F. No. 279/Misc/141/2015-ITJ
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
Room No. 276, Samrat Hotel, New Delhi
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Dated the 7th October, 2015
To,
All Principal Chief Commissioners of Income Tax
All Director Generals of Income Tax
Sub:- Monitoring of timely effect to CIT(A) order — reg.
Sir/Madam,
Instruction No. 8 of 2011 contains timelines for filing appeals before the ITAT and giving effect to the order of CIT(A). Even while the Department seeks to implement a non-adversarial regime, grievances are being received on account of delays in giving effect to the orders of CIT(A).
2. Para 4 of Instruction No.8 of 2011 on Appeal Effect and Scrutiny Report states:
i. On receipt of the order of the CIT(A), the AO shall give appeal effect promptly and properly. The Range Head Shall monitor correctness and timely appeal effect in respect or orders of CIT(A).
ii. Any pendency in regard to the appeal effect beyond one month shall be reported by the Range Head to the CIT in the DO reporting monthly activities of the Range, along with reasons for the delay.
iii. With a view to provide relevant inputs to the decision making authority for filing appeals to ITAT, a format for scrutiny report is prescribed herewith at Annexwe-II,
iv. In respect of appeals decided in favour of revenue, the AO shall submit only Part-I of the proforma in Annexure-II to the Range Head and there will be no need to fill in other parts of the proforma in such cases.
Annexure-I requires the scrutiny report to be submitted within 30 days after giving appeal effect. Part-I of Annexure-II is required to be filled in case of all appeals and includes the date of receipt of CIT(A) order in CIT office as well as the date of appeal effect.
3. Whereas, the Instruction provides for adequate procedural control, the implementation of the same in the field has been found wanting. Pr. CsIT are directed to ensure that Range Heads report the no. of appeals pending over 30 days for want of appeal effect in their D.O. letters and to enquire into the cases of delay and expedite the same. Pr. CCsIT/DGsIT/CCsIT must attend to this grievance urgently since it reflects a lack of monitoring and adherence to the Instruction of the Board.
4. This issues with the approval of Member (A&J), CBDT.
(U.S. Chaudhry)
Commissioner of income Tax (A&J)
Telefax: 26182639
It is not that circulars/instructions are not there on the said issue . There are several if the board cares to look into it . There are also steps in place to monitor the compliance.Lets take an appeal is filed in the supreme court . Is the board not informed of filing of the appeal . The high court passes an order is the board not aware of it ? .It is just that they are not bothered about it . They always try to find a scape goat and it is always a non IRS man/woman.Let them study the files and they will get to know . If that be so why did they not initiate action against the CCIT/CIT at that point of time ?There lies the laxity of the board in not taking corrective stern measures . why is it that they do no do it ? The officials are their own fraternity.The members are there just for a period of a month or max two years.They do not like to disturb the well feathered nest . You scratch my back and i shall yours.!!!!!scathing remarks passed by the appeal authorities are not carried to their logical ends .If it were why would so many appeals be pending in the courts .If one just cares to think of it the answer is not too far.
The instructions of the board are flouted by all in the department . They care two hoots to these directions The people for who the directions are meant know that the people who are issuing the instruction will not be there after 6 months.I am personally aware that the commissioners would prefer the reports coming to them late to take shelter under the excuse that the reports were received late . i am aware that in one group of case the appeal s were not given effect to for many years . the assesee filed a petition before the board a petition in 2003 and even today the appeal effect are not given though it is being monitored by the Board on a daily basis.What are directions from board required when they do not know how to monitor the same and take action against the erring officers.