Records in respect of appellate proceedings should be properly maintained. - Income Tax - 1501/CBDT

INSTRUCTION NO. 1501/CBDT Dated: March 2, 1983 A sample study carried out by the Director of Inspection (Income-tax) in respect of two metropolitan charges-Bombay and Calcutta and two moffusil charges Amritsar and Andhra Pradesh revealed that some of the CsIT(A) and AACs are (a) not maintaining appeal fixation register or the register maintained by them is not properly filled, (b) the nothings on the order sheet are cryptic which do not indicate who all attended, whether the hearing took place or not, whether the case was partly heard or fully heard, whether the adjournment was at the instance of the assessee or due to the inability of the officer to hear the case and the date on which the appellate order was passed, etc. 2. The study also revealed that there was inordinate delay in despatch of batches of appellate orders to the CsIT. 3. Board desires that the records in respect of appellate proceedings should be properly maintained and there should be no delay in despatch of batches of appellate orders to the CsIT. At the time of inspection of the work of CsIT(A) and AACs the concerned authorities would look into these aspects also.