Monitoring of filing of appeal in the High Courts - Non-receipt of quarterly reports as per the CBDT Instruction No. 7 of 2011
Letter no. DGIT(L&R)/HC Appeal/Quarterly Report/2012-13/603, dated 26-9-2012 was issued by the Central Board of Direct Taxes on 26 September 2012. Its subject is Monitoring of filing of appeal in the High Courts - Non-receipt of quarterly reports as per the CBDT Instruction No. 7 of 2011.
Chases the field for the quarterly reports on appeals filed in the High Courts required by paragraph 15 of Instruction No. 7 of 2011. That paragraph requires a register in the Commissioner's office in the form at Annexure-IV, a quarterly report in the form at Annexure-V from the Commissioner to the Chief Commissioner (Cadre Controlling Authority) through his controlling Chief Commissioner by the fifteenth of the month following each quarter, and a compiled report by e-mail from the Cadre Controlling Authority to the Director General of Income-tax (Legal and Research) before the end of that month, on which the Director General puts up an analysis to the Member (Audit and Judicial). The letter records that the reports are not coming in regularly, directs that the overdue report for the quarter ended 30 June 2012 be sent by 3 October 2012 by soft copy to the Directorate, and requires later reports within the prescribed time.
The quarterly reports were not being received regularly, and the delays and deficiencies in filing appeals before the High Courts had drawn adverse notice from several High Courts and from the Supreme Court, with a review by the Finance Minister expected shortly.
Monitoring of filing of appeal in the High Courts - Non-receipt of quarterly reports as per the CBDT Instruction No. 7 of 2011
letter No. DGIT(L&R)/HC Appeal/Quarterly Report/2012-13/603, dated 26-9-2012
I am directed to invite your kind attention to para 15 of Instruction No. 7 of 2011 which is reproduced as under:
15. Monitoring Mechanism
i. The CCIT/CIT shall ensure due adherence to this instruction. In order to facilitate monitoring, a register shall be maintained in the office of CIT as per Annexure-IV to this Instruction.
ii. Quarterly Report of appeals filed in the High Court as prescribed at Annexure-V to this Instruction shall be furnished by the CIT to the CCIT(CCA) through his controlling CCIT by the 15th of the month following each quarter. The CCIT(CCA) in turn shall compile the report and send to the DGIT(L&R) in digital form by e-mail before the end of the month following each quarter. The DGIT(L&R) shall put up an analysis of such reports to the Member(A&J) with his comments.
2. I am further directed to mention that the Quarterly report as envisaged in the above instruction is not being received regularly in this Directorate. The inordinate delays and deficiencies in the filing of appeals before the High Courts has received the adverse notice of several High Courts and the Hon'ble Supreme Court. The Finance Minister is likely to review this area of work shortly. The Board desires that the report for Q E 30/06/12, which is overdue, may be sent by 3rd Oct, 2012 to this Directorate. A soft copy mailed to e-mail address dgit.Ir@incometaxindia.gov.in.
3. The report from the next quarter onwards may be sent within the time prescribed as per Instruction. A copy of Annexures-IV and V to the above said Instruction is enclosed* for ready reference.
4. This issues with the approval of Member(A&J).
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*Not enclosed
Only as background where the department's delay in filing an appeal in the High Court is in issue and its own monitoring machinery is being pointed to.
← Order [F.no.225/163/2012/TA-II], dated 28-9-2012 · Letter [F.no. 279/MISC/M-30A/2011-ITJ], dated 25-9-2012 →
Source: the Income Tax Department’s own published text — its page for this instrument.
