Case Law Details
DCIT Vs Saroj Kumar Poddar (ITAT Kolkata)
The Revenue is also raising strong objections, without any valid ground, for the hearing of the appeal by the Bench on the preliminary issues of maintainability of the appeal. These objections are hereby rejected. This Bench has been highly accommodative and has granted a number of adjournments to the Department till date despite strong and valid objections of the assessee who is a sr. Citizen with health issues and who is requesting resolution of 2014-15 all his disputes at an early date due to the pandemic.
Government offices and Senior Officers above the rank of Deputy Secretary to the Govt. of India, are duty bound to attend office and discharge their duties during this pandemic. The cases before the ITAT are being represented by the Officers of the rank of “Additional Commissioner of Income Tax” as well as “Commissioner of Income Tax” on a regular basis all through this pandemic. Even complicated Transfer Pricing and international tax matters have been heard and disposed off during this pandemic period. No officer tried to avoid arguing the cases and have been coming fully prepared.
The officers are required to discharge the duties entrusted to them and are not expected to shift responsibilities, on one pretext or another. We Members of the ITAT are regularly attending offices and disposing off cases through virtual court with the help and assistance of the ld. Sr. D/Rs, CIT(D/R)s as well as the members of the Bar.
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