Prompt effect to Appellate Orders. - Income Tax - 1680/CBDT

INSTRUCTION NO. 1680/CBDT Dated: June 1, 1986 The Board vide Instruction No. 1534 (F.No. 279/74/76-IT(J) dated 3.1.1983 had prescribed several controls at different levels such as at the level of Income-tax Officer, Inspecting Assistant Commissioner, Commissioner of Income-tax and Central Board of Direct Taxes for ensuring prompt action in the matter of giving effect to Appellate Orders. It is of paramount importance to ensure that all appellate, revisionary or other orders are served in time and are given effect to with the utmost promptness. This will not only eliminate avoidable payment of interest but will also help the department avoid adverse criticism of its functioning. 2. The Board would also like to impress upon the officers the importance of proper recording of the payments made by the assessees in the Demand and Collection Registers and avoiding the irregularity of not giving credits for pre-paid taxes while making final assessment. 3. Like-wise, a proper register for recording the receipt and disposal of applications of mistakes, should be maintained by each Income-tax Officer and Inspecting Assistant Commissioner (Assessment) and the applications should be disposed of within a month of their receipt. 4. The Board desires that steps should be taken to carry out surprise inspections by the Commissioners/Inspecting Assistant Commissioner of Income-tax to find out cases of delay. The Commissioners of Income-tax/Inspecting Assistant Commissioners of Income-tax are directed to ensure elimination of delay in these areas of work and to see that specific cases coming to their notice in the course of surprise inspections or regular inspections or as a result of complaint, are carefully and promptly investigated. The Inspection Assistant Commissioners should inspect this aspect of work in each Income-tax Officer's circle once a month and in mofussil charge whenever they visit these circles. In cases where effect to Appellate Order is not disposed of within a month for no sufficient reason, the Commissioners of Income-tax/Inspecting Assistant Commissioners should obtain the written explanation of the concerned officials. With a view to prevention lapses suitable deterrent action should be taken in appropriate cases against the erring officials. 5. The Inspection Division of the Board has been asked to specifically monitor compliance in this regard while inspecting the work of Income-tax Circles and report to the Chairman for initiating appropriate disciplinary proceedings both against officers and Assistant Commissioners in cases where Board's instructions have not been followed. 6. The above instructions may please be brought to the notice of the officials working in your charge. 7. Hindi version will follow shortly.