It is not that always the income tax payer is on the wrong side. Sometimes, the behavior and the attitude of the income tax assessing officers and the staff in totality can also make it difficult for the taxpayer to follow the rules. There are certain grounds under which you can file a complaint.
These Grounds Include Any One Or Even More Of The Following:
A complaint alleging in-deficiency in the working of the Income –tax Department can be filed for certain reasons with the Ombudsman:
1) Delay in the payment of refunds beyond the specified time limits as per the normal income tax laws or according to the instructions given by the department or the Central Board of Direct Taxes frequently.
2) If the envelopes are sent without any refund vouchers in refund cases
3) If the principle of ‘First come First Served’ basis is not followed while issuing the refunds
4) If the letters or the documents send to the income tax department are not acknowledged
5) If the demand and related registers are not updated as per request causing harassment
6) If transparency is not maintained while identifying the cases for non communication and scrutiny
7) If the disposal of interest waiver cases are delayed
8) If the disposal of rectification application, seized books of assets and accounts are delayed
9) If there is a delay in the allotment of the permanent account number (PAN)
10) If the tax paid along with the tax deducted at source is not credited
11) If the income tax officials fail to adhere to the prescribed working hours
12) If the income tax officials behave rudely with the assessee
13) Any other issue that indicates violation of administrative rules of law issued by the Central Board of Direct Taxes
How To File A Complaint Against Income Tax Assessing Officer:
Anyone with the above problems or other related grievances can file a complaint against the income tax department personally or through his representative
- in writing and submit to the Ombudsman.
- The complaint has to be duly signed by the complainant and his authorized representative.
- It should contain complainant’s name, address, and the office/officer against whom he wants to make the complaint giving the exact nature for filing complaint.
- The complaint should be supported with relevant documents.
- An electronic complaint is also acceptable and the Ombudsman would sign it.
- This date on which the print out is taken and signed will be considered the date of filing the complaint.