Timely delivery of case records and memorandum of appeal to DR in case of appeals. - Income Tax - 1779/CBDT

INSTRUCTION NO. 1779/CBDT Dated: November 4, 1987 I am directed to invite your kind attention to Departmental Instruction No.1570 dated the 4th July, 1984 issued from F.No.279/92/84-ITJ on the above subject and to say that the contents of the above mentioned Instruction as well as Instruction No.1684 (copies enclosed for ready reference) are not being scrupulously followed by the field officers. The case records and Copies of Memorandum of Appeals either do not reach our Departmental Representatives at all or do not reach well in time. Therefore, they feel handicapped in representing effectively Departmental cases before the Income-tax Appellate Tribunal. 2. The Board have decided that in all the cases where appeals have been filed by the assessee Brief with Records (relevant papers duly flagged) should be sent by the assessing officer to the Authorised Representative in time at least three days before the date of hearing. In case of Departmental Appeals, besides assessment records the file of the Commissioner authorising appeals should also be sent to the Authorised Representative. The responsibility of sending records and the relevant papers should be fixed on ITO(J)/IAC(J) as the case may be. 3. The Board desire that the Commissioners should keep a special watch on this aspect for improving quality of Departmental Representations before the Appellate Tribunal. 4. The cases of default should be brought to the notice of the Commissioner who will take suitable action against the officer concerned. In cases of repeated default by the officer an entry to this effect may be made in his Annual Confidential Report. These instructions may be brought to the notice of all concerned officers in your charge.