It is not that always the assessee who is wrong. At times, the behavior and the attitude of the Assessing Officers and other staff of the Income Tax Department also make it hard for the taxpayer to follow the regulations. There are some grounds under which one can file a complaint.
Grounds for lodging a complaint:
The grievances of assessees can be for the following reasons –
- Delay in transfer of files;
- Harassment during a search;
- Harassment during an assessment;
- Discourteous behavior of the Assessing Officers and other staff.
Thus undue behavior on behalf of the Assessing Officers is a ground for making complaint before the concerned authorities.
Redressal of grievances:
Grievance redressal is an important duty of the public relations wing of the Income Tax Department. The Department has set up grievance redressal machinery to deal with such complaints.
Objects of the grievance redressal machinery:
The objects of the system are as follows –
(i)Quick redressal of the public grievances;
ii) Protecting the rights of a taxpayer in the country;
iii) Enforcing accountability on Assessing officers and staff of the department by taking disciplinary action against them;
iv) Putting a check upon the officials through the feedback received from the public with a view to make changes in the system;
v) Acquiring better knowledge about the officials of the department;
vi) Utilizing public grievance as a source in the vigilance machinery of the department.
Scope of vigilance:
The scope of vigilance is very wide and includes matters relating to corruption, bribery, etc. It also includes other forms of conduct which cannot be expected from a Government servant.
Acts amounting to misconduct:
- The following acts amongst others of insubordination by a subordinate officer before his superiors.
- Failure to maintain the normally accepted standard of morality, decency, decorum and within the f office and also in other public places.
The petitions include complaints regarding lavish life-style of officers as well as their casual attitude towards their job proving their incompetence or negligence which gives undue benefits in favor of the assessees and goes against the revenue.
How to file the Complaint:
Anyone with the said grievances can file a complaint before the income tax department personally or through his authorized person. The complaint has to be in writing and should be submitted to the Ombudsman. The complaint has to be signed by the complainant or his authorized person.
It should contain the name, address of the complainant and the officer against whom the complaint is aimed. It should state the nature for the complaint. The complaint has to be supported with relevant documents.