Modified appraisal for tax officers

To promote non-adversarial tax regime, the government has modified the annual appraisal proforma of income tax officials with weight being attached to their assessments orders being upheld on appeal.

The move was aimed at encouraging officials to pass correct orders and reducing harassment of taxpayers.

Under the revised format, the performance of the assessing officers would be specifically measured for quality of assessment, the pace of disposal, and efforts made towards widening of tax base.

"The department has modified the Annual Performance Appraisal Report (APAR) of the Assessing Officers (Income Tax Officers as well as Assistant Commissioners/ Deputy Commissioners of Income Tax) to bring about greater accountability in assessment functions ," the Central Board of Direct Taxes (CBDT) said in a statement on Friday. CBDT is the nodal body for tax policy.

The changes will be applicable for the reporting year 2015-16. Interestingly, close to 70 per cent of the cases across the Supreme Court, high court and the tribunals have been adjudicated in favour of taxpayers.

The new appraisal format is expected to make the assessing officers more conscious of their accountability over quality of their assessment orders and the tax demanded in such orders. "This system is expected to bring about greater judiciousness in application of law by the assessing officers," said the statement.

Prime Minister Narendra Modi had said in November, at the 6th Delhi Economic Conclave, the appraisal should reflect whether or not the officer's orders and assessments have been upheld on appeal.