Work allocation of Departmental Representatives before ITAT
IN supersession of earlier Instruction No. , the CBDT has laid down fresh parameters for allocation of work between the CIT (DRs) and the Sr. DRs for representation before ITAT.
Some of the noticeable changes that have been made vis-à-vis the instructions of year 2008 in respect of cases to be argued by the CIT (DRs) are -
+ All appeals in assessment cases, in which the aggregate of the additions made by the A.O. which are under dispute/subject matter of appeal in a case, is more than;
a) Rs. 10 crores in the cities of Mumbai and Delhi. [Rs. 2 Crore earlier]
b) Rs. 6 crores in the cities of Chennai, Kolkata, Ahmedabad, Hyderabad, Bangalore and Pune. [Rs.1 Crore earlier]
c) Rs. 3 crores in other cities. [Rs.50 lakhs earlier]
Performance reports are required to be submitted in the prescribed format - as if the DRs have all the time in the world to fill them at the end of the month.
By the way, in the earlier instruction of the year 2008, there was a specific mention of SCAM related cases which were to be argued by the CIT(DRs) but nothing is forthcoming about them in the present Instruction.
Probably, we have become a SCAM Free nation or have we accepted scams as a part of the system?
CBDT Instruction 09/2013, Dated: July 22, 2013