ITAT – work allocation among DRs – performance to be monitored
The CBDT has issued instructions on the work allocations for DRs before the ITAT. CIT(DRs) will argue the following cases:-
(i) All appeals relating to core cases of Search/Block assessment and such other cases of search, as are assigned by the CCIT.
(ii) All appeals referred to a Special Bench or Third Member Bench of ITAT.
(iii) All appeals filed against order passed under sec 263.
(iv) All appeals in which the aggregate of the additions made by the A.O. in case is more than;
a) Rs.2 crore in the cities of Mumbai and Delhi.
b) Rs. 1 crore in the cities of Chennai, Kolkata, Ahmedabad, Hyderabad, Bangalore and Pune and,
c) Rs. 50 lakhs in other cities."
(v) All Scam related cases.
The Sr DRs will argue all other cases not covered above.
The CIT(DRs) and Sr. DRs would also submit a Monthly performance report on the cases/category of cases represented by them before the Bench. The proforma for the report is not yet ready and will be intimated shortly.
It is nice to monitor the performance of the DRs in the Tribunals but do the Boards bother to do a small check before somebody is posted as a DR. Arguing a case before the Tribunals is a specialized job and not every officer can do it. For the Boards, it is another routine posting and most often a punishment posting. In spite of lack of basic facilities, the DRs pitched against the best legal brains are doing a commendable job.
CBDT Letter, Dated : November 27, 2006