Disposal by Commissioner (A) - Quantity or Quality?
THERE were some interesting topics discussed in the recently held All India Workshop of Commissioners (Appeals) of CBEC on Appellate Procedures and practices organised by NACEN in Mumbai.
1. Stress on Quantitative disposal - whether it affects the quality of the orders of Commissioners (Appeals)?
Opinion: Yes to some extent in view of the lack of well-trained and efficient support staff.
DDT's Comments: The Commissioner (A) is expected to pass about 70 orders per month that is about three orders per day. A High Court judge or a Tribunal Member passes nearly 10 times more orders and they don't have any support staff, let alone well trained ones. Every Commissioner(A) has a couple of Superintendents and inspectors to assist him in writing his orders.
2. Whether Commissioners (Appeals) can modify his own pre-deposit order?
Opinion: Yes: On filing of a miscellaneous application by the appellant and on showing additional grounds. Another view is that once the Commissioner (Appeals) passes an order he becomes a functus officio and he cannot review his own order.
DDT's Comments : Some Commissioners (A) refuse to touch with a barge pole the orders passed by them, while they liberally grant more time to make the pre-deposit. If more time can be granted why less pre-deposit cannot be ordered?
3. Whether the Appeals can be kept pending in Call Book?
Opinion: Yes. If the case cannot be disposed for the next six months. For Instance if the said matter or similar matter is sub-judice
DDT's Comments : No Commissioner(A) would like to keep an appeal in 'call book'. He would rather dispose it of mostly against the assessee. Of course one problem is what goes into the call book is never recalled.