SOP for appeals/SLP in the SC - CBDT Instructions
INSTRUCTIONS already exist laying down the Standard Operating procedure on filing appeals/SLPs by the Income Tax Department and those filed by the taxpayers.
Recently, a video conference was held by the Member (A&J) with all CCsIT(CCA) and feedback was taken about current practices adopted in the field for attending to SLPs/appeals filed by the assessee. Based on the feedback gathered and with a view to providing effective and uniform approach for handling of SLPs/appeals filed by the assessee, a revised set of instructions have been issued.
These are endless dissertations and hopefully the Departmental officers follow these scrupulously when they contemplate filing of Caveat/Counter Affidavit in SLPs filed against the Department.
The seven point institutional mechanism commences immediately and ends with the usual stuff -
+ The CCIT and CIT shall ensure timely processing of caveat application & counter affidavit and their submission to the DIT (L&R) as per the timelines given in Annexure A (a 25 point how-to-do kit). Any deviation from the timelines will have to be duly explained and delay occurring without any reasonable cause or due to negligence would be viewed adversely.
We hope that the same gusto prevails when it comes to filing of a Departmental Appeal/SLP.
CBDT Instruction No 08/2013, Dated: July 16, 2013