Can the Income Tax Department appeal against the order of the commissioner(Appeal)
ashok kumar choraria
(Querist) 08 January 2011
This query is : Resolved
Recently I came across a very Interesting case where an assesee appeals before the Commissioner (Appeal) of Income Tax being aggrieved by the Assessment order passed by the concerned ITO.
The appeal was admitted and heard by the commissioner and it provided all the relief quashing the orders of the ITO.
Now against the orders passed by their own Commissioner Appeal, the Department has taken the case before the Tribunal.
My query is against whom the department is pursuing the case, The Concerned ITO or his superior Commissioner (Appeal)? And why?
1. The power to appeal should have been rested only with the aggrieved Assesee not with the department
2. If the department takes this case further then they should either remove the post of ITO or of the Commissioner, because it shows they have no faith in their own senior officer who have quashed the order of his junior.
So I solicit all the valuable opinion in this matter.
Ashok Choraria
R.Ramachandran
(Expert) 08 January 2011
Please indicate whether you would have gone in Appeal or not when the Orders of the Commissioner of Income Tax (Appeals) are against you.
Similarly, the Income Tax Act provides for preferring appeal either by the assessee or the Income Tax Department to prefer an appeal before the Tribunal, High Court and Supreme Court.
It is not for us to suggest whether the post of ITO / Commissioner should be abolished or retained.
So long as you as an Assessee would like to prefer an appeal against the orders of ITO or ACIT or Commissioner would not keep quiet since it has been passed by an officer appointed by the Government, so also the Department need not keep quiet if the orders passed are adverse to the interests of the revenue. These are statutory provisions. Just by preferring an appeal it does not mean that the Department is not having belief / trust in their own officers (senior or junior).
Vineet
(Expert) 08 January 2011
There is nothing interesting about it.
The Commissioner (Appeals) is the lowest in judicial hierarchy for appeallate channels of Income matters and first appellate authority. He derives his appellate powers from statue and has to act judicially immaterial of the fact that he is an executive of the Government Department. The orders passed by Commissioner (Appeal) are appellable u/s 253 of the Act and both Assessee as well as the department may file appeal before the Tribunal.
As far as faith in the Commissioner (Appeals) is concerned, he being a appellate authority is bound by judicial hierarchy and discipline which the executive may or may not decide to follow.
