873. Hearing of cases by Income-tax Officers – Each assessee should be given different timing for attendance
1. It has been brought to the notice of the Board that while fixing the hearing of cases by the issue of statutory notice, the Income-tax Officers indicate the same time for attendance in all cases, e.g., 10.00 a.m. As a result, many assessees have to wait for a long time before they are given a hearing as obviously all the assessees cannot be heard at 10.00 a.m. The inconvenience and harassment caused to the assessees is, therefore, quite obvious but avoidable. It is, therefore, desired that the Income-tax Officers should give each assessee a different timing.
2. The above aspect of the Income-tax Officers’ work should be kept in view by the Inspecting Assistant Commissioners while making inspections. You should also look into this matter during the course of your visits.
Circular : No. 230 [F. No. 225/109/77-IT(A-II)], dated 27-10-1977