Issue of appellate order within 15 days of last hearing- CBDT reiterates instructions

If the Appellate Commissioners are not respected, whether within the department or by the litigant public, it is because they do not act independently as an appellate authority should do, nor do they pass quality orders. Superiors take for granted anyone who tamely toes the line. Even intelligent and experienced appellate authorities pass perverse orders, sometimes, ignoring even the records of PH. Lately, most of the appellate orders are driven by revenue zeal to somehow uphold the orders of the original authorities. Case laws cited by the assessees are summarily dismissed. Grounds favourable to the assessees are ignored. Even occasional original orders which are in favour of the assessee are reversed. Gone are the days when one could hope to succeed before the first appellate authority at least in a case with strong merits, or where the law is settled in favour of the appellant-assessee. Along with it, the respectability.

Gururaj B N 22/06/2015