Work allocation – Representation of CIT(DRs) and Sr. DRs. before ITAT

Work allocation of CIT (DRs)/Sr. DRs. regarding:-

Reference is invited to Boards earlier Instruction No. 10 dated 16.11.2006 on the subject of work allocation of CIT (DRs)/Sr. DRs.

In supercession of earlier instruction on this subject, the Board has decided to lay down the following parameters for allocation of work between the CIT (DRs) and the Sr. DRs. for representation before ITAT.

2. The allocation of work between the CIT (DRs) and Sr. DRs would be as under:

(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.”

(v) All Scam related cases.

(B) Cases to be argued by Sr. DRs.:

All cases other than those mentioned above.

3. The CCIT may, in relaxation of the above parameters, assign cases to CIT (DRs)/Sr. DRs. in exceptional circumstances.

4. 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 which is enclosed herewith. This should be brought to the notice of all CIT (DRs) and Sr. DRs for immediate compliance.

5. The Hindi version of the Instruction follows.

F.No. 279/Misc.-117/2006-ITJ

Madhukar Kumar Bhagat
Deputy Secretary (ITJ)

Proforma for Reporting Cases Handled by the CIT (DR) before ITAT

Name of the CCIT Charge/region:

Name and Designation of the CIT (DR):

Report for the Month of …………………….