INSTRUCTION NO. 09/2013, Dated: July 22, 2013

Subject: Work allocation of Departmental Representatives before ITAT

Reference is invited to Board’s earlier Instruction No. 13/2008 dated 18-09-2008 on the subject of work allocation of CIT(DRs)/Sr. DRs.

In supersession of earlier instructions on this subject, the Board has decided to lay down the following parameters for allocation of work between the CIT(DRs) and the Sr. DRs for representation before ITAT.

2. The allocation of work between the CIT(DRs) and Sr. DRs would be as under:

    [A] Cases to be argued by the CIT(DRs):

        i. All appeals relating to Search cases/Block assessments.

        ii. All appeals referred to a Special Bench or Third Member Bench of ITAT and fixed for hearing. However, the Sr. DR/CIT(DR) who argued the matter earlier may assist/argue the matter before the Special or Third Member Bench.

        iii. All appeals filed against order passed under section 263 of the Income Tax Act, 1961

        iv. All appeals in DRP Matters

        v. All appeals challenging the order of CIT under sections 12A and 80G of the Act

        vi. All appeals in assessment cases, in which the aggregate of the additions made by the A.O. which are under dispute/subject matter of appeal in a case, is more than;

            a) Rs. 10 crores in the cities of Mumbai and Delhi.

             b) Rs. 6 crores in the cities of Chennai, Kolkata, Ahmedabad, Hyderabad, Bangalore and Pune.

             c) Rs. 3 crores in other cities.

         viii. AH appeals against imposition of penalty or levy of interest, in which the aggregate of penalty imposed or interest levied by the A.O. which are under dispute/subject matter of appeal in a case, is more than;

             a) Rs. 3 crores in the cities of Mumbai and Delhi.

             b) Rs. 2 crores in the cities of Chennai, Kolkata, Ahmedabad, Hyderabad, Bangalore and Pune.

             c) Rs. 1 crore in other cities.

     [B] Cases to be argued by Sr. DRs:

     All cases other than those mentioned above.

3. The CIT(DR), in relaxation of 2[A](i) , may allocate cases to Senior DRs, keeping in view the monetary limits stated in 2[A](vi), in cases where the appeal does not involve any issue which is either complex or has general applicability to other cases. The allocation, however, shall be made under intimation to CCIT and in case of any difficulty regarding allocation of cases, decision of the CCIT will be final

4. The CCIT, in relaxation of the above parameters, may assign cases from CIT(DRs) to Sr. DRs or vice versa in consideration of administrative requirements.

5. The CIT(DRs)/Sr. DRs would also submit a monthly performance report on the cases/category of cases represented by them before the Bench in the prescribed proforma which is enclosed as Annexure ‘A’. This should be brought to the notice of all CIT(DRs) and Sr. DRs for immediate compliance.

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6. The CCIT referred to in this Instruction shall mean the Chief Commissioner of Income Tax incharge of ITAT matters.

7. The Hindi Version of the Instruction follows.

F. No.279/Misc/M-82/2011-ITJ

 (Hemant Gupta)

 Under Secretary to the Govt. of India

Annexure ‘A’

PROFORMA FOR REPORTING CASES HANDLED BY CIT(DR) BEFORE ITAT

Name of the CCIT Charge/ Region:

Name & Designation of the CIT(DR):

REPORT FOR THE MONTH OF ………………….

Category

Appeals relating to cases of search/ Block assessment

Appeals referred to Special Bench or Third Member Bench of ITAT

Appeals against order passed under section 263 of the Act

Appeals in DRP Matters

Appeals challenging the order of CIT under sections 12A, 80G of the Act

Cases required to be argued by the CIT(DR) as per para 2(A)(vi) of the Instruction

Cases required to be argued by the CIT(DR) as per para 2(A)(vii) of the Instruction

Cases assigned by the CCIT as per para 4 of the Instruction

Total

No. of cases represented
No. of adjournment sought

 [CIT(DR) ITAT]

PROFORMA FOR REPORTING CASES HANDLED BY Sr. DR BEFORE ITAT

Name of the CCIT Charge/ Region:

Name & Designation of the Sr. DR:

REPORT FOR THE MONTH OF …………….

Category

Cases where amount of addition is dispute is below Rs. 3 crores

Cases where amount of addition in dispute is between Rs. 3 crores and Rs. 6 crores

Cases where amount of addition in dispute is between Rs. 6 crores and Rs. 10 crores

Cases where imposition of penalty or levy of interest is below Rs. 1 crore

Cases where imposition of penalty or levy of interest is between Rs. 1 crore and Rs. 2 crores

Cases where imposition of penalty or levy of interest is between Rs. 2 crores and Rs. 3 crores

Cases assigned as per para 3 of the Inst.

Cases assigned as per para 4 of the Inst.

Total

No. of cases represented
No. of adjournment sought

 [Sr. DR ITAT]

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