Timely availability of Memorandum of Appeal to DR. - Income Tax - 1684/CBDT

INSTRUCTION NO. 1684/CBDT Dated: February 4, 1986 It has been brought to the Board's notice that the DRs do not get at the time of hearing copy of Memorandum of Appeal filed either by the assessee or by the Department. Therefore, they are handicapped in making an effective representation on behalf of the Department before the Tribunal. To overcome this situation it has been decided that the assessing officer, after he has taken decision in regard to cross objection which he has to do within 30 days from the date of receipt of the copy of Memorandum of Appeal, should send it to the DRs office. As regards, Departmental appeals, at the time of filing of the appeal, the assessing officer should send a copy of the Memorandum of Appeal to the DRs office. The assessing officers should strictly comply with these instructions. In case of any default, the DRs should bring the fact to the notice of Commissioner for appropriate action. On receipt of these Memorandum of appeals in the DRs office, they should be kept there in a systematic manner-chronologically and alphabetically. It should be possible to retrieve them at the time of hearing. The instructions may please be brought to the notice of all the concerned officers in your charge.