Norms regarding filing of appeals in tribunal. - Income Tax - 1493/CBDT

INSTRUCTION NO. 1493/CBDT Dated: November 18, 1982 It has been department's policy to control litigation in tax matters. To achieve this objective, the department is selective in filing appeals against adverse orders. In the Conference of Commissioners in May, 1980 (para 13.01 of Minurtes), it was decided that the orders of Cs. I.T. (Appeals) on questions of fact should be accepted by the Commissioners unless the findings are perverse. Departmental appeals should not be authorised merely because the revenue involved is large. The Commissioners (Appeals) are senior officers who have put in long years of service and many of them have also acted as Departmental Representatives before the Tribunals. Cs.I.T. should examine the records personally before authorising appeals to the Tribunal. Perhaps they may also consult the Senior A. Rs. before authorising appeals.