INCOME TAX
INSTRUCTION NO. 1911/1993
Dated: November 16, 1993
According to Boards instruction No.1587 dated 22-11-84, the CCs and DGs are required to send duly completed proposals to the board at least 45 days before the date of limitation for filing SLP. The above time limit was reiterated in Boards instruction No.1890 dated 17-12-91. It is noticed that cases of delay continue to recur and adequate reasons explaining the delay are not forth-coming.
2. In a recent order, the Hon'ble Supreme court has pointed out that even though the decision to prefer an appeal by the Government is an institutional decision and government should be allowed some play at joints, that does not justify inordinate and unexplained delays. The Supreme Court further observed as under :
"If officers in charge of the conduct of litigation on behalf of the government, by reason of improper motives, collusion, or gross negligence are found to act at cross purposes with the interest of government, it is open to the Government to identify such officers, initiate disciplinary action and seek condonation of the delay on the ground of prejudice to public interest".
3. Taking into consideration the limited time period of 90 days available for filing SLP, the board has decided to review the time limit of 45 days. Henceforth , duly completed proposals should be sent to reach the board at least 60 days before the date of limitation for filing SLP.
4. The board desires that suitable steps should be taken by CCsIT and DGs so that the above time limit is strictly adhered to. The standing counsel may be instructed to apply immediately to the High Court for certified copies of the judgement/order and in any case, within 3 days of the date of pronouncement. They may also be instructed to obtain the certified copy as soon as it is ready for delivery, and forward the same immediately with the opinion for filing SLP to the concerned office in CCIT/DGIT of Income-tax region.
5. The Board also desires that in cases of belated SLPs, detailed reasons for the delay should invariably accompany the proposal. The reasons should be comprehensive and should cover the entire period from the date of High Court's judgement to the date of submission of SLP proposal to the board. The CCs/DGs may also consider, in suitable cases, calling for explanation and fixing responsibility for delay.
6. The other guidelines as contained in Board's Instruction No.1777 dated 4-11-87 (F.No.279/110/87-ITJ) and Instruction No.1890 dated 17-12-91 (F.No.279/134/90-ITJ) continue to be applicable.