Reconstitution of Committees for Recommending Write-off of Arrears. - Income Tax - 16

Instruction No : 16 <?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /> Date of Issue : 18-11-2003 Subject : Reconstitution of Committees for Recommending Write-off of Arrears. Reference is invited to Instruction No. 14/2003 dated 6.11.2003 whereby the Board have revised the prescribed monetary ceilings for write-off of irrecoverable dues of Direct Taxes by the various income-tax authorities and modified the structure of the Committees for recommending write-off. The revised constitution of the Committees and the procedures to be followed shall be as under: 2. The composition of the various committees will be as under: Name of the Committee Constitution of the Committee To be Constituted by To be notified by Zonal Committee Permanent Members consisting of three Chief Commissioners CBDT CBDT Regional Committee Permanent Members consisting of three Commissioners. The CIT concerned shall be co-opted as Member for presenting his Case, where he is not a permanent Member. Cadre Controlling CCIT Cadre Controlling CCIT (Copy to be sent to CBDT) Local Committee Permanent Members consisting of three Addl. CIT/JCIT. The Addl. CIT/JCIT concerned shall be co-opted as Member for Presenting his Case, where he is not a permanent Member. CCIT CCIT(copy to be sent to CBDT) 3. Accordingly, the Zonal Committees have been constituted and are notified herewith as per Annexure enclose. The Regional Committees will be constituted and notified by the respective Cadre Controlling CCsIT under intimation to the Board. Likewise, the Local Committees will be constituted and notified by the CCsIT concerned under intimation to the Board. 4. The constitution of the Committees for various Charges will be fixed. In the event of a vacancy in any Charge, another Chief Commissioner/Commissioner(s)/Addl. CIT/JCIT, as the case may be, available in the same city or the nearest Charge, may be requested to work on the Committee. These arrangements will, however, be temporary till the vacancy is filled. 5. When a new Charge is created or an existing one is merged with another Charge, a proposal may be sent to the Board for constitution of a Zonal Committee for that Charge or for reconstitution, as the case may be. If the Headquarters of an existing Charge is shifted, there should be no need to re-constitute the Committee. However, in case of any administrative inconvenience, a proposal for reconstitution may be sent for the consideration of the Board. 6. The Committee will meet at least once a month. The Committees would discuss not only the cases which are ripe for Write-off/scaling down but also the cases which are being processed for write-off and cases which have been recommended to the Director of Income Tax (Recovery), New Delhi, for further processing. This will ensure a continuous review of the unrealisable demand on the Registers of the Department. 7. The senior-most Chief Commissioner/Commissioner/Addl. CIT/JCIT will convene the Meeting of the Committee and the Chief Commissioner/Commissioner/Addl. CIT/JCIT concerned will present his case. The Chief Commissioner indicated in column 4 of the Annexure will send a brief Report of the Meetings of the Zonal Committee every Month to the Director of Income Tax (Recovery), Mayur Bhawan, New Delhi and endorse a copy thereof to the Board. Similarly, the senior-most Commissioner will send a brief Report of the Meetings of the Regional Committee to the Cadre Controlling CCIT and the senior-most Addl.CIT/JCIT will send a brief Report of the Meetings of the Local Committee to the CCIT concerned. 8. It may be noted that in respect of cases involving demands exceeding the prescribed limits, which are referred to the Board through Director of Income Tax (Recovery) for according administrative approval to the proposal, the specific comments of the Chief Commissioner concerned should also be sent along with the recommendations of the Zonal Committee. The Instructions contained herein will come into force immediately. ANNEXURE Revised composition of Zonal Committees (ZCs) for write off irrecoverable demand in various Chief Commissioners of Income Tax charges. Zonal Committee No. Cases of the CCsIT Charge to be covered Composition of the Committee of the CCsIT of CCIT who sends the monthly report 1. 2. 3(a) 3(b) 4. Permanent Members Co-opted Members North Zone 1. Kanpur, Kanpur, CCIT Kanpur Meetur Meetur Concerned Dehradun Dehradun 2. Lucknow, Lucknow CCIT Lucknow Allahabad, Allahabad, Concerned Bareilly Bareilly DGIT(Inv.) Lucknow 3. Amritsar, Amritsar, CCIT Chandigarh Ludhiana Ludhiana Concerned Chandiragh, Chandigarh Shimla Panchkula, DG(Inv.) Chandiragh 4. Delhi I to XIII Delhi-IV,V,VI CCIT Delhi-V CCIT Central Concerned (DGIT) (Int. Tax.) 5. Jaipur, Jaipur, CCIT Jaipur Jodhpur Jodhpur Concerned Udaipur, Udaipur DGIT(Inv.), Jaipur South Zone 6. Hyderabad,I, Hyderabad CCIT Hyderabad-I II,III, Visakha- I,II,III, Concerned patnam DG(Inv.), Hyderabad 7. Cochin, Cochin CCIT Cochin Thiruvanan- Thiruvanan- Concerned thpuram, thpuram, DGIT(Inv.), DGIT(Inv.), Cochin Cochin 8. Bangalore Bangalore CCIT Bangalore -I I,II,III Hubli, I,II,III Concerned Panaji, DGIT(Inv.) Bangalore 9. Channai Channai CCIT Channai-II I to VI II,III,IV Concerned Coimbatore, Madurai Tiruchirapalli DGIT(Inv.) Chennai East Zone 10. Kolkata Kolkata CCIT Kolkata-II I to XI II,III,IV Concerned Durgapur, Bhubaneswar DGIT(Exmp.) Kolkata DGIT(Inv.) Kolkata 11. Patna I,II, Patna I,II, CCIT Patna Ranchi Ranchi Concerned Guwahati, Shillong Jalpaiguri DGIT(Inv.) Patna West Zone 12. Mumbai I to Mumbai II, III, CCIT Mumbai-II XIII CCIT IV Concerned Central-I,II 13. Pune I,II Pune I,II CCIT Pune I Thane, Thane Concerned DGIT(Inv.) Pune 14. Bhopal, Bhopal, CCIT Bhopal Raipur, Nagpur Concerned Indore, DGIT(Inv.) Nagpur, Bhopal DGIT(Inv.) Bhopal 15. Ahmedabad Ahmedabad CCIT Ahmedabad I to IV II,III,IV Concerned Surat, Baroda, Rajkot DGIT(Inv.) Ahmedabad.