Zonal committee of Commissioners. - Income Tax - 1373/CBDT

INSTRUCTION NO. 1373/CBDT Dated: January 6, 1981 In supersession of the Board's letter F.No.16C/59/68-IT(B) dated 16-10-68 on setting up Zonal Committees of three Commissioners of the charges comprised in each zone it has been decided in view of the increase in the number of CsIT to constitute a Zonal Committee specifically for each Commissioner's charge. 2. In the event of the member(s) of the committee becoming less than three due to the vacancy in a charge another Commissioner(s) available in the same city may be requested to work on the committee. These arrangements will be temporary till the vacancy is/are filled. 3. 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 re-constitution as the case may be. If the headquarters of an existing charge are shifted, normally there will be no need to reconstitute the committee. However if any inconvenience is felt a proposal may be sent to the Board for approval. 4. It has also been decided that the Zonal committee will meet every month instead of every quarter as at present. The meeting will take place on the 15th of every month unless it happens to be a holiday, in which case, the Zonal committee will meet on the preceding day during the meeting the Zonal Committee would discuss not only the cases which are ripe for write-off/ scaling down, but also those cases which are being processed for write-off. The idea is that there should be a continuous review of the dead-wood on the registers of the Department so that it can be removed expeditiously. The matters which cannot be finalised by the existing Zonal Committees by 31st January 1981 will be considered by the committees as now constituted. 5. Where one or more Commissioners have to leave headquarters for the monthly meeting, the arrangement outlined above will be modified to the extent that each Commissioner may meet his IACs every month on the specified date to discuss the progress of write-off cases. The meeting of the Zonal Committee in such cases will take place as and when the cases ripe for write-off are to be considered. 6. The senior-most Commissioner will preside over the proceedings of the meeting of the Zonal Committee and the Commissioner concerned will be the convenor as at present. 7. A copy of the record of discussion of the meeting may please be sent to the Board by the CIT so as to reach the Board by 20th of the month. This will be a brief record. The formal minutes of cases approved for write-off/scaling down by the Zonal Committee will be sent by the CIT concerned along with complete assessment records as at present. If in a particular month the Zonal Committee does not meet for the reasons indicated at para.5 above the CIT mentioned in column 4 will send a report accordingly. For that month each of the CsIT will kindly send the record note of the discussion with their respective IACs about the progress of write-off cases.