GOVERNMENT OF INDIA
INCOME TAX DEPARTMENT
OFFICE OF THE JOINT COMMISSIONER OF INCOME TAX, RANGE III,
No. 2, V.P.Rathinasamy Nadar Road, Bibikulam, Madurai 625 002
No. 2, V.P.Rathinasamy Nadar Road, Bibikulam, Madurai 625 002
F. No.1 / JCIT /
Range-III / 09-10 Date: 14/09/09
To
Shri A L K B
Chand
Commissioner of Income Tax – II,
Dear Sir,
Sub :Expression of displeasure on your rude behaviour- reg.
The day I entered
your chamber on 24th July 2009, your greeted me with anger without
ever knowing in what circumstances I reached office. My reaction was calm and I
explained to you my background. But from within I was taken aback as this was
not the way anyone needs to be greeted especially when one is joining after one
and half year of leave. Slowly my interaction led me to believe that you are a perfect
gentleman from within. As I interacted more with you and observed how you have
been interacting with the environment I realised that inbuilt anger is the
attribute in you which is not making you to connect with people with the perfect
inner gentleman. I wouldn’t have expressed about the whole saga of event so
fast but I have no choice but to let you know so that I can know what I want
from you till we are in an official relationship. My expression will be quite
harsh as it will not have any sugar coating which may anger you again, but
again I have no choice but to seek forgiveness in advance as I know I will hurt
you by my free thinking and expression.
I was on official
tour to Tirunelveli and Tuticorin between 09.09.09 to 11.09.09 as I’ve been
holding additional charge of Tirunelveli
Range and Tuticorin Range .
I also leant after going through the tour programme that Shri ALKB Chand, Commissioner
of Income Tax – II, Madurai , was also on tour to
Virudhnagar Range
and Tirunelveli Range . A review meeting of all the
officers was scheduled on 11.09.09 at Tirunelveli office followed by an address
at a Arya- business hotel for the sensitization on the issue of Advance-Tax and
other tax issues to the Chartered Accountant and the taxpayers. Initially the official
meeting was organized at the Office of the Joint Commissioner of Income-tax, Tirunelveli Range . But suddenly there was a power cut;
the venue was shifted as it would become uncomfortable to the Commissioner to
hold meeting in darkness and absence of a fan. Since there was a provision for
power back up in Office of the Deputy Commissioner of Income-tax, Circle 1(1) the
venue was suddenly shifted.
I left
at 08-00 A.M from Tuticorin Range and reached Tirunelveli Range
around 09-20 A.M. Since there was a power cut and location of meeting was changed
due to power cut at the Office of the Deputy Commissioner of Income-tax, Circle
1(1) I just went through some tappal and left immediately for meeting. In the
meeting the following officers were present:
1. Shri Arul, DCIT
2. Smt. Indubala, ITO
3. Shri Kasi Viswanath, ITO
4. Shri Ravichandran, ITO
5. Shri Balasubramnian, ITO
6. Smt. Shailaja, ITO
As I stepped
inside the office Shri ALKB Chand started shouting at me on top of his voice
for having come late. I kept patiently digesting the humiliation as I was
unaware why Shri ALKB Chand was excessively rude to me in front of junior
officers that too with the opened door to public? This scene went on for couple
of minutes as I was shocked & deeply hurt. When the tempers of Shri ALKB
Chand was not running down then I had no option and started to explain that I
was not late but I was at my office. But the CIT told me to keep my mouth shut.
But still I explained to overcome the ongoing humiliation that the venue was
suddenly shifted so that CIT can be made comfortable. But still the CIT was
ill-tempered. Then I further explained that CIT was forgetting that I was on
tour and traveling more than 700-1000 KM per week in the discharge of my official
duty. But again the CIT ridiculed when I slowly explained. In the entire
episode Shri ALKB Chand became nastier in front of junior officers. The
attitude of Shri ALKB Chand went beyond the normal decorum of office then I had
no other option but to silence him in the same language what he had been
talking to me from quite a long.
When the heated
argument between Shri ALKB Chand and I started then all the junior officers
felt extremely delicate and began pacifying both of us. As Shri ALKB Chand was
in no mood to reduce his temper so was I not coming to let down mine but
explaining all the issues which the CIT had taken for granted. Shri ALKB Chand
became very unfair as he even launched personal attacks which I had confided to
him in confidence about my victimization and harassment by senior officers in
the previous office. After more than half an hour Shri ALKB Chand calmed and
went on with the proceeding as per schedule.
Sir,
let me explain to you that you have been excessively rude for an official act
which is unbecoming for an officer. I am expressing my extreme displeasure over
your rude behaviour and bring to light all the issues in writing as I’m giving
the oral discussion between us during the official proceedings a formal shape
for any future course of action. The issues are:
1. Without ever
giving an opportunity you can never make a judgment- During the meeting you have failed to seek any
explanation for the presumption that I was late to the meeting. So you have
failed to give me an opportunity which is part of the Principle of Natural
Justice. Please remember that you are neither the King nor we are the subject;
we are just the employee’s of the Government of India shouldering a national responsibility
bestowed upon on us by the Parliament of India. No where the Parliament has
prescribed to humiliate a senior officer and a public functionary without ever
seeking an explanation. Even otherwise you do not have any right to shout in
public. You have failed to notice that it’s a simple management principle to shout in private and appreciate in public.
2. No personal
attack warranted in public during official meetings– I’ve confided in detail during my first meet
that I had put my resignation due to harassment and victimization and joining
at Madurai after a long leave of one and half year. I also gave my documents of
ongoing proceedings. During the meeting when heated argument was going on you
have publicly stated ‘now I understand
that you are rightly into problems in your career…’ It is really
unfortunate that at this stage of your career and the officer of your caliber
can mix the personal issues with the official proceedings that too in public.
I’m really surprised as I thought after reading my trauma of being victimized
and harassed at workplace in the previous place you will be always sympathetic
to my cause. The issues which I shared in total confidence about my personal
situations you took as a weapon to assault me in public. Let me explain humbly
to you that I feel proud of my fight
earlier as very few officers in the department have courage to stand against
their senior officers when a wrong is committed. I do not have any regret
of my behaviour for the unfortunate incident between us on 11.09.09 as very few can stand up against you in the heated
mood and speak to you in the language which you understand it most.
3. Denying
right to speak- In my
interaction I’ve observed that you lack grossly the skill of listening. You
deny the right to speak, do not entertain and appreciate any idea which is
contrary to your thinking. Indian Parliament has guaranteed certain Fundamental
Rights in Article 19, under Chapter - IV of the Indian Constitution. Article 19(1) is about “Freedom of speech
and expression.” As a citizen when
everybody enjoys this fundamental right then it is more to be observed than
denied in an official proceeding. Every process of government proceeding is
a failure if it fails to go through this litmus test. It’s pertinent to quote
at this juncture the saying of Francis Voltaire “I disapprove of what you say,
but I will defend to death your right to say it.”
4.
No appreciation of problems at ground level- You may be touring the area once in a year but
I’ve been touring every week more than 700 KM not only the jurisdiction under
your charge but also the jurisdiction under the charge of the Commissioner of
Income Tax – I, Madurai. You’ve not only failed
to appreciate my inconvenience but ridiculed when I referred this matter.
Let me explain the fact which you may not be aware of.
a. As one rise in career as Commissioner one moves
away from direct field responsibility. Other than reports, improving
infrastructure and certain other supervisory function, not much responsibility
is bestowed on this office at implementation level. The assessing officers have
the direct responsibility in achieving the target set by the Government of
India. In the operation of their official function they are facing acute
shortage of manpower, infrastructure and the decent working environment. In the
present set up the Office of Joint Commissioner is the most stressed one as the
Officer is not only an assessing officer but also directly responsible for
supervising the field offices. It’s easier to hold the additional charge of a
Commissionerate but extremely difficult to hold even one additional charge of
the Office of Joint Commissioner. It becomes more straining if one holds
additional charge under two Commissioners as it defies the principle of unity
of command. Keeping this set of circumstances I’m not only holding the additional charge of more than one Range but
holding two offices at far flung locations and that too under two different Commissioners.
b. You have been reported in my monthly DO about the
grossly inadequate infrastructure and manpower issues at Tirunelveli charge
after experiencing it personally. Without ever appreciating my problems till
date you are feeling coming late to office is grave issue. It is totally a non
issue as I was not at all late to the Office. The grave issue is that despite being the Office of Commissioner for
three consecutive years the infrastructure issue at this office during your
period is pathetically poor and dismal which is one of your prime responsibilities.
You have done nothing; I repeat nothing,
to improve the same till date. Does it really show good of the Income-tax
department to have meeting in the chamber of DCIT beside the fact that the
office of JCIT is almost in dilapidated condition? Does it look good to hold
meeting on sensitization about tax issues for taxpayers in a business hotel by
taking the favours from outside than paying our own bills? Many a times when I
have visited your office you have made me wait for long hours, you have not met
me on few occasions, but till date I’ve never made issue out of it. If coming
late to office is the reason for cry then we have more reason to shout on you
than you shouting on us.
c. You may have slipped from the fact that all the
additional charge offices were generally manned from distances by calling files
to their office at substantive charge. To
experience the personal and human touch I’ve been touring consistently by
sharing my equal time between these three offices by traveling long distance
every week when compared with my present peer in the same charge. Just to
bring to your notice that I’m working at the operational level for three
charges without any extra incentive for holding three offices and I never
complained about my inconvenience to you till date.
d. I’m the only Joint Commissioner under your charge
having substantive jurisdiction with a responsibility
of work equivalent to your Commissionerate. Showing disrespect to me in
public you’ve brought disrepute to the authority who is appointed by the
President of India. Please absorb that by having your office superior to mine doesn’t make my office inferior. It
has its own dignity and you will never have right to in your official life to
bring its dignity down. Touching my personal issues you’ve failed realised that
at the end of the day I’ve to interact with the same people for getting the
work done to achieve the target for the Commissionerate led by you. Humiliating
in front of juniors you’ve failed to respect an individual’s dignity. Without
the office of Commissionerate still offices can function at ease but without
the office of Joint Commissioner it will be little difficult to consolidate the
work at the end of each day. During my heightened tension caused by you I
thought that I will go on long leave then I realised later that I will be
making such a move only to sustain my ego caused by hurt of your ego. By doing
this when I realized that it will make my organizational work suffer then I
decided that I will exhibit my strength through my work than speaking through
words.
e. The Government of India has appointed each officer
and officials to work independently by applying their own mind. To apply ones
own mind, suitable training is also given prior to joining the Service.
Independent mind is applicable in every bureaucracy but more to Income-tax than
Police as its quasi-judicial function. Police does only executive function, whereas
an office like Income-tax not only does the executive function but also
adjudicates on the matter like a judiciary. In these set of circumstances each individual has to sign the dotted line
to their level of wisdom by following the principle of impersonality, rationality
and neutrality. Always aligning with
your opinion is not a prerequisite when we deviate from accepting your line of
thinking. Your suggestions are always appreciable but If you disagree with
the opinion you can express your views by a written direction and we will honor
it as long as it aligns with the mandate bestowed on us.
f. It’s a known fact to you that I’ve put my
resignation. The fact remains still at my end that I’ve decided to exit as I know the behaviour and attitude of
seniors which I’ve been disapproving has gone so much into their head that they
have forgotten that they are dealing with human beings in the discharge of
their official function. Putting papers from such an esteemed job requires
great amount of conviction and courage which can come only when you display
that one can live without the personality of living as a bureaucrat. You’ve
again failed to notice that I may leave any moment from Indian Revenue Service but
as long as I work I’ll never let a single stone unturned with my work which can
ever say that I didn’t do justice to the single paisa which I drew as my salary
till last moment.
Sir, when I
brought the matter and requested you to express your displeasure which led you
to shouting at me then you expressed that “I
don’t believe in writing.” In bureaucracy the dictum is “Pen is mightier than sword.” Contrary
to whether you believe or not let me explain that in an official proceeding it’s better and more comfortable to write than
shout. That’s why I’m bringing the incident and expressing my protest as it
was always part of the official proceedings. Let me acquaint you boldly that “I will always give you the same response
what you give it to me. So the choice is sheerly left to you the way you want
to interact and deal with me.” I am open to ideas, suggestions and
direction which will enhance the potential in me to deliver the goals of the
organisation. So I request you to display utmost dignity to my office when you
interact with me.
Sir, I have
always expressed my deep gratitude for all the best things in you with
conviction with all persons with whom I interact. I am also expressing with the
same intensity the displeasure on your rude behaviour due to anger as I feel
very strongly that this is what is needed for your personal development to make
the office of Income-tax graceful and dignified. I also know that my expression would cause you great unease but
remember that I would not have written all this without you being a strong
cause. I still cease with an apology as it may probably cool you when all these
matter which I have highlighted will hurt you because of my free expression.
Hope I will get the opportunity to work with you
in a free environment as this is what I’m giving it to my colleagues who are
working under me without ever mixing their personal issues with the official
work.
Thanking you.
Yours faithfully
Sd/-
( S.S. HARI RAO )
( S.S. HARI RAO )
Joint Commissioner of Income Tax,
Range – III, Madurai
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