Functions of CIT (R) - regding. - Income Tax - 1478/CBDT

INSTRUCTION NO. 1478/CBDT Dated: July 27, 1982 The Government by order F.No. A.11013/6I/8I-Ad.VII, dated 16-9-1981 sanctioned five posts of CIT(R) to be stationed at Bombay, Calcutta, Delhi, Madras and Ahmedabad. The officers have already been posted. The jurisdiction and the functions of CIT(R) have been under consideration in the Board. Suggestions received from the CsIT(R) as well as some of the other CsIT have also been examined. After careful consideration it is decided that the CsIT(R) would perform the following functions. (i) The CIT(R) would perform the functions of Tax Recovery Commissioner for the areas and persons indicated in the Notification in this behalf. He will draw his powers from Schedule II to I.T. Act, and I.T.C.P. Rules, 1962. (ii) As CIT(R), he will exercise administrative control over all the Tax Recovery Officers and IAC(R) of the areas. (iii) For efficient working of the TROs, he will decide upon the allocation of work to them. (iv) Chief Commissioner (Admn.) may recommend notification or de-notification of an officer as TRO in consultation with CIT(R). (v) In so far as certified demand is concerned, recovery proceedings, stay or instalments will be the responsibility of CIT(R) and his officers. Normally the territorial CIT or his officers should not deal with the certified demands. (vi) CIT(R) will, as far as possible, be a member on all Zonal Committees formed for write-off/scaling down of arrears. (vii) While collection/reduction of certified demand is already the responsibility of CIT(R), the reporting to Board, as well as replies to Parliament Questions, to PAC/etc. should continue to be done by Chief Commissioner (Admn.) to whom CIT(R) would render all possible help. (viii) The Dossiers of cases with arrears of above Rupees ten lakhs required to the sent to D.I.(Recovery) would continue to be the responsibility of respective Commissioners. Copies of all dossiers will be endorsed to CIT(R) so that he can focus his special attention on the cases so far as certified demand is concerned. The appointment and posting of CIT(R) has been made with the sole purpose of according due attention to collection/reductions of certified demand whereas the collection/reduction of arrears remains an overall concern of the territorial CIT. Thus the functions of both CIT(R) and the territorial CsIT are complementary to each other. It is, therefore, hoped that both the officers would evolve a system under which collection/reduction of arrears can effectively be pursued through well coordinated efforts.