Income Tax - "Zero Delay Regime" in matter of filing of appeals/SLPs
WITH a view to ensure filing of appeals/SLPs within the period prescribed, CBDT has issued fresh instructions in supersession of all earlier instructions on the subject.
++ Time Lines have been prescribed for processing proposals at different levels.
++ Responsibility: The CCIT and CIT concerned shall ensure timely processing of proposals and their submission to the Directorate of L&R as per the timelines.
++ Institutional Mechanism: The CCIT (CCA)/CCIT, having jurisdiction over the station having Bench of the High Court, shall ensure a proper institutional mechanism for timely dissemination of certified/downloaded copy of High Court's order/judgment, whichever is available first, to CsIT having jurisdiction over respective cases.
++ Quality of SLP Proposals: The quality of proposal sent by the Commissioner, is extremely important for efficient and effective litigation management in the Department. It must be noted that appeal to the High Court and the Supreme Court can be filed only on ‘Substantial Questions of Law'.
++ Monitoring Compliance of this Instruction: The DGIT (L&R) shall send a quarterly report to the Member (A&J)
CBDT INSTRUCTION NO. 4/2011 [F. NO. 279/MISC./M-20/2011-ITJ], Dated: March 09, 2011.