ISLAMABAD (March 16 2004): The Central Board of Revenue (CBR) has asked the regional collectorates to restrict auditors' influence and frequent visits to a particular unit during adjudication proceedings.
Sources told Business Recorder here on Monday that auditors should not re-visit the units during the adjudication proceedings and this should only happen under specific directions of the adjudication officer, as there had been certain instances where auditors visited the units creating embarrassing situation for the taxpayers.
The issue was recently taken up by tax managers who agreed that the auditors should not approach units, ensuring impartial adjudication proceedings.
The adjudication officers should not wait unduly for information, documentation, and issue order-in-original (O-I-O) listing shortcomings of the units along with fixing responsibility wherever possible.
If any change/reconciliation on the audit detection is made during the adjudication process these changes should be approved by the concerned Additional Collector/Deputy Collector (Audit).
In this regard, the auditors and senior auditors should not change detection without approval of the audit authorities. On the issue of delays in finalisation of adjudication cases, the CBR has taken certain steps to expedite the adjudication proceedings.
The Executive/Adjudication Collectorate's performance and position of pending cases at the level of Tribunal/High Court/ Supreme Court shall be monitored by the Audit Wing, CBR.