Effective handling of appeals - Recommendations of the Expert Group

By Vijay Kumar

Incidentally last month the Board had written a letter to the field about the recommendations of the Expert Group, constituted to carry out an in-depth study of departmental procedures in appeal matters, and to find out lacunae, in dealing with appeal cases at all levels. The Board had given some very important directions with regard to appeals, mainly with Commissioner (Appeals). Now the Board wants the appellants before the Commissioners (Appeals) to send a copy of the appeal to the respondent adjudicating authority. The appeal is any way filed in duplicate and the duplicate copy is meant for the adjudicating authority but obviously it is not reaching them. The Member (L&J) had instructed the Chief Commissioners:-

1. Board has decided that a copy of the appeal must be served on the respondent adjudicating authority, so that he can take timely action for defending the case, including engagement of an advocate, in important cases involving substantial question of law and/or high revenue stake

2. You may issue a trade notice for the purpose, asking all assessees to serve a copy of the appeal, to the respondent adjudicating authority and to submit a proof of service before the Commissioner (Appeals), before the appeal is heard.

3. Please also ensure that additional copy of appeal, received in the office of Commissioner (Appeals), is sent to the divisional office, in case the adjudicating authority is Joint Commissioner/Additional Commissioner. In case the adjudicating authority is a divisional officer, this copy should be sent to Headquarter(Review) Branch. This will ensure that both the Headquarter and the divisional offices are made aware of the appeal.

4. You may also issue necessary instructions, to the Commissioner (Appeals), under your jurisdiction, to ensure that a copy of hearing intimation memo is sent to the respondent adjudicating authority, simultaneously with the appellant

The Member wanted the Chief Commissioners to issue necessary public notice/trade notice/instructions and submit a copy of that to the Board. We also received one such public notice issued by one Commissionerate.

F.No. 275/42/2004-CX.8A Dated : September 5, 2005