“The D R is unique in that he has both powers and duties that other lawyers do not. This does not mean he is any better or worse than other lawyers, but it does result in many misconceptions about the roles of DR in the justice delivery system.” – ITAT Amritsar
The Income Tax Appellate Tribunal (ITAT), Amritsar bench has observed that the department representatives should act as independent and impartial while dealing with the cases before the Court. The Tribunal, while deciding a case regarding granting section 12AA registration to an entity, appreciated Shri. Alok Kumar, Ld. CIT DR, who fairly conducted the case before the Tribunal.
Coming to the facts of the case, the CIT(E) refused to grant registration under section 12AA to the assessee by holding that there is no way the genuineness of the activities of the trust can be corroborated with the stated aims and objects.
After hearing both the sides, the Tribunal observed that the reasons recorded by the CIT(E) seems to be general remarks without considering the intricacies of the law and therefore the reasons are illogical, hence, allowed relief to the assessee.
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Before concluding, the Tribunal observed that the Department Representative is not merely a representative of the department but he has to act as an independent and impartial officer to assist the court in the administration of justice.
“The Ld. D.R. may prosecute the Revenue’s case with earnestness and vigor, indeed he should do so. But, while making strike hard blows, he is not at liberty to strike foul ones. It is as much his duty to refrain from improper methods calculated to produce a wrongful adjudication as it is to use every legitimate means to bring about a just one. Further the Ld. DR is not only to defend the case of the Revenue but also entrusted with the responsibility to assist the Court in the administration of justice for proper adjudication of lis in accordance with law. The D R is unique in that he has both powers and duties that other lawyers do not. This does not mean he is any better or worse than other lawyers, but it does result in many misconceptions about the roles of DR in the justice delivery system. The qualities of a good DR is elusive and as impossible to define as those which make a gentleman and those who need to be told would not understand it anyway. Sensitiveness to fair play and sportsmanship is perhaps the best protection against the abuse of power and the tax payer’s safety lies in the hands of DR, who tempers zeal with human kindness, who seeks truth and not victims, who serves the law and not factional purposes, and who approaches his task with humility. Hence we appreciate the brainy and erudite boldness of Sh. Alok Kumar, Ld. CIT DR, who fairly, un-hesitatingly and honestly enlightened us qua issue in hand,” the Tribunal said.
