{"id":11967,"date":"2018-07-28T13:05:57","date_gmt":"2018-07-28T07:35:57","guid":{"rendered":"http:\/\/itatonline.org\/info\/?p=11967"},"modified":"2018-07-28T13:13:53","modified_gmt":"2018-07-28T07:43:53","slug":"cbdt-to-tame-least-performing-csita","status":"publish","type":"post","link":"https:\/\/itatonline.org\/info\/cbdt-to-tame-least-performing-csita\/","title":{"rendered":"CBDT To Discipline “Least Performing” CsIT(A)"},"content":{"rendered":"

The CBDT has issued a directive to the PCsIT seeking details of the \u201cleast performing<\/em>” CsIT(A). It is not specified as to what constitutes \u201cleast performing<\/em>\u201d. <\/p>\n

Presumably, the reference is to the number of appeals disposed of by the Ld CsIT(A) vis-\u00e0-vis the targets and achievement. <\/p>\n

Presumably, the defaulting CsIT(A) will be subject to disciplinary action.<\/p>\n

It may be recalled that in the Central Action Plan 2018, the CBDT has chalked out an ambitious strategy<\/a> to require CsIT(A) to dispose appeals within specified time frames.<\/p>\n

The demand amount locked up in the appeals before the CsIT(A) is a staggering sum of Rs. 6.38 lakh crore.<\/p>\n

The CBDT has also promised to give \u201cincentives<\/em>\u201d to CsIT(A) for passing \u201cquality<\/em>\u201d orders. <\/p>\n

However, the definition of \u201cquality<\/em>\u201d orders has left much to be desired. <\/p>\n

The CBDT has stated that “Quality cases would include cases where-<\/p>\n

(a)\tenhancement has been made,<\/p>\n

(b)\torder has been strengthened, in the opinion of the CCIT, or<\/p>\n

(c)\tpenalty u\/s 271(1)I has been levied by the CIT(A)<\/em>“. <\/p>\n

This implies that CsIT(A) will now go on a rampage and enhance assessments and levy penalty so as to earn \u201cincentives<\/em>\u201d and stay in the good books of the CBDT. <\/p>\n

Needless to say, this is a disturbing state of affairs for hapless taxpayers. It is hoped that the CBDT will issue appropriate clarification that the \u201cquality<\/em>\u201d of the orders will be determined on whether the orders are ultimately upheld by higher appellate forums or not. <\/p>\n

Government of India
\nMinistry of Finance
\nDepartment of Revenue
\nCentral Board of Direct Taxes
\nNew Delhi the 27th July, 2018<\/p>\n

To,<\/p>\n

All Pr. Chief Commissioners of Income Tax Madam\/Sir
\nSub: Performance of Commissioners of Income Tax(Appeals) during the current Financial Year- reg.<\/p>\n

Kindly refer to the Video Conference held today.<\/p>\n

I am directed to request you to furnish the details of 2 least performing CsIT(Appeals) of your region (5 in Delhi & Mumbai Regions) in the following format:<\/p>\n\n\n\n\n\n
\n

1<\/p>\n<\/td>\n

\n

2<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

3<\/p>\n<\/td>\n

\n

4<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

5<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

6<\/p>\n<\/td>\n

\n

7<\/p>\n<\/td>\n<\/tr>\n

\n

Sr. No.<\/p>\n<\/td>\n

\n

Name           of
\n Officer charge including additional charge<\/p>\n<\/td>\n

\n

the and held<\/p>\n<\/td>\n

\n

Action points <\/p>\n<\/td>\n

\n

Target<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Achievement<\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Reasons      for
\n shortfall,        if
\n any             and
\n efforts made to achieve the targets<\/p>\n<\/td>\n

\n

Commen
\n is                  of Pr.
\n CCIT     in
\n respect
\n of      item
\n in Col.-6<\/p>\n<\/td>\n<\/tr>\n

\n

No.        of
\n units<\/p>\n<\/td>\n

\n

No. cases<\/p>\n<\/td>\n

\n

of<\/p>\n<\/td>\n

\n

No.         of
\n units<\/p>\n<\/td>\n

\n

No. cases<\/p>\n<\/td>\n

\n

of<\/p>\n<\/td>\n<\/tr>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

Disposal of Appeals <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n

\n

 <\/p>\n<\/td>\n<\/tr>\n<\/table>\n

Information in respect of substantive charge and additional charge should be furnished separately. The above information may kindly be furnished by 3rd August, 2018 by e-mail at vagya.sharma@gov.in or commcoord-cbdt@nic.in.
\nYours faithfully, <\/p>\n

(Y. D. Sharma)
\nCommissioner of Income Tax(C&S), CBDT<\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"

The CBDT has issued a directive to the PCsIT seeking details of the \u201cleast performing<\/em>” CsIT(A). It is not specified as to what constitutes \u201cleast performing<\/em>\u201d. Presumably, the reference is to the number of appeals disposed of by the Ld CsIT(A) vis-\u00e0-vis the targets and achievement. Presumably, the defaulting CsIT(A) will be subject to disciplinary action<\/p>\n

Read more ›<\/a><\/div>\n

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