Modification of jurisdiction of other concerned authorities besides Appellate Asst. Commissioners, may also be taken. - Income Tax - 396/CBDT

INSTRUCTION NO. 396/CBDT Dated: March 22, 1972 Reference is invited to Board's Instruction No. 380 (F. N. 279/240/71-ITJ) dated the 9th February, 1972 and to say that the postings of Appellate Assistant Commissioners have since been made and jurisdiction changes notified wherever necessary. 2. It is now proposed to re-arrange the pattern of Appellate Assistant Commissioners' jurisdiction generally for the next years and to prescribe suitable quotas for monthly disposals so that with the increased working strength of Appellate Assistant Commissioners' cadre, the appeal pendency may be reduced speedily and the desired objective of only about 4 months work-load with minimum of important appeals, achieved by the end of next year. For re-arranging the pattern of Appellate Assistant Commissioners' jurisdiction, the following guidelines are suggested:- (a) Central Ranges for Central Circles:- The Central Circles are generally centralised in the jurisdiction of certain specified Appellate Assistant Commissioners: where this is not done yet, the centralisation arrangement will have to be adopted as a general rule. The Central Ranges may be described as Central Ranges I,II etc. if there are more than one at a place. (b) Special Ranges for- (i) Company Circles:- At many places, particularly metropolitan centres, Company Circles are also centralised with specified Appellate Assistant Commissioners. Where this is not done presently, the centralisation arrangement for Company Circles should be extended and I.T. Offices of Company Circles (as already existing or as should now be created to the extent feasible) along with I.T. Officers of important assessment Circles as discussed in the following sub-paragraph, may be clubbed together for being entrusted to Appellate Assistant Commissioners Special Ranges (may be described as Special Range I,II etc. whether there are more than one at a place). (ii) Important Assessment Circles :- Assessment of important cases other than those mentioned in sub-paragraphs (a) and (b)(i) above is also vested or should be vested in specified I.T. Officers, e.g. with charge over specially assigned investigation cases, wealth-tax cases, category I and II cases or cases of important classes of assessees; Trust cases with their peculiar features should generally be centralised with particular I.T. Officers. All these I.T. Officers of Company Circles mentioned in the preceding subparagraph for placing in the jurisdiction of Appellate Assistant Commissioners Special Ranges. (c) Ordinary Ranges for the rest of the Assessment Circles:- The rest of the circles may be allotted to the remaining Appellate Assistant Commissioners so that appeals from these Circles may get disposed of in bulk, the appeals from the circles mentioned in the preceding sub-paras requiring more detailed consideration. The Ordinary Ranges may be described as the Range for the place (e.g. Bikaner Range) or as A, B, etc. where there are more than one at a place e.g. A-Range and B-Range Jaipur. 3. Correspondingly and to provide base for the above proposed descriptive classification for Appellate Asst. Commissioners' Ranges, the I.T. Circles have also to be redrawn and renamed; this opportunity may be used for redrawing I.T. Officers jurisdiction on more scientific lines in keeping with the above noted guidelines and appropriate monthly disposal quotas fixed for them after taking a broad view of their actual jurisdiction (e.g. a Company Circles are already there to be comparatively simple). The Central Circles are already there to be incorporated in Central Ranges of Appellate Asst. Commissioners. As regards special Ranges of Appellate Asst. Commissioners, there are, firstly Company Circles, secondly, Special Circles dealing with other special assigned investigation cases under Commissioners' supervision and, thirdly, what may hereafter be designated as Revenue Circles for handling residue cases with good revenue involvement e.g. Wealth-tax and other important category or class of assessments. The circles left after excluding aforesaid types, will be just Assessment Circles/Wards. The above noted Company Circles, Special Circles, and Revenue Circles will have to be demarcated by the Commissioners to the maximum extent feasible and then these circles suggested for Appellate Asst. Commissioner's Special Ranges and the rest viz., Assessment Circles for other Appellate Assistant Commissioners, the intention is to have a maximum possible demarcation of senior and ordinary charges for I.T. Officers and to reflect this position for Appellate Asst. Commissioners also. 4. The Commissioners/Additional Commissioners are requested to review the Appellate Asst. Commissioners' and I.T. Officers' jurisdictions in their charge in the light of the above noted principles and (i) to realign I.T. Officers' jurisdiction and their quotas of monthly disposal as indicated above and to intimate the general outlines followed for this and (ii) to send proposals for Appellate Asst. Commissioners' jurisdiction accordingly for being given effect to from 1-6-1972. Recommendations may also be made about the monthly disposal quotas considered suitable for the various proposed Ranges of Appellate Asst. Commissioners for being applied from 1-6-1972. For recommending such quotas the guidelines laid down in the Board's letter No. 264/13/71-ITJ dated 9-8-1971, addressed to the D.I (IT), copy endorsed to Commissioners/Additional Commissioners, may please be kept in view. It is important that, as a result of rationalisation of Appellate Asst. Commissioners' jurisdiction, the over-all output of appeals in a charge should improve and not decline and secondly prompt and adequate attention should get secured for important and sizeable revenue involving appeals. Lastly, while sending proposals about Appellate Asst. Commissioners' jurisdiction and quotas, suggestions may also be made about the posting of particular Appellate Asst. Commissioners in the charge to the specific Ranges, keeping in view their experience and suitability. 5. The Commissioners/Additional Commissioners are requested to send intimation/proposals on the points mentioned in the preceding paragraph by the 1st May, 1972 at the latest. Copies of the proposals regarding Appellate Asst. Commissioners should also be endorsed to the DI(IT), who will consolidate the proposals with regard to monthly disposal quotas and send his considered overall recommendations in this behalf for Board's decision. In multi-commissioners charges, Commissioners/Additional Commissioners concerned may hold joint deliberations and send consolidated proposals; for drawing up Appellate Asst. Commissioners' jurisdiction proposals relating to Central Circles, the Commissioners (Central) may also be consulted. 6. Consequent upon the realignment of I.T. Officers' jurisdiction, other follow up action inter alia for modification of jurisdiction of other concerned authorities besides Appellate Asst. Commissioners, may also be taken.