Strengthning of departmental representation before ITAT. - Income Tax - 1570/CBDT

INSTRUCTION NO. 1570/CBDT Dated: July 4, 1984 As a measure to strengthen the departmental representation before the ITAT the Board had issued instructions in 1981-82 to the commissioners to inspect the work of Departmental representatives. During the year 1983-84 inspection had been carried out by only 7 Commissioners i.e. Allahabad, Bombay City-I, Delhi-IV, Gujarat-II. Jaipur, Patiala and West Bengal-III. The Directorate of Inspection (Income-tax) in reviewing these reports has observed ; "The inspection reports indicate that almost at all places major difficulty before the DRs is non receipt of assessment records from the concerned ITOs. Though at many centres where the CCIT's are working, separate I.A.C's (Judicial)are working but inspite of this assessment records and the commissioners office files (in the case of Deptl Appeal) are not supplied to the DRs. It has been mentioned by the DRs that they failed to get the cooperation of the officers in getting the assessment records. The main reason for this may be that the ITOs offices and the offices of the Tribunal are situated in different buildings. Though the requisitions are stated to have been sent to the ITOs hardly 20% files are received by the DRs as a result of which the cases are represented without being in possession of essential facts and material. In Delhi, the ITOs who conducted the inspection had also attended courts and found that the DRs were without records. This state of affairs calls for immediate remedial action and it is expected that the Commissioner will pay special attention to arrange for the supply of records well in time." 2. The Board desire that the Commissioners should personally ensure that there is no cause for such criticism in future. Atleast in respect of (1)Company cases (2) Central cases (3)Search Seizure cases (4) Cases of section 144B The files of the CIT and the assessment records should reach the DRS well in time and atleast three days before the date of hearing. 3. Commissioners should regularly inspect the work of Departmental Representatives.