{"id":6,"date":"2006-10-15T20:31:10","date_gmt":"2006-10-15T20:31:10","guid":{"rendered":"http:\/\/www.itatonline.org\/info\/?p=6"},"modified":"2008-04-01T16:12:45","modified_gmt":"2008-04-01T16:12:45","slug":"work-allocation-representation-of-citdrs-and-sr-drs-before-itat","status":"publish","type":"post","link":"https:\/\/itatonline.org\/info\/work-allocation-representation-of-citdrs-and-sr-drs-before-itat\/","title":{"rendered":"Work allocation &#8211; Representation of CIT(DRs) and Sr. DRs. before ITAT"},"content":{"rendered":"<div class=\"sitevatext\"> <em><strong><a href=\"https:\/\/www.itatonline.org\/info\/?p=30\">see amended version here<\/a><\/strong><\/em><br \/>\n    <strong>Work allocation  &#8211;  Representation of CIT(DRs) and Sr. DRs. before ITAT <\/strong> <\/p>\n<p>\n      <strong>Work allocation of CIT(DRs)\/Sr. DRs regarding-<\/strong><\/p>\n<p>    Reference is invited to Boards  earlier Instruction No. 9 dated 15.9.2003 on the subject of work allocation of  CIT(DRs)\/Sr. DRs<\/p>\n<p>    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.<\/p>\n<p>2. The allocation of work  between the CIT(DRs) and Sr. DRs would be as under:<\/p>\n<p>    <strong>(A) Cases to be argued by the  CIT(DRs):<\/strong><\/p>\n<p>    (i) All appeals relating to  core cases of Search\/Block assessment and such other cases of search, as are  assigned by the CCIT.<br \/>\n    (ii) All appeals referred to a  Special Bench or Third Member Bench of ITAT.<br \/>\n    (iii) All appeals filed against  order passed under sec 263. <br \/>\n    (iv) All appeals in which the  aggregate of the additions made by the A.O. in case is more than;<\/p>\n<p>    a) Rs.2 crore in the cities of  Mumbai and Delhi.<br \/>\n    b) Rs. 1 crore in the cities of  Chennai, Kolkata, Ahmedabad, Hyderabad, Bangalore and  Pune and,<br \/>\n    c) Rs. 50 lakhs in other  cities.&quot;<\/p>\n<p>    (v) All Scam related cases.<\/p>\n<p>    <strong>(B) Cases to be argued by Sr.  DRs:<br \/>\n    <\/strong><br \/>\n    All cases other than those  mentioned above.<\/p>\n<p>    3. The CCIT may, in relaxation  of the above parameters, assign cases to CIT(DRs)\/Sr.DR, in exceptional  circumstances.<\/p>\n<p>    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.<\/p>\n<p>    This should be brought to the  notice of all CIT(DRs) and Sr. DRs for immediate compliance.<\/p>\n<p>    Sd\/- <\/p>\n<p>    Madhukar Kumar Bhagat<br \/>\n    Deputy Secretary to the Govt. of India<br \/>\n F.No.279\/Misc-117\/2006 ITJ <br \/>\n    Government of India <br \/>\n    Ministry of Finance <br \/>\n    Central Board of Direct Taxes <br \/>\n    New Delhi\n  <\/p>\n<p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>see amended version here Work allocation &#8211; 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. &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/itatonline.org\/info\/work-allocation-representation-of-citdrs-and-sr-drs-before-itat\/\"> <span class=\"screen-reader-text\">Work allocation &#8211; Representation of CIT(DRs) and Sr. DRs. before ITAT<\/span> Read More &raquo;<\/a><\/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":[1,5,4],"tags":[],"class_list":["post-6","post","type-post","status-publish","format-standard","hentry","category-all-information","category-dept-representatives","category-proceduresguidelines"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/6","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=6"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/posts\/6\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/media?parent=6"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/categories?post=6"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/info\/wp-json\/wp\/v2\/tags?post=6"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}