Cases to be argued by Commissioner (Appeals )( Drs) before ITAT
Board specifies that the following types of cases have to be argued by the Commissioner (Appeals )( DRs ) before the ITAT.
(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. which are under dispute/subject matter of appeal in a 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 DRs are to submit a monthly performance report. Why can't the Board think of paying them a small amount of money for every case they argue?
CBDT Instruction No.4 /2008 Dated March 25, 2008.