Work allocation – Representation of CIT(DRs) and Sr. DRs. before ITAT

Work allocation of CIT(DRs)/Sr. DRs regarding-

Reference is invited to Boards earlier Instruction No. 9 dated 15.9.2003 on the subject of work allocation of CIT(DRs)/Sr. DRs

In supercession of earlier instruction on this subject, the Board has decided to lay down the following parameters for allocation of work between the CIT(DRs) and the Sr. DRs. for representation before ITAT.

2. The allocation of work between the CIT(DRs) and Sr. DRs would be as under:

(A) Cases to be argued by the CIT(DRs):

(i) All appeals relating to core cases of Search/Block assessment and such other cases of search, as are assigned by the CCIT.
(ii) All appeals referred to a Special Bench or Third Member Bench of ITAT.
(iii) All appeals filed against order passed under sec 263.
(iv) All appeals in which the aggregate of the additions made by the A.O. in case is more than;

a) Rs.2 crore in the cities of Mumbai and Delhi.
b) Rs. 1 crore in the cities of Chennai, Kolkata, Ahmedabad, Hyderabad, Bangalore and Pune and,
c) Rs. 50 lakhs in other cities."

(v) All Scam related cases.

(B) Cases to be argued by Sr. DRs:

All cases other than those mentioned above.

3. The CCIT may, in relaxation of the above parameters, assign cases to CIT(DRs)/Sr.DR, in exceptional circumstances.

4. The CIT(DRs) and Sr. DRs would also submit a Monthly performance report on the cases/category of cases represented by them before the Bench. The proforma for such report will be intimated separately.

This should be brought to the notice of all CIT(DRs) and Sr. DRs for immediate compliance.

Sd/-

Madhukar Kumar Bhagat
Deputy Secretary to the Govt. of India
F.No.279/Misc-117/2006 ITJ
Government of India
Ministry of Finance
Central Board of Direct Taxes
New Delhi