9911796707
TMI BlogGiving effect to Appellate orders of ITAT.X X X X Extracts X X X X X X X X Extracts X X X X ..... tax on the follow up-actions by the ITOs. After perusal of detailed replies of some of the Commissioners, it appears that normally the Assistant Registrar of ITAT office sends copies of the Tribunal's order direct to the ITOs by ordinary posts and not to the Commissioner of Income-tax, concerned, however, in some charges, the local ITAT office is sending such copies of the orders in batch to the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... now evolved the following revised procedure: (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 filled by assessees and the second part for appeals filed by the Department. The register should be in the proforma given in annexure I, Columns 1 to 7 of the register should be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llan will be issued. If the order necessitates the issue of refund voucher, instead of challan the refund voucher will be issued. If refund has to be withheld under section 241, report will be submitted to the Commissioner of Income-tax, seeking his approval. If the refund has to be adjusted against the demand for any other year, this will be done. Thereafter, column No.8 of the proforma will be f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to whom the file has been transferred. (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 Commissioner of Income-tax every quarter giving particulars of the cases where demand notices/refund vouchers were not served in respect of orders passed during the earli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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