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10. In this connection, it has been observed that CIT (A) [Commissioner of Income Tax (Appeal)], is a quasi judicial function, though the functionary is a part of the executive structure. His basic functional duty is to make fair and objective assessment and to take a decision with regards to the demand or otherwise raised by the Assessing Officer. Being the Appellate Authority, it is expected of applicant to be objective and fair in his decision making. This implies that he may or may not agree with what has been assessed by the Assessing Officer so as to maintain fairness and objectivity. The next hierarchy of the CIT (Appeal) is the ITAT, who is obviously empowered to take objective examination and decision in regard to the decision taken by CIT (Appeal). Accordingly, the ITAT is also may agree or disagree with the decision taken by CIT i.e. Commissioner of Income Tax (Appeal). This is the envisaged system.