Constitution of Zonal Committees for consideration of writing off/scaling down of direct tax arrears. - Income Tax - 1755/CBDT

INSTRUCTION NO. 1755/CBDT Dated: April 28, 1987 In supersession of Board's Instruction No.1373 (F.No.3/5/30/80-IT(B) dated 6th January, 1981 on the above subject I am directed to say that in view of the increase in the number of Commissioners Charges since the issue of the aforesaid instruction it has become necessary to constitute fresh Zonal Committees for all the Commissioners charges. Accordingly, the Board has constituted the Zonal Committees for consideration of proposals for write-off/scaling down of Direct Taxes arrears as indicated in the *Annexure. 2. In the event of the Member(s) of the Committee becoming less than 3 due to vacancy in any charge, another Commissioner(s) available in the same city or nearest charge may be requested to work on the Committee. These arrangements will be temporary till the vacancy(ies) is/are filled. 3. When a new charge is created or an existing one is merged with another charge a proposal may be sent to the Board for constitution of a Zonal Committee for that charge or for re-constitution as the case may be. If the Head quarters of an existing charge are shifted, normally there is no need to reconstitute the Committee. However, if any inconvenience is felt a proposal may be sent to the Board for the purpose. 4. The Zonal Committee will meet atleast once a month on a date fixed by the Members of the Committee. At the meeting, the Zonal Committee would discuss not only the cases which are ripe for write-off/scaling down but also those cases which are being processed for write-off and also cases which have been recommended to the Director of Inspection (Recovery), New Delhi for further processing. This will ensure a continuous review of the dead-wood on the registers of the Department so that it can be removed expeditiously. 5. As far as possible the Commissioners of Income-tax(Recovery) may be nominated as a Member of the Zonal Committee. The senior most Commissioner will preside over the proceedings of the meeting of the Zonal Committee and the Commissioner concerned with the case will be convene of the meeting. The Commissioner indicated in Column 4 of the Annexure will send a brief report on the meetings of the Zonal Committee every month to the Director of Inspection (Recovery), Mayur Bhawan, New Delhi and endorse a copy thereof to the Board.