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TMI BlogRevision of the Guidelines for engagement of Standing Counsels to represent the Income-tax Department before High Courts and other judicial forums; :revision of their Schedule of fees and related matters- regardingX X X X Extracts X X X X X X X X Extracts X X X X ..... he size of the panel should be carefully decided based on the pendency of appeals (on an average one Senior Counsel can handle 450-500 appeals). A buffer of at least 25% of the required strength or a workable buffer should be considered while determining the size of panel. The panel of counsel s proposed along with the buffer (hereafter called extend ed panel) shall be forwarded to Board. It must be noted that the buffer in the extended panel will not be entitled for any compensation or remuneration or retainership etc. The names in the extended panel would be considered in cases of exigencies like resignation, termination etc. of the counsel in the panel. Further, the names in the extended panel would be proposed by the Pr. CCIT/ CCIT immediately following such exigency for regular empanelment to Board. The tenure of such counsel/s would be valid for the remainder of the tenure of the panel. Having this extended panel read y would ensure that time is not lost in re-doing the whole process of advertisement etc. for filling up one or two vacancies in the panel. It is further suggested that the ratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s for engagement as Standing Counsel The eligibility conditions for each category of counsels shall be as under: 2.1 Senior Standing Counsel: In order to be eligible for engagement as Senior Standing Counsel, a person should a. be eligible to appear before the High Court as an advocate and b. have a minimum experience of five years of handling direct tax matters before High Courts or ITAT as an advocate. OR have been a Junior Standing Counsel of the Department for three years OR have been an officer of the Income-tax Department who is eligible to appear before the High Court as an advocate and has retired/resigned from the post of Add!. Commissioner/Director of Income-tax or any equivalent post after occupying such post for at least three yea rs or any higher post or who has been a member of ITAT, provided that he has not been removed/dismissed or compulsorily retired from service on account of disciplinary action and no disciplinary proceeding under service rules or pension rules is pending against him. 2.2 Junior Standing Counsel: In order to be eligible for engagement as Junior Standing Counsel a person should a. be eligible to appear before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the number of vacancies. 3.4 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. 3.5 The engagement of panel shall normally be for a period of three 4. Performance review 4.1 The performance of the counsels shall be reviewed by the jurisdictional PCIT/CIT whose cases have been represented by the Standing Counsel, on a quarterly basis and a report in Pro forma-C shall be submitted to CIT(Judicial)/CCIT before I 5th of the month following end of each quarter. 4.2 On the basis of the reports received from the CsIT, the CCIT/ CIT (J) shall review the performance of the counsels for every financial year and send an annual report to the Board in Pro forma-D before 30th June of the following year. 5. Allocation of Standing Counsels to PCIT/CIT Charges 5.1. The CCIT will be the overall in charge of entire litigation work on behalf of the Income-tax Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst the Department , apply for certified copy of the judgment with in two working days of pronouncement and give his opinion regarding the advisability of filing an appeal/SLP against such a decis ion within three days of taking He shall send an ordinary copy of the same, as soon as available, to the PCIT/CJT concerned. In other cases also the same time limits shall be applicable, though opinion will not be required ; 7.7 if required, render all assistance to the law officers, Advocate General of the State Government, special or Senior Counsel, who may be engaged in a particular case before the Supreme Cou rt, High Courts, ITAT, ; 7.8 give legal advice to the Department on such civil, criminal and revenue matters pertaining to direct taxes and such matters arising in the course of administration of the Department as are referred to him by the Department including : a) examination and settling of drafts of legal nature, b) examination of trust deeds and draft rules of provident funds for recognition , and c) drafting of applications, petitions etc. to be filed in Courts of law and other statutory bodies; 7.9 send the case file and related papers to the PCIT/CIT c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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