Moreover, it is brought to the notice of the Tribunal that the present incumbent of the CIT(Appeals) was making to wait the tax

practitioners, Advocates and Chartered Accountant till 9 PM or 10 PM every day. This Tribunal is of the considered opinion that the CIT(Appeals) being a Government employee, is expected to work for the entire 24 hours in a day. It does not mean that the CIT(Appeals) has to work for entire 24 hours. The CIT (Appeals) has to work within the office hours as prescribed and take sufficient rest so that he may recoup his energy to do his job in the next day

morning. Even though we are not blaming his working upto 10 PM in the night, there may not be any productive result after such prolonged work after the office hours. Working in the late hours upto 10 PM in the night and passing this kind of cryptic and non-speaking 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). Moreover, even though Saturdays

and Sundays are being declared holidays for Central Government offices, including the office of the CIT(Appeals), this Tribunal is of the considered opinion that such holidays are declared by the

Government of India expecting the Government employees to relax, rest and recoup energy on Saturday and Sunday so that they can work effectively and efficiently on the coming working days.

Therefore, this Tribunal is confident that the CIT(Appeals) may confine his hearing of appeals within the working hours of the

Income-tax Department so that the Chartered Accountants,

Advocates and tax practitioners, who are appearing before him,

may have more confidence and certainty in his functioning. It may

not be wrong to continue the hearing after office hours occasionally.

But hearing the appeals and making the tax practitioners, advocates and Chartered Accountants to wait till 9 PM to 10 PM on daily basis has to be avoided.