The ITOs in turn should return the Form duly filled in to the AACs without loss of time. - Income Tax - 366/CBDT

INSTRUCTION NO. 366/CBDT Dated: December 30, 1971 Attention is invited to Board's Instruction No.317 F.NO.279/142/71-ITJ dated 4th August,1971 and to say that the Board are very keen that where an assessee had been allowed time to pay tax demand till the disposal of the relevant appeal by AAC such appeals should be disposed of as early as possible, without unnecessary adjournments. In the Board's Circular No. F.91/36/68-ITJ dated 8th October,1968, it was emphasised that adjournments by AACs should be generally reduced to minimum. Adjournments in respect of appeals involving held up tax demand of any extent have to be particularly reduced to the utmost minimum and for this the Board desire action to be taken as following:- (i) When the ITO on his own or as a result of an assessee's representation to higher authorities, passes an order staying tax demand till disposal of relevant appeal by the AAC, he should invariably include in the said order a stipulation that the AAC was being requested to take up the relevant appeal out of turn and the assessee should co-operate in getting the appeal disposed of expeidtiously if such co-operation was not forthcoming, the said stay order would be with-drawn. A copy of the stay order with the aforesaid stipulation should also be sent by the ITO to the AAC with the request that the relevant appeal may be taken up out of turn for early disposal and further that adjournment request, if any, may not generally be conceded unless inter alia the assessee pays a minimum of 50% of the held up demand. ii)While returning the Form I.T.N.S.51 to the AAC's office, the ITO besides verifying and furnishing necessary particulars in respect of the appeal as desired in the Form, should also make a reference against item 7 thereof inter alia to the copy of their demand stay order [vide sub- para(i) above] already sent to the AAC and record a request that he may be heard by the AAC before any adjournment without payment of a minimum of 50% of the held up tax demand, is to be allowed. Of course, it should be impressed on the AAC's and the ITOs that the I.T.N.S.51 form should be promptly sent by the AACs to the ITOs on receipt of relevant appeal and the ITOs in turn should return the Form duly filled in to the AACs without loss of time. 2. The AACs, IACs and the ITOs in your charge may please be advised accordingly and necessary watch kept.