Promptness in issue and service of orders by first appellate authority. - Income Tax - 1411/CBDT

INSTRUCTION NO. 1411/CBDT dated: September 15, 1981 The board occasionally receives complaints that the first appellate authorities delay issue as well as service of order inordinately. Instances of ante-dating the orders by showing the dates of the last hearing as the dates of the order and not the actual dates on which they had been dictated and signed also come to the notice of the board. In this context attention is drawn to the Boards Instruction No.1089 dated 20-8-77. Attention is also drawn to the instructions issued in the wake of the Central Direct Taxes Advisory committee on the same subject on 5-4-68 and 27-2-68(Boards endorsements F.No.35/8/67-ITAI and F.No.91/78/67-ITJ). The said circular letter also contained instructions with regard to the promptness in passing the appellate orders in all cases fully heard by the AAC before handing over the charge due to transfer on proceeding on leave. Recently the Estimate Committee(1980-81) in para 3.28 of 9th Report made observations as under:- The committee would like the Central Board to ensure compliance of their very wholesome instructions in this regard to ensure that final decisions are given in fully heard appeal cases by appellate officers under transfer orders before they lay down charge. 2. The previous instructions of the board are therefore reiterated. It is impressed upon the first appellate authorities that in all cases appellate orders should be passed within 10 days of the conclusion of the hearing. Whenever an officer goes on leave or is transferred from one charge to another he must pass appellate orders in all cases which were fully heard by him before he hands over charge and he should furnish a certificate to this effect alongwith his charge report. 3. These instructions may be brought to the notice of all the Appellate Assistant Commissioners in your charge for strict compliance.