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TMI BlogGuidelines for engagement of Standing Counsels to represent the Income-tax Department before High Courts and other judicial forums.X X X X Extracts X X X X X X X X Extracts X X X X ..... of their engagement shall be as per guidelines at Annexure-I. 3. Schedule of fees, allowances and terms of payment: The Standing Counsels will be engaged in accordance with the revised schedule of fees and related terms and conditions applicable to them as given in Annexure-II. 4. These guidelines and the revised Schedule of the fee and allowances shall come into effect from 11-04-2012. 5. The Standing Counsels will be paid fee at the old rates in respect of their appearance and other work done by them prior to 11-04-2012 and at the revised rates in respect of the work done by them on or after 11-04-2012. However, the revised retainer fee shall be applicable only in respect of the engagement of Standing Counsels done based upon proposals received from the Counsels in accordance with the terms and conditions laid down in this Instruction. 6. This issues with the concurrence of Ministry of Law and Justice vide their FTS No. 870/Jud.Sec/2012 and the Department of Expenditure I.D. No. 9(4)/2012-E-II(B) dated 10-04-2012. ANNEXURE-I PROCEDURE FOR ENGAGEMENT OF STANDING COUNSELS 1. Category of Standing Counsels The Standing Counsels engaged/to be engage ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... local newspapers, or from Bar Association of High Court or otherwise. It should, however, be ensured that the process of engagement is transparent and broad based. 3.2 A Screening Committee headed by the CCIT shall be formed for the purpose of evaluation of proposals received. While considering the applications for Jr. Standing Counsels the screening committee should invariably co-opt at least one of the Sr. Standing Counsel. Particulars of the applicants' expertise in handling direct tax matters, aptitude for interpretation and their suitability to represent the cases of the department will be examined by the committee and an evaluation report along with recommendation of the CCIT will be sent to the Board in pro forma-B. 3.3 Sr. Standing Counsels should preferably be taken from amongst the panel of Jr. Standing Counsels of at least three years standing, subject to favourable assessment by the screening committee. In assessing suitability, the quality of drafting, assistance to the appearing counsels and co-ordination aptitude with the officers of the department should be taken into account. 3.4. The First engagement of each Counsel shall normally be for a period of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e department for the purpose. On expiry of the term or termination or resignation, the Standing Counsel shall immediately handover the briefs and other related papers to the CIT concerned or the other Standing Counsels nominated by the CCIT for the purpose and the pending bills of the counsel shall be settled within three months of the end of the term. 8. Duties of the Standing Counsel A. The Counsel shall 8.1 draft Memorandum of Appeals and related petitions/applications within reasonable time, keeping in view the limitation period; 8.2 file the appeals/other petitions/applications as required, within limitation and communicate the particulars (Diary number, ITA number etc.) to the CIT concerned; 8.3 communicate defects/office objections, if any, in the appeals etc. and take prompt steps to rectify the same with the assistance of the CIT; 8.4 appear on behalf of the department in the High Court/ other judicial forums, as required in the cases assigned to him; 8.5 keep the CIT informed of the important developments in the case from time to time particularly with regard to dates of hearing, conclusion of hearing, date of judgment/order etc.; 8.6 when ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll provide all assistance to the Standing counsels such as providing briefs, assessment records, etc. in preparation of a case. In particular, copy of appeal scrutiny report in respect of the impugned order of the ITAT and copy of paper book filed by the assessee before ITAT shall be provided to the counsel for assistance in drafting memo of appeal and preparation of case for representation. The CsIT/DsIT shall respond to communication from the standing counsels promptly and have regular interaction with them in order to keep a close watch on progress of the cases in the Court. The CsIT/DsIT shall, while reviewing the quarterly performance of Counsels, look into the issues, if any, raised by the counsels and ensure their appropriate resolution. 10. Right to private practice 10.1 The Counsel will have the right of private practice, which should not, however, interfere with the efficient discharge of his duties as counsel of the Department but he shall not advise, hold briefs or appear against the Department before any authority, ITAT or Court in matters under the statutes relating to direct taxes. 10.2 If the Counsel happens to be a partner of a firm of lawyers or solici ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce 11. * Date of enrolment as an advocate in the State Bar Council and Registration No. 13. If a partner in a firm, name(s) of the firm(s) and other partners 14. Category of counsel for which applied (Jr. Standing Counsel/Sr. Standing Counsel) Verification I......... S/o ...................., do hereby declare that whatever has been stated in the above application is true to the best of my knowledge and belief. I further declare that I have not been removed from the service due to any disciplinary proceeding and no disciplinary proceedings under service rules or Pension Rules are pending against me as on date. Signature Dated: Place: * Applicant to submit documentary proof with respect to aforesaid items/information. Undertaking I.................. S/o ..........., do hereby declare that if engaged by the department, I shall fully abide by the terms and conditions of the engagement. Signature Date: Place: Pro forma-'B' of Annexure I Particulars/evaluation report of a person applying for engagement as Jr./Sr. Standing Counsel 1. Name : 2. Category (Junior/Senior) : 3. Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11. Number of cases out of those in col. 10 above, decided ( a ) in favour of the Department ( b ) against the Department 12. Whether prompt in applying for certified copy and furnishing the same to the department 13. Quality of written opinion 14. Does the counsel take keen interest in his work and is generally alert and responsive to the Department's interest in litigation entrusted to him? Comments should also be made on the quality of drafting/opinion etc. Specific comments should be given about his promptness in, ( a ) Informing the department from time-to-time regarding hearing of cases, supply of copies of judgments etc. ( b ) Taking steps for vacation of stay 15. General assessment on overall performance Chief Commissioner of Income-tax Pro forma- 'E' of Annexure I Report on the performance of the Counsel for the period to .. for renewal of the term PART - I 1. Name of the Region 2. Name of the Counsel 3. Category (Sr./Jr.) 4. Date of birth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act or reference including application under section 256(2) of the Income-tax Act or Civil or Criminal Writ Petition under Articles 226 and 227 of the Constitution, on first substantial and effective hearing following the completion of pleadings. Rs. 5,100 1.4 In respect of each substantial and effective hearing, following the first hearing Rs. 2,100 1.5 In respect of obtaining certificate of fitness under section 261 of the Act, including drafting and typing of the petition Rs. 2,400 (for each application) 1.6. In respect of Civil Miscellaneous application, including drafting and typing (other than those filed with the appeal memo) Rs. 2,100 (per case) 2. For Drafting 2.1. For drafting of each appeal memo/writ petition/ counter affidavit or any other pleading of similar nature involving original work (including drafting of condonation petition/ notice of motion etc.) Rs. 5,100 per appeal/writ 2.2. For drafting each rejoinder/ written submission/any other pleading in answer Rs. 3,000 In case of identical affidavits, written statements, etc., in connected cases, one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter, e.g., for conference with a Senior Counsel, Special Counsel or with the Law Officer or for appearance in any Court/ITAT/Statutory Body, etc., outside the headquarters, he will be entitled to a daily fee of Rs. 5,100 per day for the days of his absence from the headquarters including the days of departure from, intervening holidays and arrival back at the headquarters. However, no fee will be paid for the day of departure if he leaves headquarters after Court hours and for the date of arrival if he arrives at the headquarters before the Court hours. The daily fee will be in addition to the normal appearance fee prescribed at para 1 supra . ( c ) Travel/Hotel expenses : In addition to the daily fee, the Counsel will be entitled to travel expenses for travel by air (economy class) or first class AC by train. Road mileage for the journey from his headquarters to the airport/railway station and vice versa and from the airport/railway station to the place of his stay out of headquarters and vice versa will be paid at the rates admissible to Class I officers of the Central Government having grade pay of Rs. 10,000 in case of Sr. Standing Counsels and Grade pay of Rs. 8,700 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instructions, the cases involving transmission of records to the Supreme Court, inspection of the Court record for ascertaining the position of the case or other information needed etc. 11.3 No fees for adjournment - No fee will be payable to the Counsel if an advance notice about the adjournment has been circulated or the case has been adjourned at his request due to the reasons personal to him. 11.4 If the Counsel appears at the instance of the Union of India or for parties other than the Union of India whose scales of fee are not inconsistent with that of the Union of India, he will be entitled to only one set of fees. 11.5 When the Counsel does not argue the case himself but assists the Law Officer or any other special Counsel, he will be entitled to the same fee as is payable to him as if the case has been argued by him. 11.6 When cases argued before a Single Judge are referred to a Division Bench or to a Full Bench, separate fee at the rates prescribed at para 1 of this Annexure will be paid for appearance before each Bench. 11.7 Late submission of certified copies of the judgment. 11.7.1 20% of the appearance fees would be deducted if the application for certifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld have periodical, preferably quarterly meetings with the counsels. Proforma-'X' of Annexure II Bill for claim of professional fees by Standing Counsels (case-wise) to be submitted to the CIT concerned/CIT(J) PRE-RECEIPTED 1 Name of the Counsel(s)* Senior Junior 2 CIT Charge 3 Case Title 4 Asstt. Yr. involved 5 ITA No./WT No. etc. * In case Junior Counsel has assisted the Senior Counsel in a case, both the names should be mentioned and combined bill to be submitted. PART A (Bill for Drafting), as applicable (Amount in Rs.) 1 Appeal memo u/s 260A Senior Junior 2 Writ petition 3 Counter affidavit or any other pleading of similar nature involving original work 4 Rejoinder/written submission or any other pleading in answer 5 Written opinion Total PART B (Bill for appearance etc.), as applicable (Amount in Rs.) Senior Junior 1 Admission sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gnature and Name of Sr. Standing Counsel Mobile/Tel. No. For office use only Deductions applicable* Senior Junior 1 Connected/Covered cases (as per para 9) 2 Uncontested cases (as per para 10) 3 Late submission of certified copies 3a As per para 11.7.1 of Annexure II 3b As per para 11.7.2 of Annexure II 4 Others (specify) 5 Total deduction Total Bill Senior St. Counsel Junior St. Counsel Part A Part B Total Amount claimed Deductions, if any (for office use)* Amount passed for payment (for office use) *The counsel shall be intimated of the deductions made before payment of the bill. Signature and Name of the D.D.O. [F. No. 279/Misc./M-75/2011-ITJ], - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Mana ..... X X X X Extracts X X X X X X X X Extracts X X X X
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