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2021 (7) TMI 699

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..... tively possible. HELD THAT:- During the course of the hearing, various suggestions have been discussed including the need to incorporate technological innovations in the process of monitoring litigation involving the revenue arm of the Union government. In order to facilitate further deliberations by the authorities of the Union government, we post the further hearing on 15 March 2021. It is requested that a consolidated proposal also incorporating technological modalities be placed before the Court on the next date of listing. The Solicitor General has agreed to interact with the Director General, National informatics Centre. Since sufficient cause has been shown in condoning the delay, delay in filing the appeal is condoned - Coun .....

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..... ch are required to be litigated are litigated with all necessary dispatch and matters not worthy of being pursued are set to rest . 2. This issue was discussed internally in two meetings chaired by Finance Secretary on 12.02.2021 and the matter was discussed in detail in a meeting held on 13.02.2021 which was attended by Ld. Solicitor General of India, Union Finance Secretary, Union Law Secretary, Chairmen of Central Board of Direct Taxes and Central Board of Indirect Taxes and Customs and Members from both Boards looking after judicial matters. 3. A background note was circulated for the meeting outlining the current process and the people involved in filing of a Special Leave Petition before Hon ble Supreme Court of India subsequent .....

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..... were merged. He suggested that instead of files going from one desk to another in the office of Commissioner in the field , then in Directorate, in CBDT/CBIC and then Ministry of Law and likewise again in the return journey, it should be examined whether an Inter-ministerial standing committee would be administratively possible. After a detailed deliberations, it was felt the following mechanism would be helpful in right decisions within the defined timelines: a. The Government Advocate representing Government in the High Court or tribunals as the case may be should apply for the certified copy of the order on the same day as the date of pronouncement of the judgement and should download the order from the website as soon as it is poste .....

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..... of vetting the petition after being drafted. Once ready, the petition could be filed and even if the department feels that some new facts or argument needs to be presented, an additional affidavit could always be filed. 5. Based on the above suggestions, a tentative timeline as per Annex-B was discussed. It was decided that the same could be refined further. It was decided that these facts could be placed before the Hon ble Supreme Court on 15th February, 2021. 6. Finance Secretary explained that there are around 20-22 SLPs being filed between both the Boards every week and the Committee should be able to take quick decisions cutting down movement of files through various levels. Law Secretary also pointed out that it is movement of f .....

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..... 6. Preparation of proposal with annexure 3 17 7. Transit (L R) to Directorate of Income tax 4 21 8. Directorate of Income Tax (L R) 15 36 Inspector 2 ADIT/DDIT 5 JDIT/Addl. DIT 3 ADG/CIT 2 DGIT 3 .....

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..... Filing in Registry 1 90 Annex-B SN. Activity Number of Days Cumulative Days 1. Date of pronouncement of the judgement. The Government advocate applies for the certified copy on the same day without any delay and the order copy is downloaded from the website. 0 0 2. The field office analyses the order to take a view on filing an SLP or otherwise and prepares a proposal for filing an SLP, if decided so and sends it to the Directorate incharge of litigation with the comments of CCIT enclosing all the an .....

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