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TMI BlogRegarding Standard Operating Procedure on filing of Appeals/Special Leave Petitions by the Income Tax Department in the Supreme Court and related mattersX X X X Extracts X X X X X X X X Extracts X X X X ..... oposals for Filing SLPs 3. With a view to ensure timely filing of appeals/SLPs in the Supreme Court, the timelines for processing proposals at different levels are enclosed as per Annexure-A, for strict adherence by all concerned. 3.1 Responsibility to Ensure Timely Processing of Proposals - The CCIT and CIT concerned shall ensure timely processing of proposals and their submission to the Directorate of L R as per the timelines given in Annexure A. Any deviation from the timelines will have to be duly explained and the delay without proper explanation or due to negligence would be viewed adversely. 4. Institutional Mechanism for Processing Proposals for Appeals/ SLPs to the Supreme Court: i. The CCIT (CCA)/CCIT, having jurisdiction over the station having Bench of the High Court, shall ensure a proper institutional mechanism for timely dissemination of certified/downloaded copy of High Court s order/judgment, whichever is available first, to CIT having jurisdiction over respective cases. ii. The CCIT (CCA)/CCIT, shall set-up a High Court Cell at each station within his jurisdiction where a Bench of the High Court is situated. Such cell shall be headed by a DCIT/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for filing appeal/SLP, the Departmental Counsels must be advised to make an application for a certified copy on the date of pronouncement of the order or on the following day. This action will be useful in the cases where ordinary copy of the High Court s order is not available immediately. iv. The proposal for SLP against the High Court s order shall be initiated on the basis of an ordinary copy/ the copy of the order downloaded from the website (as referred to above) of the Court without waiting for the certified copy of the order. The certified copy of the order shall be sent separately as soon as it is received to determine the exact date of limitation. v. In order to avoid delay, the CCIT/CsIT should consider the SLP proposals as per their judicial appreciation of the impugned order/judgment of the High Court and need not seek legal opinion in every case from the Standing Counsels as the Ministry of Law Justice and Ld. Law officers of the Government of India are consulted in appropriate cases before filing the SLPs. vi. While assistance of the Assessing Officer and Range Head may be taken by the CIT, if necessary, the practice of obtaining scrutiny reports from them ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time allowed. The Commissioners of Income tax shall personally ensure compliance of directions relating to Dasti service, filing of counter or rejoinder affidavit or other specific directions, to avoid adverse observations. Quality of SLP Proposals 9. The quality of proposal sent by the Commissioner, is extremely important for efficient and effective litigation management in the Department. It must be noted that appeal to the High Court and the Supreme Court can be filed only on Substantial Questions of Law . It has, however, been observed that many SLP proposals involve only questions of fact . The CCsIT shall ensure that the proposals for SLPs are well examined and forwarded to the Directorate of L R only in those cases where substantial questions of law are involved. All High Court orders which are against the revenue but found acceptable by the Commissioner will be put up to the jurisdictional Chief Commissioner within 15 days of the receipt of the judgment for his concurrence. In case, the CCIT directs submission of SLP proposal in a case, the same shall be done within time frame prescribed in Annexure A. Assistance to Law officers/Appearing Counsels 10. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of proposal with annexure ++ 3 17 7. Transit to Directorate of Income tax (L R) 4 21 This job should begin as soon as CIT takes a view to propose SLP. Timeline to be observed in the Directorate of Income Tax (L R) S. No No. of Days Cumulative Days 1. Directorate of Income Tax (L R) 15 36 2. Member (A J) 3 39 3. Transit to MOL 2 41 II. Time line to be observed in the Ministry of Law/Central Agency Section (As per suggestion of Ld. ASG) Sl. No No. of Days Cumulative Days 1. Advice section of MOL 5 46 2. Transit to CAS 2 48 3. Marking to Law officer 2 50 4. Advice by Law officer 7 57 5. Transit to CAS 1 58 6. IT unit of CAS (opening of file) 2 60 7. Transit to drafting counsel 2 62 8. Drafting of SLP 10 72 9. Transit to the Directorate 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (c) The soft copy of the documents 6(a)(i) to (vi) typed in MS Word 2003 or 2007 is sent in CD Y/N 7. Facts of the case in brief (in about 300 words) : In the separate sheet (i) The note must indicate how CIT(A)/ITAT/HC has erred on fact or Law, instead of mere narration of course of events. (ii) If the disputed issue under consideration is involved in other years, then status of litigation for such other years must be indicated. @ 8. The substantial questions of law to be proposed in the SLP. 9. (i) Whether the issue arises out of audit objection? Y/N (ii) If yes, whether audit objection is included in Draft Para? Also state whether Audit objection has been accepted or not. (iii) Is any prosecution proceeding pending or contemplated in the case on the issue on which the SLP is sought to be filed? 10. (a) (a) If the judgment, to be contested, has relied upon another judgment, then a copy of the relied upon judgment its present status of litigation, if ascertained. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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