Month: July 2018

ITAT Bar Association, Mumbai, and the All India Federation of Tax Practitioners have jointly published a Book titled “Income Tax Appellate Tribunal – A Fine Balance – Law, Practice, Procedure and Conventions – Frequently asked questions”, dedicated to Padmavibhushan Late Dr. N. A. Palkhivala, Sr. Advocate

The CBDT has issued an Office Memorandum dated 26th July 2018 in which it is stated that there are several instances where the time-limit of 30 days stipulated in the Citizens Charter for issue of TDS certificates have been breached and there is inordinate delay.

The CBDT has directed AOs that the aforesaid time-limit must be adhered to scrupulously. It is made clear that any delay without valid reasons will be viewed seriously and the CIT concerned will be held accountable

The CBDT has issued a directive to the PCsIT seeking details of the “least performing” CsIT(A). It is not specified as to what constitutes “least performing”. Presumably, the reference is to the number of appeals disposed of by the Ld CsIT(A) vis-à-vis the targets and achievement. Presumably, the defaulting CsIT(A) will be subject to disciplinary action

Pursuant to CBDT’s Circular dated 11th July 2018 that appeals of the department before the Tribunal where the tax effect is less than Rs. 20 lakh should not be pressed/ withdrawn, the ITAT Ahmedabad Bench has identified 697 such appeals. Of these 242 appeals have been dismissed as not pressed/ withdrawn by a common order. The CBDT has also issued a directive dated 20th August 2018 by which it has imposed strict time limits for withdrawl of appeals by the Department. All Principal Commissioners have been directed to “personally ensure” that the exercise of withdrawing/not pressing such appeals is concluded latest by 20.08.2018. It may be recalled that even on the earlier occasion, the ITAT Ahmedabad Bench had taken the lead in the matter and dismissed several low-tax departmental appeals in DCIT vs. Soma Textiles & Industries Ltd (2016) 45 ITR (Trib) 0147

Hon’ble Sushil Chandra, the Chairman of the CBDT, has addressed a letter dated 24th July 2018, in which he has stated that the Income-tax department has transformed itself from an enforcement agency to a citizen-centric organisation, ready to adopt new technology and innovations in line with international best practices. He has pointed that the department has continued to focus on and expand its taxpayer services as it endeavours to provide “world class services to taxpayers“. He has called upon all officials to work with “the same zeal, integrity, competence and dedication” as they have done in the past and take the Department to “even greater heights of glory

The CBDT has revealed in the Central Action Plan 2018 that the total demand stayed by Courts/ITAT as on 01.04.2018 is a whopping sum of Rs. 87,035 crore. It is pointed out that the appeals have been pending for several years and Departmental Representatives/Counsel are unable to press for disposal in the absence of adequate resources and support from the field formations. In order to tackle the back-log of litigation, the CBDT has formulated a concerted and focused strategy. The CBDT has also stipulated time limits within which the targets are required to be completed

The CBDT has vide Order No. 118 of 2018 dated 24th July 2018 directed the transfers and postings (local changes) of several officers in the grade of Additional and Joint Commissioner of Income-tax with immediate effect and until further orders

The CBDT has issued a Central Action Plan 2018-19 in which it is inter alia stated that there are 3,21,843 appeals pending before the CsIT(A) as on 01.04.2018. The demand involved in these appeals is a whopping Rs. 6.38 lakh crore.

In order to reduce the number of appeals pending before the CIT(A), the CBDT has issued a clear-cut action plan in which specific targets for disposal of appeals have been assigned. The CBDT has also offered incentives to CsIT(A) for passing “quality” orders. Incentives are offered where the CIT(A) enhances the assessment, strenghtens the stand of the AO or levies penalty u/s 271(1)(c) of the Act.

The AOs have been directed to make proper representation before the CIT(A) either by attending personally or by filing written submissions.

PCsIT and CCsIT have also been assigned responsibilities to ensure that the CsIT(A) and AOs discharge their duties in the manner envisaged by the CBDT

This is the official list of the cases pending before the Third Members of the Income Tax Appellate Tribunal as of 16.07.2018

This is the official list of the cases pending before the Special Benches of the Income Tax Appellate Tribunal as of 16.07.2018