{"id":103,"date":"2008-10-01T15:59:53","date_gmt":"2008-10-01T15:59:53","guid":{"rendered":"http:\/\/www.itatonline.org\/info\/?p=103"},"modified":"2008-10-01T15:59:53","modified_gmt":"2008-10-01T15:59:53","slug":"work-allocation-representation-of-citdrs-and-sr-drs-before-itat-3","status":"publish","type":"post","link":"https:\/\/itatonline.org\/info\/work-allocation-representation-of-citdrs-and-sr-drs-before-itat-3\/","title":{"rendered":"Work allocation – Representation of CIT(DRs) and Sr. DRs. before ITAT"},"content":{"rendered":"

WORK ALLOCATION OF CIT (DRS)\/SR. DRS.<\/strong><\/p>\n

INSTRUCTION NO. 13\/2008, DATED 19-9-2008<\/strong><\/p>\n

Reference is invited to Boards earlier instruction No. 4\/2008 dated 25.03.2008 <\/a>on the subject of work allocation of CIT (DRs}\/Sr. DRs.<\/p>\n

In supersession 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.<\/p>\n

2. The allocation of work between the CIT (DRs) and Sr. DRs would be as under:<\/p>\n


\n(A)\u00a0Cases to be argued by the CIT (DRs):<\/p>\n

(i)\u00a0All appeals relating to core cases of Search\/Block assessment and such other cases of search, as are assigned by the CCIT.<\/p>\n

(ii)\u00a0All appeals referred to a Special Bench or Third Member Bench of ITAT. <\/p>\n

(iii)All appeals filed against order passed under section 263. <\/p>\n

(iv) All appeals, in which the aggregate of the additions made by the Assessing Officer which are under dispute\/ subject matter of appeal in a case, is more than:<\/p>\n

a)\u00a0Rs. 2 crore in the cities of Mumbai and Delhi.<\/p>\n

b)\u00a0Rs. 1 crore in the cities of Chennai, Kolkata, Ahmedabad, Hyderabad, Bangalore, Pune and<\/p>\n

c)\u00a0Rs. 50 lakhs in other cities.”<\/p>\n

d)\u00a0All Scam related cases.<\/p>\n

(B)\u00a0Cases to be argued by Sr. DRs.:<\/p>\n

All cases other than those mentioned above.<\/p>\n

3.\u00a0The CCIT may, in relaxation of the above parameters, assign cases to CIT (DRs)\/ Sr. DRs. in consideration of administrative requirements.<\/p>\n

4.\u00a0The CIT (DRs]\/ Sr. DRs would also submit a monthly performance report on the cases\/category of cases represented by them before the Bench in the prescribed proforma which is enclosed herewith. This should be brought to the notice of all CIT (DRs) and Sr. DRs for immediate compliance.<\/p>\n

PROFORMA FOR REPORTING CASES HANDLED BY THE CIT (DR) BEFORE 1TAT<\/p>\n

Name of the CCIT Charge\/region :<\/p>\n

Name & Designation of the CIT (DR) :<\/p>\n

REPORT FOR THE MONTH OF\u2026\u2026\u2026\u2026\u2026\u2026\u2026.<\/p>\n\n\n\n\n
\n

Category<\/p>\n<\/td>\n

\n

Appeals relating to core cases of search\/ Block Assessment<\/p>\n<\/td>\n

\n

Appeals referred to a Special Bench or Third Member Bench of ITAT<\/p>\n<\/td>\n

\n

Appeals filed against orders passed u\/s 263 of the I.T. Act, 1961<\/p>\n<\/td>\n

\n

Scam related cases<\/p>\n<\/td>\n

\n

Other cases required to be argued by the CIT (DR) as per para 2(A)(iv) of Instruction<\/p>\n<\/td>\n

\n

Case assigned by the CIT as per para 3 of the Instruction<\/p>\n<\/td>\n<\/tr>\n

\n

No. of Cases represented before ITAT<\/p>\n<\/td>\n

\n

 <\/strong><\/p>\n<\/td>\n

\n

 <\/strong><\/p>\n<\/td>\n

\n

 <\/strong><\/p>\n<\/td>\n

\n

 <\/strong><\/p>\n<\/td>\n

\n

 <\/strong><\/p>\n<\/td>\n

\n

 <\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Total No. of cases represented during the month\u00a0:<\/p>\n

Total No. of adjournments sought during the month:<\/p>\n

(CIT (DR) ITAT)<\/p>\n

PROFORMA FOR REPORTING CASES HANDLED BY THE Sr. DR BEFORE ITAT <\/p>\n

Name of the CCIT Charge\/region :<\/p>\n

Name & Designation of the Sr. DR :<\/p>\n

REPORT FOR THE MONTH OF\u2026\u2026\u2026\u2026\u2026\u2026<\/p>\n\n\n\n\n
\n

Category<\/p>\n<\/td>\n

\n

Cases where amount of addition made by the A.O. is below Rs. 50 Lakhs<\/p>\n<\/td>\n

\n

Cases where amount of addition made by the A.O. is between Rs. 50 Lakhs and Rs. 1 Crore<\/p>\n<\/td>\n

\n

Cases where amount of addition made by the A.O. is between Rs. 1 Crore and Rs. 2 Crore.<\/p>\n<\/td>\n

\n

Cases where amount of addition made by the A.O. is more than Rs. 2 Crore.<\/p>\n<\/td>\n<\/tr>\n

\n

No. of cases represented before ITAT<\/p>\n<\/td>\n

\n

 <\/strong><\/p>\n<\/td>\n

\n

 <\/strong><\/p>\n<\/td>\n

\n

 <\/strong><\/p>\n<\/td>\n

\n

 <\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Total No. of cases represented during the month :<\/p>\n

Total No. of adjournments sought during the month :<\/p>\n","protected":false},"excerpt":{"rendered":"

In supersession 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.<\/p>\n

Read more ›<\/a><\/div>\n

<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1,5,8,4],"tags":[],"class_list":["post-103","post","type-post","status-publish","format-standard","hentry","category-all-information","category-dept-representatives","category-itat-related","category-proceduresguidelines"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/103","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/comments?post=103"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/103\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/media?parent=103"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/categories?post=103"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/tags?post=103"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}