The Income Tax Ombudsman Guidelines 2010

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The Income tax Ombudsman Guidelines are introdu.ced with the objective of enabling the resolution of complaints relating to public grievances against the Income Tax Department and to facilitate settlement of such complaints.

The Ombudsman shall be independent of the jurisdiction of the Income Tax Department. The offices of Income Tax Ombudsman shall initially be located at New Delhi, Mumbai, Chennai, Kolkata, Bangalore, Hyderabad, Ahmedabad, Pune, Lucknow, Bhopal and Kochi.

GROUNDS ON WHICH COMPLAINT CAN BE FILED:-

A complaint on anyone or more of the following grounds alleging deficiency in the working of the Income-tax Department may be filed with the Ombudsman:

(a) delay in issue of refunds beyond time limits prescribed by law or under the relevant instructions issued from time to time by the Central Board of Direct Taxes;

(b) sending of envelopes without refund vouchers in cases of refund;

(c) non adherence to the principle of 'First Come First Served' in sending refunds;

(d) non acknowledgement of letters or documents sent to the department;

(e) non up-dating of demand and other registers au leading to harassment of assesses;

(f) lack of transparency in identifying cases for scrutiny and non communication of reasons for selecting COl the case for scrutiny;

(g) delay in disposing cases of interest waiver;

(h) delay in disposal of rectification applications;

(i) delay in giving effect to the appellate orders;

(j) Delay in release of seized books of account and assets, after the proceedings under the Income-tax Act in respect of the years for which the books of account or other documents are relevant are completed;

(k) Delay in allotment of permanent account number (PAN);

(l) Non credit of tax paid, including tax deducted at take! source;

(m) Non adherence to prescribed working hours Income Tax officials;

(n) Unwarranted rude behavior of Income Tax officials with assesses;

(0) any other matter relating to violation of the administrative instructions and circulars issued by the Central Board of Direct Taxes in relation to Income-tax administration.

PROCEDURE FOR FILING THE COMPLAINT

Any person, who has a grievance against the Income-tax Department, may, himself or through his registers authorized representative, make a complaint against the Income-tax official in writing to the Ombudsman.

(a) The complaint shall be duly signed by the complainant and his authorized representative, if any, and shall state clearly the name and address of the complainant, the name of the office and official of the Income-tax Department against whom the complaint is made, the facts giving rise to the complaint supported by documents, if any, relied on by the complainant and the relief sought from the Ombudsman;

 (b) A complaint made through electronic means shall also be accepted by the Ombudsman and a print out of such complaint shall be taken on the record of the Ombudsman.

(c) A print out of the complaint made through electronic means shall be signed by the complainant at the earliest possible opportunity before the Ombudsman takes steps for conciliation or settlement.

(d) The signed printout shall be deemed to be the complaint and it shall relate back to the date on which the complaint was made through electronic means.

No complaint to the Ombudsman shall be kept pending unless:-

(a) the complainant had, before making a complaint to the Ombudsman, made a written representation to the Income Tax authority superior to the one complained against and either such authority had rejected the complaint or the complainant had not received any reply within a period of one month after such authority had received his representation or the complainant is not satisfied with the reply given to him by such authority;

(b) the complaint is made not later than one year after the complainant has received the reply of the department to his representation or, in case, where no reply is received, not later than one year and one month after the representation to the Income Tax Authority.

(c) the complaint is not in respect of the same subject matter which was settled through the Office of the Ombudsman in any previous proceedings whether or not received from the same complainant or along with anyone or more complainants or anyone or more of the parties concerned with the subject matter;

(d) the complaint is not frivolous or vexatious in nature.

No complaint shall be made to the Income-tax Ombudsman on an issue which has been or is the subject matter of any proceeding in an appeal, revision, reference or writ before any Income-tax Authority or Appellate Authority or Tribunal or Court.