Adjournments of cases. - Income Tax - 1517/CBDT

INSTRUCTION NO. 1517/CBDT Dated: July 13, 1983 Section(s) Referred: 143 Statute: Income - Tax Act, 1961 Attention is invited to Board's Instruction No. 521 (F. No. 231/4/71-A PAC.II, dated the 12th March, 1973) wherein it was impressed upon the Assessing Officers that the cases should not be adjourned unless for compelling reasons and the assessee's requests for adjournment should be weighed by the officers very carefully and only if the circumstances pleaded are convincing, genuine and unavoidable, adjournments should be granted. It was impressed upon the IACs that while inspecting the I.T.Os' work, they should specifically look into this aspect and take note of avoidable and unnecessary adjournments. 2. The Public Accounts Committee in their 157th Report have again adversely commented upon the tendency on the part of the assessing officers in granting adjournments freely and sometimes on flimsy grounds. A subsequent study by D.I. (I.T.) has confirmed this to some extent. 3. Everyone will please realise that it is important to improve our performance at all levels. The Inspecting Assistant Commissioners are also requested to specifically report on this aspect of the matter during their regular inspections. They may also take up special/vigilance inspections and report on this aspect of the work. The CIT/IAC should also draw up a monthly plan regarding the completion of doing assessments and keep a watch over the progress of this plan. This will not only accelerate the pace of work in this key area but will also obviate the tendency of granting uncalled for adjournments on the part of the Income-tax Officers. 4. The above instructions may please be brought to the notice of all the officers working under you. Hindi version will follow.