CBDT releases Citizen charter for review

PROCEDURE FOR GRIEVANCES REDRESSAL
(CLAUSE 7.3)

A. For Buildings Where ASK is not functional

Grievance redressal mechanism: The grievances of assessees can arise due to a number of reasons - delay in transfer of files, harassment during a search, a survey or assessment proceedings, discourteous behavior of officials, at the time of hearings etc. Grievance redressal is a major aspect of the department’s public relations exercise. The Department has created an elaborate grievance redressal machinery, to cater to this aspect. This machinery is created with the following objects:-

i) Prompt redressal of every public grievance
ii) Safeguarding the rights and dignity of a taxpayer in a democratic set-up
ii) Enforcing higher standards of accountability on officers and staff of the department by taking disciplinary action against erring persons in selected cases
iii) Gaining insight into the working of the system through the feedback received from the public with a view to effecting appropriate changes in the system
iv) Acquiring better knowledge about officers and staff
v) Using public grievance as an input for the functioning of the department’s vigilance machinery

For this purpose, a hierarchy of Grievance Cells has been created in the Department, as under:-

a) Central Grievance Cell under the Chairman, Central Board of Direct Taxes
b) Regional Grievance Cells under the Chief Commissioners of/ Director Generals of Income-tax
c) Grievance Cell under the out station Commissioners of Income-tax 

Central grievance cell: This has the original function of attending to public grievances received directly by it. It also has supervisory function of overseeing the Regional and other Grievance Cells. The Regional Grievance Cell submits two-monthly reports to this Cell. Director (HQ), CBDT is generally responsible for the activities of the Central Grievance Cell.

Regional grievance cell: This has original jurisdiction of attending to the grievances relating to the jurisdictions of CITs, CITs(Central), DITs(Inv.) stationed at the headquarters of the respective CCITs/DGITs as also out-stationed CITs (Appeals). It supervises the functioning of the Grievance Cells functioning under out-stationed CITs/CITs (Central)/DIT (Inv.). It sends a consolidated two monthly report to the C.B.D.T., in respect of Grievances received by it and outstationed Grievance Cell.

To know more in details, find the enclosed attachment