Administrative arrangements for multiple commissionerate charges. - Income Tax - 1476/CBDT

INSTRUCTION NO. 1476/CBDT Dated: July 13, 1982 In Boards letter F.No.A-11019/78/79-Ad.VII, dated 10th March, 1980, instructions were issued regarding administrative arrangements in multiple Commissioners charges. With the appointment of Chief Commissioners of Income-tax, some changes in these instructions have become necessary and the position in respect of administrative arrangements in Ahmedabad (including Baroda, Rajkot and Surat), Bombay, Calcutta, Delhi and Madras (including Coimbatore and Madurai) will be as indicated below, in modification of Instruction dated 10th March, 1980. In respect of the other charges, the instructions dated 10th March, 1980 will continue to apply. (i) The transfers and postings of Income-tax Officers (Group 'A') will continue to be made by the Board. The actual postings within the charges, unless otherwise indicated by the Board, will be decided by the Chief Commissioner (Administration); (ii) Proposals for special pay postings will be made by the Chief Commissioner(Admn) to the Board. (iii) The Chief Commissioner (Admn) should formulate the principles for transfers and postings of gazetted officers and regulate the transfers and postings among the charges according to those principles which should be communicated to the other Commissioners of Income-tax. (iv) The Chief Commissioner (Admn) should decide on principles for transfers and postings of non-gazetted staff. After the principles are settled, they should be communicated to the other Commissioners of Income-tax. In this connection, the instructions contained in Board's letter F.No.A.22011/I/77-Ad.VII, dated 6th October, 1977 may be kept in view. The Chief Commissioner of Income-tax will issue orders of transfers and postings in conformity with these principles. Changes in the personal staff including gazetted officers attached to the Commissioners should, however, be made in prior consultation with the concerned Commissioners of Income-tax. Each CIT will be at liberty to effect any changes of the officers posted within his own charge, with the concurrence of Chief Commissioners (Admn). (v). The posts of Income-tax Officers (Group B) and non-gazetted officers (both executive and ministerial) will continue to be on the combined cadres as hitherto for purposes of promotion, confirmation and seniority. Matters relating to crossing of efficiency bar, increments, fixation of pay etc. in respect of all the gazetted officers will be centralised with the Chief Commissioner(Admn). (vi). The Commissioner concerned will forward two copies of the duly completed Annual Confidential Reports of the officers under him to the Chief Commissioner (Admn.) who, after keeping one copy for his records, will pass on the same so far as gazetted officers are concerned, to the Board. The Confidential Reports of the non-gazetted staff should be centralised in the Head quarters Office of the Chief Commissioner (Admn) as far as possible. It will be the responsibility of the Chief Commissioner to obtain the reports from the Commissioners concerned and take further necessary action including communication of adverse remarks. The Head quarters Office of the Chief Commissioner (Admn) would deal with representations against adverse remarks and submit the relevant file to the CIT concerned for orders. If however, in any charge a different procedure for maintenance of the Confidential Reports of non-gazetted staff is followed and no difficulty has been experienced in its functioning, there is no objection to the existing arrangements being continued. (vii). The vigilance and disciplinary matters of the gazetted officers will be dealt within the Headquarters Office under the control of the Chief Commissioner (Admn). The relevant file should be put up to the Chief Commissioner (Admn) for appropriate orders through the concerned CIT. As regards non-gazetted staff, for whom the appointing authority is an authority subordinate to the CIT., the existing procedure may continue to be followed. (viii) The budget and expenditure control will vest with the Chief Commissioner (Admn). All financial sanctions shall be issued by him or the officers authorised by him under the rules to issue such sanctions. However, in charges such as in Tamil Nadu where separate expenditure, budget grants exist, the status quo will be maintained. (ix) In respect of the grades/posts for which Commissioner of Income-tax is the appointing authority, the Chief Commissioner (Admn), in his capacity as CIT-I, will function as appointing authority and will be competent to take action against the staff, under the Temporary Service Rules and the C.C.S.(CC A) Rules, 1965. Chief Commissioner(Admn) will function as disciplinary authority in respect of Income-tax Officers (Group B) and such officers in Group C under him where the CIT is the appointing authority. For this purpose, the Head quarters Office under the control of Chief Commissioner (Admn) will process the files and submit them to the Chief Commissioner (Admn) through the Commissioners under whom the officer/official is posted. (x) All other residuary administrative and financial matters will vest with the Chief Commissioner (Admn). 2. So far as Central Charges are concerned, the Chief Commissioner will make proposals to the Board for transfer and posting of Income-tax Officers to and from Central Circles in consultation with the CIT (Central) concerned from whose charge/to whose charge the officers are proposed to be transferred/posted. 3. Without prejudice to the generality of the decisions in the para I, the Chief Commissioner of Income-tax will participate in all the DPCs for promotions or confirmations of ITO Class II in respect of his area. He can also sanction leave to all Assistant Commissioners under his administrative control. He will also keep liaison with the Vice-Presidents/Senior Members of the Appellate Tribunals and the Chief Justice of the High Court for the following up quick disposal of important appeals pending with them. He will also keep liaison with the Branch Secretariat of the Law Ministry to expedite important matters in which follow-up action has to be taken by them with the courts. These, however, do not imply that the Commissioners of Income-tax are not responsible to watch these matters in respect of cases in their respective charges. They will continue to have the individual responsibility to watch the expeditious disposal of pendings cases but the Chief Commissioner will have an over-all control in respect of such matters pending in all the Commissioners Charges in the area. 4. The Chief Commissioner should act as the Chief Spokesman for the Income-tax Department in connection with briefing the Press, interviews to Radio and T.V., receiving VIPs including Parliamentary Committees and presenting to them the required statistical data etc. He will have the same power to coordinate the work of other Commissioners of Income-tax as enjoyed by CIT-I before the appointment of the Chief Commissioner (Admn). The other Commissioners will retain their status as independent heads of departments. They would continue to make references to the Board on technical matters directly and likewise the Board will continue to call for the Commissioners' reports on technical matters directly without involving the Chief Commissioner except where coordination between different Commissioners is involved. 5. The Chief Commissioner will initiate the confidential report of the Commissioners working in the charge. For this purpose, the area on which he will comment will be communicated separately. 6. For efficient and smooth functioning of the administrative arrangements outlined above, all the Commissioners of Income-tax should extend their full cooperation to the Chief Commissioners of Income-tax (Admn).