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TMI BlogAllocation of work to Commissioner of Income-tax (Judicial)X X X X Extracts X X X X X X X X Extracts X X X X ..... jurisdictional High Court as also co-ordination with counterparts for other High Court/s and shall be responsible for ensuring that the Departmental view on interpretation of the Income-tax Act, 1961 [hereinafter referred to as the Act] is enforced uniformly and coherently within the jurisdiction of the respective Pr. CCIT. 2.2 The CIT(J) shall assist the Pr. CCIT in supervising the litigation management/judicial functions within the region. 3. Structure: The CIT (J) shall report to the Pr. CCsIT of the region concerned. In the absence of a CIT(J) being posted in a region all the functions and duties meant to be discharged by the CIT(J) shall be discharged by the Addl./Jt. CIT(J). The High Court Cell in respect of each region will be under the administrative control of CIT(J) of that region. 4. Work Domain: (i) The administrative decision to file appeal before High Court will vest in respective CIT/PCIT/CCIT. Based on LIMBS and other available databases, the CIT(J)/Addl./Jt. CIT (J) shall ensure that there is uniformity in the Departmental stand on a particular issue. (ii) In cases involving common issues inputs may be sought from Sr. Standing Counsels by the office of CIT(J)/Addl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he physical copy/ file of the same may be sent to CIT(J)/Addl./Jt. CIT(J) in due course. After receipt of the CSR/s, the CIT(J)/Addl./Jt.CIT(J) shall examine, inter alia, whether the appeal proposed is in accordance with the existing instructions, whether the grounds of appeal are suitably framed and whether they are in conformity with the Departmental position/view on the legal issues involved. In case of any defect/ error, the same shall be recorded in the proposal received by him from the PCIT/CIT concerned before sending the file to the CCIT/ panel of CCsIT. For this, the CIT(J)/Addl./Jt. CIT(J) may be made part of the work flow of processing of CSRs in ITBA and the entire process shall be as per time lines given in Annexure-C . Scrutiny reports in respect of writ appeals to division bench of HC against single judge bench order may also be routed through the CIT(J)/Addl./Jt. CIT(J). (vi) Where appeal is not recommended on merit in cases where the tax effect is above the monetary threshold for filing appeals as per extant CBDT Circulars in this regard, approval for the same shall be sought from the Collegium constituted to examine cases for filing appeals [set up vide CBDT's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, data in respect of deferred cases and the linked 'other cases' shall be maintained in the O/o, CIT(J)/Addl./Jt.CIT. This information may be maintained in a format similar to form 8A notified vide Notification No. 83/2022/ F. No. 370142/30/2022-TPL dated 12.07.2022 . For this purpose, CIT(J) or Addl./Jt.CIT, nominated by the Pr.CCIT in this regard, shall be provided access to the database of SQsOL/QsOL and the system-based utility for linking the deferred and other cases that will be developed for this purpose. Further, to maintain a complete database of appeal deferred cases, the PCIT/CIT concerned shall transmit the details of cases deferred, to the CIT(J)/Addl./Jt. CIT(J) in accordance with Board's letter in F.No.279/Misc./M-96/2021-ITJ, dated 23.01.2023. CIT(J)/Addl./Jt. CIT (J) shall compile the database of all Forms 8A issued by PCIT/CIT in respect of deferment of appeals before ITAT and High Courts. The database may be used for bunching of appeals with identical questions of law and prioritizing of pending appeals. The CIT(J)/Addl./Jt. CIT(J) shall also ensure regular transmission of the details of Form 8A collated in the region to the Central Monitoring Cell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls by Counsels as per Instruction 7/2016 dated 07.09.2016 . CIT(J)/Addl./Jt. CIT (J) shall be responsible for ensuring effective representation before Courts including attendance of officers during High Court proceedings. (xii) CIT(J)/Addl./Jt. CIT (J) is to assist the Pr.CCIT, who vide CBDT's letter F.NO 278/ M-52/2003 ITJ ( Pt) dated 17.03.2023 has been designated as the Nodal Officer in the Region for receipt of communication and obtaining updating details of pending tax matters from the registry of concerned NCLT/NCLAT Bench. In order for the CIT(J)/Addl./Jt. CIT(J) to assist the Pr.CCIT, in the functions that arise as a result of the Pr.CCIT being nominated as the Nodal Officer with reference to the same, the CIT(J)/Addl./Jt. CIT(J) would be responsible for receipt of all orders from IRP / RP / NCLT/ NCLAT and forward the same to the Jurisdictional officers. CIT(J)/Addl./Jt. CIT(J) would ensure that a suitable panel of Standing Counsels for representing the Department before the NCLT Benches and NCLAT is engaged. CIT(J)/Addl./Jt. CIT(J) shall also serve as a repository of various judicial decisions of Supreme Court / High Court / NCLT / NCLAT on Insolvency and Bankruptcy C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rma) Jr. CIT(OSD)-ITJ, CBDT Annexure-A1 (Where appeal/SLP is filed) Sr No (1) Name of the assessee (2) PAN (3) AY (4) Details of Appellate order and date of order (5) Issue(s)/Section(s) involved (6) Tax effect involved (7) Question(s) of Law (8) If appeal/SLP filed despite low tax effect mention reasons * (9) ITA No. /Lodging No./ Appeal No./ SLP No. (HC/SC) (10) * The reasons should invariably include following details: i. If appeal/SLP has been filed despite low tax effect state the exceptior (s) invoked. ii. Whether the issue is recurring in nature. iii. Decision of jurisdiction ITAT/High Court/Other High Court/Supreme Court if any in favor of Revenue. iv. Any other reason. Annexure-A2 (Where appeal/SLP is decided not to be filed) Sr No (1) Name of the assessee (2) PAN (3) AY (4) Details of Appellate order and date of order (5) Issue(s)/Section(s) involved (6) Tax effect involved (7) If appeal/SLP is not filed mention reasons * (8) * The reasons should invariably include following details: i. Whether the decision of ITAT/High Court has been acceptedon merit (see the CSR from the PCIT/CIT) ii. Whether the decision of ITAT/High Court is found not acceptable on merit but appeal ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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