman, Central Board of Direct Taxes
b) Regional Grievance Cells under the Chief Commissioners of/ Director Generals of Income-tax
c) Grievance Cell under the out station Commissioners of Income-tax

Central grievance cell :
** This has the original function of attending to public grievances received directly by it.
** It also has supervisory function of overseeing the Regional and other Grievance Cells.
** The Regional Grievance Cell submits two-monthly reports to this Cell.
** Director (HQ), CBDT is generally responsible for the activities of the Central Grievance Cell.

Regional grievance cell :
** This has original jurisdiction of attending to the grievances relating to the jurisdictions of CITs, CITs(Central), DITs(Inv.) stationed at the headquarters of the respective CCITs/DGITs as also out-stationed CITs (Appeals).
** It supervises the functioning of the Grievance Cells functioning under out-stationed CITs/CITs (Central)/DIT (Inv.).
** It sends a consolidated two monthly report to the C.B.D.T., in respect of Grievances received by it and outstationed Grievance Cell.

** Grievance cells under out station Commissioners /Director Generals of Income Tax These are located at different places, wherein the headquarters of CIT/CIT(Central)/DIT(Inv.) are located away from the headquarters of the Chief Commissioner/Director General of Income Tax.

** These Grievance Cells attend to public grievances, relating to assessees within the respective jurisdictions.
** They have to send a two-monthly report in the prescribed proforma, to the Regional Grievance Cell.

The Procedure for dealing with the grievance petition :
** Whenever a grievance petition is received by any office other than the Grievance Cell, the original petition has to be sent to the Grievance Cell concerned.
** The officer receiving the petition shall keep a copy of the same and immediately act on it.
** A compliance report has to be sent to the Grievance Cell through proper channel, on the basis of the action taken.
** The Grievance Cell in turn registers the grievance and allots a running number to it.
** The Grievance Cells have to ensure that, all the grievances are redressed within a reasonable time by the field officers.
** Where it is not possible to help the assessee, he should be informed accordingly.
** It is mandatory to send grievance petitions to the field officers, only through the respective CCITs/DGITs (Inv.).
** Similarly, reports are also received only through them.
** The object of this is to ensure that the supervisory officers know about the working of the officers and staff functioning under them.

** Where the assessee sends petition simultaneously to different hierarchical officers, the out station Grievance Cell or the Regional Grievance Cell, on getting information that the grievance is already registered in the Regional Grievance Cell or the Central Grievance Cell, may de-register such a grievance and make appropriate corrections while reporting.

** While sending a grievance petition to a Commissioner/Officer for redressal, the officer should be asked to report compliance, within a specified time.
** Each grievance must be pursued till it is closed, so that every petition received, is ultimately disposed of.
** The Commissioner/Chief Commissioner should analyze the areas where grievances are common and take systematic measures to prevent recurrence of such grievances.
** Further, action has to be taken against delinquent officials, in really bad cases.
** Adequate publicity has also to be given regarding the existence of the above Grievance Cells.

Maintenance of registers and reports :
** A grievance register has to be maintained by every Grievance Cell and every Assessing Officer, in the proforma indicated in Annexure-I.
** Every grievance should be segregated into various categories, as indicated in Annexure-II.
** A bi-monthly report should be sent by the out station Grievance Cell to the Regional Grievance Cell, (for proforma see Annexure-II).
** The bi-monthly report should reach the Regional Grievance Cell by second week of February, April, June, August, October and December of every year, in respect of all proceedings of previous two months.
** For example, the reports for the months of December and January should reach the Regional Grievance Cell by the second week of February.