CCIT Personally Responsible For Timely Filing Of Appeals: CBDT Chairman

Central Board of Direct Taxes,
Government of India,
Ministry of Finance,
North Block,
New Delhi.

28th Jan 2011

My dear Chief Commissioner,

Sub: Delay in filing SLPs / Appeals before the High Courts – reg

Ref: Adverse observations of the Supreme Court

As you are aware, the Apex Court of the country has time & again expressed its anguish & annoyance over the delayed filing of SLPs as also appeals in the High Courts. In some cases, such delay is inordinate. The inordinate delay is more pronounced in high revenue cases. The Attorney General of India has conveyed the Apex Court’s displeasure to the Union finance Minister, who has desired to take immediate action against the officials found responsible for such lapse and to put in place proper mechanism ensuring that appeals are filed well in time and departmental litigation is conducted in an orderly manner. It is therefore directed that:

i. The Chief Commissioner and Commissioner concerned would be personally responsible to ensure timely filing of appeals;

ii. CCsIT (CCA) / the concerned CCsIT / the concerned CsIT would immediately initiate action against the officers / officials responsible for the delays in filing appeals, under intimation to the CBDT;

iii. CCsIT (CCA) would review the status of SLPs / appeals of their regions and ensure that these are filed in time & pursued properly;

iv. As directed in the Member (A&J)’s DO of 14th June 2010 the SLP proposals should be processed on the basis of orders downloaded from the court’s website without waiting for the certified copy which may be obtained in due course;

v. The soft copies of the proposals & accompanying documents must be sent to the Directorate of L&R well within the prescribed time limit;

vi. Henceforth any laxity in any judicial matter I issue should be viewed seriously by the CCIT (CCA) & action against officers responsible be initiated within a time frame;

vii. It is a matter of serious concern that despite the Supreme Court’s observations, posts in judicial wings are still lying vacant & at various places proper support system/ infrastructure has not been provided to the Judicial Wing. CCsIT (CCA)are advised to correct the situation immediately, fill up the vacant positions in judicial wing & send a compliance report to me under their own signatures by Feb 15, 2011.

With best wishes,

Yours sincerely,

Sudhir Chandra

All chief Commissioners of Income Tax (CCA)
Copy to;

(i) Ld. Attorney General of India for his kind information.
(ii) Ld. Solicitor General of India for his kind information.

2 comments on “CCIT Personally Responsible For Timely Filing Of Appeals: CBDT Chairman
  1. vswami says:

    The subject directive has been issued by the CBDT in the aftermath of the mentioned ‘adverse observations’ of the SC, hence has confined itself to delays in the filing of Appeals / SLPs in courts.

    However, there appears to be no rhyme or reason for not extending the discipline of strict/scrupulous adherence to ‘time limits’ prescribed, even to initiation of other proceedings – e.g. filing of appeals before lower forums – whether it is by the Revenue or the taxpayer. For, if so done, that is sure to go a long way in improving upon the performance of not only the judicial but also the quasi judicial functionaries. That also should help to avoid /reduce/decelerate the alarmingly increasing pendency of litigation at the different stages – right from the first appeal.
    Ideally speaking, from the viewpoint of ‘public interest’, it is high time that the government should come out with constructive measures, more so with legislative steps, sooner than later, to inculcate the habit of timely action- both by the Revenue and taxpayer. That could be accomplished by simply making it mandatory, – that is, with no power, inherent or otherwise, left with any concerned quasi judicial or judicial authority to condone any ‘delay’ – regardless of highly subjective considerations such as, ‘reasonable cause’.

    It calls for no special emphasis that, measures/ steps , if taken on the suggested lines, are bound to improve upon the system of administration of justice , quantitatively as also qualitatively; to the end of the people being guaranteed – ‘social justice’ or ‘natural justice’ , or by whatever other name one may wish to call it.
    The DTC Bill may, as one thinks, come in handy and provide a golden opportunity for the government, given, of course, the ‘mind’ and ‘will power’ to do so, to accord a legal shape to action on the foregoing lines.


  2. Narayan Jain says:

    Well done, Chairman CBDT. Narayan Jain

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