URGENT

F. No. 272/ M-25/2015-(M)

Government of India

Ministry of Finance
Department of Revenue
Central Board Direct Taxes
Audit & Judicial Division
New Delhi, 7th December, 2018

All Principal Chief Commissioners of Income Tax,

Madam/ Sir,

Sub: Non-removal/delay in removal of defects of pending appeals before Hon’ble High Courts –reg.

Kindly refer to the above

2. Non-removal/delay in removal of defects in pending appeals before the Hon’ble High Courts is a matter of great concern for the Board. In many cases, Departmental appeals pending before High Courts have been dismissed due to non-removal/delay in removing of defects as pointed out by the Registry of the High Court. The Hon’ble Supreme Court has also started taking serious view of the delay in filing of the SLPs. In some recent case where there was inordinate delay in removing objections at the level of High Courts, Hon’ble Supreme court has directed that officers responsible who failed to remove the objections must he identified &their names be disclosed in affidavits.

3. In this backdrop I am directed to inform the following:

a) PCIT/CIT is personally responsible as per Instruction No. 7 of 2011 to ensure proper filing of appeals in High Courts & consequential follow up action. Proper filing of appeals implies that defects /office objections raised by High Court’s Registry, if any, should be promptly removed within 7 days, to ensure that the memorandum of appeal is accepted by Court’s Registry & it gets numbered & listed for hearing before the High court. Any lapse in this regard will be viewed seriously,

b) High Court Cell shall take daily updates w.r.t appeals filed on any day & check for any defects/ office objections raised by the Courts Registry. If objections are raised, it shall procure the copy of objections from Standing counsel or the Court’s Registry and inform the concerned PCIT/CIT in writing to address the defects/ office objections and get then removed within 7 days. High Court Cell shall keep a follow up until the defects/office objections are removed &matter is listed before High Court,

c) The PCIT/CIT shall coordinate with standing counsel and shall ensure that all defects are removed in time.

4. It may be brought in the notice of all officers in your region.

This issues with the approval of Member (A&J).

Abhishek Gautam
DCIT (OSD)
ITJ-1, CBDT
Tel :011-23741832

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Category : Income Tax (28342)
Type : Instructions (1009) Notifications/Circulars (32585)

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