Burning Midnight Oil Is No Sign Of Productivity, Says I-T Tribunal
The Hindu Business Line|January 31, 2020
Late-night hearing could prejudice assessees’ interest
Shishir Sinha
Burning Midnight Oil Is No Sign Of Productivity, Says I-T Tribunal

Working late hours may not be always productive. So believes the Chennai Bench of the Income Tax Tribunal.

Considering an application related to the assessment year 2015-16, wherein the applicant counsel submitted that the Commissioner of Income Tax or CIT (Appeals) has simply reproduced the assessment order and the notice of hearing, and then dismissed the appeal without appreciating the material available on record, the Bench said: “Working in the late hours up to 10 pm in the night and passing this kind of cryptic and nonspeaking order will not only affect the health of the officer but also prejudice the interest of the assessee.

“This could have been avoided by the CIT (Appeals).”

Recouping energy

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