Inordinate delays in giving effect to appellate orders of Income-tax Appellate Tribunal.

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..... ews such inordinate delay with concern. 2. With a view to ensuring that the appellate orders of the I.T.A.T. are given effect to promptly, the following procedure has been evolved by the Board:- (i) In each Commissioner's office, a Register should be maintained to record the receipt of the Tribunal's orders. This register should be in two parts-one part for appeals filed by assessees and the s .....

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..... e action to implement the Tribunal order. If the order result in raising a demand, demand notice along with challan will be issued. If the order necessitates the issue of refund voucher, instead of challan, refund voucher will be issued. If refund is to be withheld u/s 241, report will be submitted to the CIT seeking his approval. If the refund is to be adjusted against the demand for any other ye .....

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..... ansferred. (vi) The Commissioner should periodically go through the register and satisfy himself that the ITO (Judl.) is carrying out his part of work. A report should be submitted to the Board by the CIT every quarter giving particulars of the cases where demand notices/refund vouchers were not served in respect of orders passed during the earlier quarter. This report should be submitted by the .....

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