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TMI BlogINSTRUCTIONS REGARDING STANDARD OPERATING PROCEDURE ON FILING OF APPEALS TO ITAT UNDER SECTION 253X X X X Extracts X X X X X X X X Extracts X X X X ..... statutory provisions. While taking decision in the matter, he shall, inter alia, take into consideration reports of the authorities below. Once the CIT communicates his decision to contest a particular order of CIT(A), it shall be the responsibility of the Range Head to ensure timely and proper filing of appeal in the ITAT and consequential follow up actions. The actual filing of appeal is to be ensured by the Assessing Officer (AO). Time Lines for Filing of Appeals in ITAT under section 253 of the Act 3. Time lines, indicating clearly the responsibilities of each level involved in the process, for filing appeals to ITAT have been laid down in Annexure-I to this instruction for strict adherence by all concerned. 4. Appeal Effect and Scrutiny Report i. On receipt of the order of the CIT(A), the AO shall give appeal effect promptly and properly. The Range Head shall monitor correctness and timely appeal effect in respect of orders of CIT(A). ii. Any pendency in regard to the appeal effect beyond one month shall be reported by the Range Head to the CIT in the DO reporting monthly activities of the Range, along with reasons for the delay. iii. With a view to provide relevant i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorized against the order of CIT (A), a separate judicial folder for the assessee for a particular year is maintained in his office. Among other things, the folder should have a copy of relevant assessment order (along with copies of key documents used as evidence in support of additions made), a copy of the remand report, if any, and the scrutiny report submitted by the authorities below. 6.2 Such judicial folder should be easily retrievable for scrutiny of ITAT order or Judgment of the High Court, as the case may be, at the time of considering further appeal in the case, if any. A similar judicial folder in respect of assessee's appeal under section 253 filed in ITAT, containing a copy of appeal memo filed by the assessee and other relevant documents should also be maintained for the aforesaid purpose. 7. Transfer of Jurisdiction outside CIT's Charge During Pendency of Appeal 7.1 In case of transfer of jurisdiction over a case from one CIT to another CIT charge during pendency of appeal, the transferor AO shall, while transferring the case records along with the judicial folders in CIT's office to the transferee AO, duly inform the change of jurisdiction to the Registrar ITA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... put in place proper mechanism with defined responsibility of different levels of officials in his charge to ensure that: i. The appeal is filed in the ITAT within prescribed time limit as in Annexure-I. ii. ITA/WTA Number allotted by the registry is obtained and recorded in judicial folder in CIT's office as mentioned in check list / proforma for scrutiny report on CIT(A) order at Annexure-II. iii. In case, the registry of the ITAT notifies any defect, immediate steps are taken by the AO concerned to remove the same with the assistance of the office of CIT (DR) or Senior DR as the case may be. iv. One set of appeal memo is kept with the AO for linking the same with the relevant assessment record. v. One set of appeal memo is kept in the office of CIT for placing the same in judicial folder. vi. The appeals are followed up and the Department is effectively represented at every hearing stage. vii. Proper coordination with the Departmental Representative is maintained at every stage by Range Head. viii. The details and information called for by the ITAT/DR should be furnished (in quadruplicate) at the earliest and, in any case at least three days before the date fixed fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d corrective actions taken. The CCIT shall review due adherence to this instruction on a quarterly basis and take appropriate measures in case of deviations. iii. The cases of material deviations from this instruction, if any, shall be brought to the notice of ITJ section of the Board by the CCIT. 15. This Instruction shall apply to appeals to be filed in ITAT with effect from 22nd August, 2011. 16. Hindi version of instruction to follow. Note: Reference to the CCIT/CIT in this Instruction includes DGIT/DIT as the case may be. Annexure-I TIMELINES FOR FILING APPEAL TO ITAT Sl. No. Stages No. of days Total Time 1. Receipt of CIT(A)'s order in the office of CIT 0 day 0 day 2. Sending the order to AO for necessary action along with a copy to Range Head 5 days 5 days 3. Entry in the relevant register and submission of scrutiny report in prescribed proforma by AO to Range Head after giving appeal effect 25 days 30 days 4. Submission of recommendation by Range Head on scrutiny report to CIT along with draft grounds of appeal 10 days 40 days 5. Decision making by the CIT including finalisation of grounds of appeal and sending the same to AO 7 days 47 days 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on merits or not, may be given. B. In cases other than at 'A' above, the AO in his scrutiny report shall cover following points, as may be applicable, on each issue where relief is allowed by CIT(A), in a separate Annexure. i. Relief allowed by the CIT(A) :- u Description of issue involved in brief, u Basis of addition/ disallowance made in assessment order, u Reasons for grant of relief by CIT(A), (Relevant page /para No. of assessment order and CIT(A)'s order for each issue may also be specified) ii. Tax effect in respect of each issue on which relief is allowed by CIT(A) is to be worked out separately. iii. Whether any remand report was called for by the CIT(A)? iv. If yes, AO's comments in brief on relevant issues above should be given. Specify whether relief by CIT(A) is in conformity with AO's views in the remand report? (Attach copy of CIT(A)'s letter/order calling for the report and also the remand report submitted by the AO along with assessment order). v. Whether any factual finding given by CIT(A) is contrary to the material on record? If yes, specify in detail indicating specific para of order under scrutiny & material on record contradicting such a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is order perverse? (see Note below) iv. If so, give details and explain which parameters of perversity are satisfied and how? (Refer to Note below) v. Whether there are any mistakes apparent form record which require filing of rectification application before CIT(A)? vi. Whether the decision of CIT(A) is acceptable on merits? If not, give reasons for each issue. vii. Draft specific ground to be taken before ITAT. 6. Final Summary of report Appeal is recommended on issues Nos. …., …… & …… Aggregate tax effect on issues on which appeal is recommended Due date for submission of report in CIT office (40 days from the date of receipt of CIT(A) order in CIT office) Submitted to the CIT- ……………………………. for kind consideration & further action. Date: Signature of the Range head Place: Name & Designation 7. Decision by the CIT on the scrutiny report A. Issue wise decision of the CIT, as to whether appeal is to be filed or not, may be recorded with reasons, keeping in view the line of argument the DR is expected to take before ITAT at the time of hearing: Issue No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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