Relevant assessments records in time may also be got removed. - Income Tax - 193/CBDT

INSTRUCTION NO 193/CBDT, Dated: July 23, 1970 I am to invite a reference to Item VII(I) of the minutes of Commissioner's Conference held in May, 1970, circulated with Board's letter No.385/50/70-ITB dated the 23rd May, 1970. The attention of the Commissioners has already been drawn to the problem of over-assessments leading to avoidable appeals, vide Board's Instruction No.21(F.No.50/322/68-ITJ) dated the 23rd May, 1970. The attention of the commissioners has already has already been drawn to the problem of over-assessments leading to avoidable appeals, vide Board's Instructions No.21(F.NO.50/322/68-ITJ) dated the 6th February, 1969 and subsequent Instructions. 2. The percentage of institution of appeals in relation to the assessments completed during 1969-70 was slightly higher than what it stood in the preceding years; the reason for this slight increase may be the larger percentage of category I and II assessments completed in 1969-70 as compared to the preceding year, bulk of these cases giving rise to appeals. the expectation that with the effort enjoined on the part of the Commissioners as per Board's above noted Instructions, the appeal filing percentage would decline, has not been fulfilled. The appeal filing percentage in the charges of various Commissioners during the year 1969-70 stood as under:- CIT's Charge Percentage of CIT's Charge Percentage of appeals filed to appeals filed to assessments assessments completed completed ------------------------------------------------------------------------- 1 2 3 4 ------------------------------------------------------------------------- Andhra 6.3 Lucknow 12.8 Assam 9.0 Madhya Pradesh 8.9 Bihar 7.3 Madras 4.0 Bombay(C) 46.88 Mysore 4.5 Bombay City 3.5 Orissa 12.1 Calcutta(C) 50.0 Poona 6.7 Delhi 7.5 Punjab 6.1 Gujarat 3.7 Rajasthan 10.1 Kanpur 9.5 West Bengal 6.8 Kerala 6.2 ------------------------------------------------------------------------- All India average 6.4 ------------------------------------------------------------------------- 3. The Board have appreciated the efforts made in the Commissioner's charges where the appeal filing percentage has been only up to the level of All India average or even lower; it is hoped that these charges will strive to maintain and even further improve the position. On the other hand, the Board have viewed with concern the position in other charges where the appeal filing percentage has been in excess of the all-India average and more particularly the charges where the excess has been marked. The percentage in West Bengal is as high as 6.8% as against 3.5% in the comparable charge of Bombay City. In some of the mofussil charges e.g. Lucknow, M.P., Orissa, Kanpur, Assam, Bihar and Delhi, the percentages are high. Even considering the special nature of cases in Central charges, the percentages in Bombay(Central) and Calcutta(Central) show scope for lowering. The Board accordingly desire that the Commissioners in whose charges the percentages of appeal filing are on the high side, should take vigorous steps envisaged in the Board's earlier Instructions mentioned above, with a view to curb the tendency towards over-assessments so that there are no avoidable appeals and the appeal filing percentage is brought down substantially during the current year. This is an important matter meriting the personal attention of the Commissioners and the Board are keen that when a review of the position is made by the end of this year, the charges which did not appear in favourable position in this matter in 1969-70, are found acquitting themselves well in the current year. 4. Another disquieting feature of appeals pending before the AACs has been the increase in the number of 'old appeals'. In paragraph 2 of Board's Instructions No.78(F.NO.50/78/69-ITJ) dated the 11th July, 1969, it was pointed out that 1720 old appeals filed upto 31-3-65 were pending on 1-4-6 as against 1272 corresponding 'Old appeals' filed upto 31-3-1964 pending on 1-4-68. The number of 'old appeals' filed upto 31-3-1966 pending on 1-4-70 has further gone up to 1903. The Commissioners are requested to keep particular watch over the disposal of the "old appeals" (filed upto 31-3-66) during the current year and they may impress upon the AACs that these appeals should be cleared during the current year on top priority basis; bottlenecks, like delayed orders u/s.146, late submission of remand reports and failure to make available the relevant assessments records in time may also be got removed.