Filing of Appeals to ITAT - CBDT Instructions
CBDT has issued instructions on filing appeals before the ITAT by the Department.
++ Jurisdictional CIT shall be the authority to decide whether to contest an order of the CIT(A). Once the CIT communicates his decision to contest a particular order of CIT(A), it shall be the responsibility of the Range Head to ensure timely and proper filing of appeal in the ITAT and consequential follow up actions.
++ Time lines, indicating clearly the responsibilities of each level involved in the process, for filing appeals to ITAT have been laid down.
++ The CsIT shall ensure that appeals to ITAT are filed only where there is proper justification. Orders of CIT(A) on factual issues should be accepted unless the findings are perverse.
++ The grounds of appeal arising out of the order of CIT(A) should be carefully drafted to clearly spell out the grievance of the department and the relief sought.
++ In case of mixed question of facts and law, the grounds of appeal should clearly bring out specific legal and factual issues to be contested.
++ The grounds should be precise and not argumentative.
++ The CIT shall put in place proper mechanism with defined responsibility of different levels of officials in his charge to ensure that appeals are properly filed.
++ The CIT shall put in place proper mechanism to ensure timely and due compliance to the directions of the ITAT.
CBDT Instruction No. 08/2011 CBDT., Dated: August 11, 2011