Don't post CIT(A) as DR in ITAT – CBDT tells Chief Commissioners
There is a huge pendency of 158,031 appeals with CsIT(A) to be disposed of during the current financial year. As per Central Action Plan, each CIT(A) is required to give a monthly disposal of 60 units. The Member (A & J), vide his DO letter dated 30th September, 2009 has directed all CITs to ensure disposal of appeals as per the said norms so that it may help in facilitating the collection of taxes involved in the appeals.
Board has learnt that one of the constraints with CsIT(A) in discharge of their functions is frequent posting in ITAT on rotational basis. In principle, it is not a correct practice since ITAT is a body deciding appeals against the orders of the CIT(A).
So Board has requested Chief Commissioners of Income Tax that CIT(A) should not be assigned the duties of CIT(DR) in ITAT on rotational basis.
Board also wants the Chief commissioners to advise their Commissioners (Appeals) not to call for remand reports from the assessing officers in routine cases as it over burdens the A.Os and delays the appellate proceedings. The remand reports should normally be called in those cases where new facts or new evidence is brought in by assessee or where the CIT(A), in view of the peculiar facts and circumstances of the case, wants a particular aspect to be examined by the A.O.
CBDT Letter in F.No. 279/Misc 65/2009-ITJ Dated October 29, 2009