Representation Before AAR - Only ADC/JC Level Officers - CBDT
AS per Advance Ruling (Procedure) Rules, 1996, if a Commissioner desires to be heard, he can appear personally or may nominate his authorised representative before the Authority of Advance Rulings.
CBDT has noticed that many a time, officers of the level of DCIT/ACIT are being nominated for representing cases before Authority of Advance Rulings, who are not able to effectively represent Departmental view on complex issues.
The Board feels that quality of representation before AAR is an important aspect and so for improving the quality of representation before AAR, it has been decided that officers below the level of Addl. CIT/JCIT should not be nominated for representation before AAR.
In important cases, the representation may be made by Pr. CIT/CIT. Further, in the cases which are being represented by CIT (DR), AAR, it should be ensured that CIT (DR) is briefed well in advance of the date of hearing before AAR.
It is an insult to the Board itself to say that DCs and ACs are not able to effectively represent Departmental view on complex issues. If an incompetent DC is promoted as JC, will he suddenly become competent to represent the Department effectively?
In the CESTAT, we find the Superintendents are doing a spectacular job of representing the Department effectively - they are as good as the Commissioners and JCs if not better.
Representational ability does not come by rank - at least rank alone.
The Board should try to identify the best talent in the department to represent before the Authorities and rank should not be a constraint.
And perhaps CBEC will also now issue instructions on similar lines.
CBDT Instruction No. 500/98/2015-FT&TR-V., Dated August 14, 2015