Govt and CBDT taking casual stand of officials

The system of faceless assessment has seen several ex-party orders. Obviously, the manner in which the proceedings are conducted shows the displeasure of the tax authorities and even orders for higher assessment are passed by the tax collectors.

Some are of the view that some officials are doing high-level assessment on the presumption that taxpayers will demand withdrawal of the scheme of physical assessment. However, the government has taken a final decision not to return it. Rather, it is now planning to review all such orders and is planning to take action by imposing necessary fines on such officers.

Even courts across the country are taking the issue seriously and are likely to impose heavy fines on officials for their casual approach. There is a possibility of making the higher officials of the department a party on the action of the board.

Here is one such case before the Patna High Court:

Chanda Yadav Mother


Bihar State 2022

[2022] 139 71


Let us have a brief overview of the matter:

The department passed an order against the assessee which was ex-parte in nature and without assigning any sufficient reason. The assessee filed a writ petition before the High Court praying that the order should be quashed as the officer did not give sufficient time to represent his case.

The Hon’ble High Court observed that in the instant case sufficient time was not given to the assessee to represent his case and the order passed by the officer was ex parte in nature.

Further, no sufficient reason was given in the order which was also understandable from the record, as to how the officer could determine the amount due and payable by the assessee.

Therefore, the impugned order in violation of the principles of natural justice was bad in law as no reasonable opportunity of being heard was provided.

Thus, it was held that the order was liable to be set aside and the matter was remanded for fresh adjudication.

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