Filing of SLPs and compliance of directions - Hon'ble Supreme Court of India. - Income Tax - D.O.F No.DGIT(L&R)/Member(A&J)/Delay/SLP/2010-11

Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes North Block, New Delhi-110001 D.O.F No.DGIT(L R)/Member(A J)/Delay/SLP/2010-11 Dated: June 14, 2010 Subject: Filing of SLPs and compliance of directions - Hon'ble Supreme Court of India - regarding. You may kindly recall the discussion on the above subject on 10th June, 2010 during the Chief Commissioner's conference. To recapitulate, it was impressed upon all Chief Commissioner/Directors General that the time for filing of SLP against judgement of High Court/Tribunal is 90 days from the date of pronouncement. It was also informed to all assembled Chief Commissioners/ Directors General that lately SLP proposals were being received very late or incomplete in vital details, leading to avoidable delay in filing of SLP. The Apex Court, or indeed all High Courts also, are extremely critical of the Department in this regard. The CBDT has viewed this with high concern and has decided to fix personal responsibilities of officers for these avoidable delays. 2. In view of the above, it is directed as below: a) A designate officer will monitor the date of pronouncement of Orders of the High Courts/Supreme Court over internet, download the same and immediately inform all concerned officers for appropriate action. Where the order is pronounced in the Court, but does not appear on website, the Standing Counsel should alert the CCIT/DGIT office/designated officer immediately. b) The Standing Counsel will be immediately alerted to apply for certified copies of the Order. The delay in obtaining the certified copy shall no longer be considered a valid excuse. c) The Standing Counsel may be directed to give their views wherever the judgement is against the revenue. d) The complete docket with the Standing Counsel will be obtained, to be sent to the O/o DG (L R) for the preparation of the paper-book. In case, all relevant documents, copies of orders etc. are already available in the O/o Chief Commissioner/Director General, this step can be avoided. e) The reasons for which the Order is not found acceptable should be clearly and anambiguously brought out. The CC/DG should frame to bring out a draft of the substantial question(s) of law proposed to be reformed. f) All copies of Orders and documents should be sent to DGIT (L R) in hard copy (1 set) and also on a CD, using MS word programme and observing prescribed margins. The CC/DG should strive to send the proposal as outlines in the preceding paragraphs within 45 days of its pronoucements. 3. The Hon'ble Supreme Court of India, in respect of SLPs and other appeals pending, often issues interim directions requiring compliance by dates specified therein. The compliance must be carried out and its report, along with copies of any Orders passed or any further action taken should reach the O/o DG (L R) 5 days before the specified date. 4. It is requested that the above directions may be informed to all the authorities below you. It is also requested that all concerned be asked to implement the above scrupulously. 5. The receipt of this letter may be acknowledged to O/o DGIT (L R). With best wishes, (Durgesh Shankar)