Measures for greater coordination between ITOs and TROs. - Income Tax - 1644/CBDT

INSTRUCTION NO. 1644/CBDT Dated: July 30, 1985 In pursuance of the recommendations of the Public Accounts Committee the Board entrusted the conduct of the study of the Tax Recovery machinery to Directorate of O M Services. In the course of the said study it was noticed that the problem being faced by the TROs is lack of co-ordination with the I.T.O.s para 5.20 of the report submitted by the DOMS reads as under:- Another problem being faced by the TROs is lack of co-ordination with the ITOs . Section 225(2) of the Act provides that the ITOs shall inform the TRO about any taxes paid or time granted for payment after the issue of TRC. However in practice this is never done. The problems faced regarding co-ordination are mentioned below:- (i) The variation in demand on account of rectification, revisions, appeal effects etc. are not being intimated promptly by the ITOs and the TROs. (ii) Collection made by the ITOs after issue of TRCs as also adjustment of refunds against arrears are not being intimated to the TROs. (iii) No intimations about the deletion of advance arrears on completion of regular assessment are sent to TROs. (iv) Files are not made available by the staff of ITOs office to the staff of TROs office. To bring about better co-ordination between ITOs and TROs and to overcome the problems mentioned above it is recommended that IACs(R)/Range IACs should convene a meeting of the TROs and the concerned ITOs twice a month. Before the date of such meeting the TRO should supply a list of defaulters with arrears exceeding Rs.10,000 in duplicate to the ITO concerned who should indicate in the list any changes in the arrear position in those cases and should also give the latest assets position. Those cases then may be discussed in the meeting so that appropriate action is taken expeditiously. The finding of the committee have been considered by the Board. In order to achieve better results in this regard the board desires that CsIT should direct(R)/IAC(R). IACs to convene a meeting of the TROs and the concerned ITOs twice a month, for which specific dates may be set apart every month. Before the dates of such meetings the TROs should supply a list of defaulters with arrears exceedings Rs.10,000 in duplicate to the ITO concerned who would indicate in the list any change in the arrear position in those cases and should also give the latest position regarding assets. This will obviate time consuming and dilatory cross references between the offices of the TRO and ITO and thus hasten the process of recovery. 2. It is requested that these instructions may please be brought to the notice of all concerned.