Central Board of Direct Taxes,

Government of India,

Ministry of Finance,

North Block,

New Delhi.

28th Jan 2011

My dear Chief Commissioner,

Sub: Delay in filing SLPs / Appeals before the High Courts – reg

Ref: Adverse observations of the Supreme Court

As you are aware, the Apex Court of the country has time & again expressed its anguish & annoyance over the delayed filing of SLPs as also appeals in the High Courts. In some cases, such delay is inordinate. The inordinate delay is more pronounced in high revenue cases. The Attorney General of India has conveyed the Apex Court’s displeasure to the Union finance Minister, who has desired to take immediate action against the officials found responsible for such lapse and to put in place proper mechanism ensuring that appeals are filed well in time and departmental litigation is conducted in an orderly manner. It is therefore directed that:

i. The Chief Commissioner and Commissioner concerned would be personally responsible to ensure timely filing of appeals;

ii. CCsIT (CCA) / the concerned CCsIT / the concerned CsIT would immediately initiate action against the officers / officials responsible for the delays in filing appeals, under intimation to the CBDT;

iii. CCsIT (CCA) would review the status of SLPs / appeals of their regions and ensure that these are filed in time & pursued properly;

iv. As directed in the Member (A&J)’s DO of 14th June 2010 the SLP proposals should be processed on the basis of orders downloaded from the court’s website without waiting for the certified copy which may be obtained in due course;

v. The soft copies of the proposals & accompanying documents must be sent to the Directorate of L&R well within the prescribed time limit;

vi. Henceforth any laxity in any judicial matter I issue should be viewed seriously by the CCIT (CCA) & action against officers responsible be initiated within a time frame;

vii. It is a matter of serious concern that despite the Supreme Court’s observations, posts in judicial wings are still lying vacant & at various places proper support system/ infrastructure has not been provided to the Judicial Wing. CCsIT (CCA)are advised to correct the situation immediately, fill up the vacant positions in judicial wing & send a compliance report to me under their own signatures by Feb 15, 2011.

With best wishes,

Yours sincerely,



All chief Commissioners of Income Tax (CCA)

Copy to;

(i) Ld. Attorney General of India for his kind information.

(ii) Ld. Solicitor General of India for his kind information.


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