INCOME TAX

INSTRUCTION NO. 9/2003

 Dated : September 15, 2003

Subject : Work allocation of CIT(DRs)/Sr. DRs regarding -

I am directed to state that consequent to the cadre restructuring proposal approved by the Union Cabinet, additional posts of CIT(DRs), ITAT were created all over the country. The objective is to improve the quality and level of representation before ITAT. In order to fully realize the objective underlying the creation of posts of CIT(DR), the Board has decided to lay down the parameters for allocation to work between the CIT(DRs) and the Sr. DRs.

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 core cases of Search/Block assessment and such other cases of search, as are assigned by the CCIT.

(ii) All appeals referred to a Special Bench or Third Member Bench of ITAT.

(iii) All appeals filed against order passed under sec 263.

(iv) All appeals in which the aggregate of the additions made by the AO in a case is more than Rs. 1 crore in major cities (Mumbai, Delhi, Chennai, Kolkata, Ahemdabad, Hyderabad, & Bangalore) and Rs. 50 lakhs in other cities.

(v) All Scam related cases.

(vi) Any other case which in the opinion of the CCIT deserves to be argued by the CIR(DR), keeping in view the complexity of the case.

(B) Cases to be argued by Sr. DRs:

All cases other than those mentioned above.

3. The CCIT may, in relaxation of the above parameters, assign cases to CIT(DRs)/Sr.DR, in exceptional circumstances.

4. The CIT(DRs) and Sr. DRs would also submit a Monthly performance report on the cases/category of cases represented by them before the Bench. The proforma for such report will be intimated separately.

This should be brought to the notice of all CIT(DRs) and Sr. DRs for immediate compliance.

F.No. 279/Misc-172/2002 ITJ

Yagyasaini Kakkar
Deputy Secretary to the Govt. of India