ITAT - Work allocation of CIT (DRs)/Sr. DRs
The CBDT has laid down fresh parameters for allocation of work between the CIT (DRs) and the Sr. DRs. for representation before ITAT.
(A) Cases to be argued by the CIT (DRs):
(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, and
All Scam related cases.
(B) Cases to be argued by Sr. DRS.:
All cases other than those mentioned above.
The CCIT may, in relaxation of the above parameters, assign cases to CIT (DRs)/Sr. DRs. in consideration of administrative requirements.
The CIT (DRs)/Sr. DRs would also submit a monthly performance report on the cases/category of cases represented by them before the Bench in the prescribed proforma.
Board wants this should be brought to the notice of all CIT (DRs) and Sr. DRs for immediate compliance.
Shouldn't the CBEC also have some such system?
CBDT Instruction No. 13/2008, Dated: September 19, 2008