Inordinate delays in giving effect to appellate orders of Income-tax Appellate Tribunal. - Income Tax - 1000/CBDT

INSTRUCTION NO. 1000/CBDT Dated : August 17, 1976 Instances have come to the notice of the Board where inordinate delays have taken place in giving effect to the appellate orders of the Income-tax Appellate Tribunal, Board views such inordinate delay with concern. 2. With a view to ensuring that the appellate orders of the I.T.A.T. are given effect to promptly, the following procedure has been evolved by the Board:- (i) In each Commissioner's office, a Register should be maintained to record the receipt of the Tribunal's orders. This register should be in two parts-one part for appeals filed by assessees and the second part for appeals filed by the Department. The register should be in the proforma given in annexure I. Columns 1 to 7 of the register should be filled up in the office of the Commissioner on receipt of the Tribunal orders. (ii) Thereafter the Tribunal orders should be sent to the ITO through the IAC under a covering letter in the form given in annexure II. Along with this letter, a list of the orders in the same proforma as given in Annexure-I will be forwarded after filling up columns 1 to 7. The IAC, after going through the order, will forward them within three days of their receipt to the ITO with any instructions they may have. (iii) The ITO, on receipt of the orders, will study them and send scrutiny reports, if necessary, well within the limitation time. Further, he will take action to implement the Tribunal order. If the order result in raising a demand, demand notice along with challan will be issued. If the order necessitates the issue of refund voucher, instead of challan, refund voucher will be issued. If refund is to be withheld u/s 241, report will be submitted to the CIT seeking his approval. If the refund is to be adjusted against the demand for any other year this will be done. Thereafter column No. 8 of the proforma will be filled up and returned to the ITO (Judl.). The annexure should be returned within 15 days of the receipt of the letter by the ITO. (iv) On receipt of this proforma the ITO (Judl.) will get the necessary entries made in column 8 of the register. He will periodically go through the register and take action:- (a) to obtain reports, if reports are delayed; and (b) to write to the ITOs to get the demand notice/refund voucher, as the case may be, served if it is found that this has not been done in any case. (v) if it is reported that a particular file has been transferred to another ITO, the ITO (Judl.) will obtain the information regarding giving effect to the appellate order from the ITO to whom the file has been transferred. (vi) The Commissioner should periodically go through the register and satisfy himself that the ITO (Judl.) is carrying out his part of work. A report should be submitted to the Board by the CIT every quarter giving particulars of the cases where demand notices/refund vouchers were not served in respect of orders passed during the earlier quarter. This report should be submitted by the end of each quarter in respect of the orders passed in the previous quarter. Thus, in respect of orders passed during the quarter ending 30th June, the report should be submitted by 30th of September.