CHAPTER IV
PROCEDURE FOR REDRESSAL OF GRIEVANCES
Grounds on which complaint shall be filed
9. (I) A complaint on any one or more of the following grounds alleging deficiency in the working of the Income-tax Department may be filed with the Ombudsman :—
(a ) delay in issue of refunds beyond time limits prescribed by law or under the relevant instructions issued from time to time by the Central Board of Direct Taxes;
(b ) sending of envelopes without refund vouchers in cases of refund;
(c ) non-adherence to the principle of ‘First Come First Served’ in sending refunds;
(d ) non acknowledgement of letters or documents sent to the department;
(e ) non up-dating of demand and other registers leading to harassment of assessees;
(f ) lack of transparency in identifying cases for scrutiny and non-communication of reasons for selecting the case for scrutiny;
(g ) delay in disposing cases of interest waiver;
(h ) delay in disposal of rectification applications;
(i ) delay in giving effect to the appellate orders;
(j ) delay in release of seized books of account and assets, after the proceedings under the Income-tax Act in respect of the years for which the books of account or other documents are relevant are completed;
(k ) delay in allotment of permanent account number (PAN);
(l ) non-credit of tax paid, including tax deducted at source;
(m ) non-adherence to prescribed working hours by Income-tax Officials;
(n ) unwarranted rude behaviour of Income-tax Officials with assessees;
(o ) any other matter relating to violation of the administrative instructions and circulars issued by the Central Board of Direct Taxes in relation to Income-tax administration.
(II) Central Board of Direct Taxes may include any other ground on which a complaint may be filed with the Ombudsman.