Work allocation of CIT (DRs) /Sr. DRs. - Income Tax - Instruction No. 04/2008

Work allocation of CIT (DRs) /Sr. DRs. INSTRUCTION NO. 4/2008, DATED 25-3-2008 Reference is invited to Boards earlier Instruction No. 10 dated 16-11-2006 on the subject of work allocation of CIT (DRs)/Sr. DRs. In supersession of earlier instruction 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 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 section 263. (iv.) All appeals, 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. 2 crore in the cities of Mumbai and Delhi. (b) Rs. 1 crore in the cities of Chennai, Kolkata, Ahmdabad, Hyderabad, Bangalore and Pune and, (c) Rs. 50 lakhs in other cities." ( v ) All Scam related cases. (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. DRs. In exceptional circumstances. 4. 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 herewith. This should be brought to the notice of all CIT (DRs) and Sr. DRs for immediate compliance. 5. The Hindi version of the Instruction follows. PROFORMA FOR REPORTING CASES HANDLED BY THE CIT (PR) BEFORE 1TAT Name of the CCIT Charge/region : Name Designation of the CIT (DR) : REPORT FOR THE MONTH OF……………………….. Category Appeals relating to core cases of search/Block Assessment Appeals referred to a special bench or third member Bench of ITAT Appeals filed against orders passed u/s 263 of the I.T. Act 1961 Scam related cases Other cases required to be argued by the CIT (DR) as per para 2(A)(iv) of Instruction Case assigned by the CCIT as per para 3 of the Instruction No. of Cases represented before ITAT Total No. of cases represented during the month : Total No. of adjournments sought during the month : (CIT (DR) ITAT) PROFORMA FOR REPORTING CASES HANDLED BY THE Sr. DR BEFORE ITAT Name of the CCIT Charge/Region : Name Designation of the Sr. DR : REPORT FOR THE MONTH OF…………………… Category Case where amount of addition made by the A.O is below Rs. 50 Lakhs Cases where amount of addition made by the A. O is between Rs. 50 Lakhs and Rs. 1 Crore Case where amount of addition made by the A.O is between Rs. 1 Crore and Rs. 2 Crore Case where amount of addition made by the A.O is more than Rs. 2 Crore No. of Cases represented before ITAT Total No. of cases represented during the month : Total No. of adjournments sought during the month :