Income Tax Departmental Representatives not to seek adjournments in cases listed before ITAT-CBDT

Income Tax Departmental Representatives not to  seek adjournments in cases listed before ITAT-CBDT

Taking a serious note of the adverse view taken by the Hon’ble Delhi High Court, CBDT has asked all Pr CCITs to direct Department Representatives (DR) not seek adjournments in cases listed before ITAT without a substantial cause or reason.

In a priority official communication/instruction, the CBDT has stated that repeated request for adjournment by the Departmental Representatives not only delays the final disposal of the case but is also a contributory factor in locking up of substantial tax effect before ITAT.

The text of the CBDT communication is as under:

PRIORITY

F. No. 272/M-37/2017-ITJ
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
Room No. 276, Samrat Hotel , New Delhi
****

New Delhi the dated  14th December, 2017

To,
All Principal Chief Commissioners of Income Tax,

Sub:-  Repeated adjournments by Department Representatives before ITAT-reg.

Madam/Sir ,

Instances have come to light where repeated requests for adjournment by Departmental Representatives before ITAT have attributed to the pendency of the cases.

2. In a recent case, i.e, CM Appl. No. 43560 of 2017 in W.P. (C) No. 4383 of 2014 & CM Appl. No. 43561 of 2017 in W.P. (C) No. 2699 of 2014- Showa Corporation vs. Dy. Commissioner of Income Tax, the Hon’ble Delhi High Court has taken an adverse view  of repeated  adjournments  being  taken  by  the  Departmental  Representative .

3. Repeated request for adjournment by the Departmental Representatives not only delays the final disposal of the case but is also a contributory factor in locking up of substantial tax effect before ITAT.

4. In view of the same, the undersigned is directed to state all Department Representatives of your region may be directed to not seek adjournments in cases listed before ITAT without a substantial cause or reason.

5. Further, the period of stay granted by ITAT may be monitored for filing of application for vacation of stay/ application for early listing of the matter to ensure early disposal of the cases before ITAT. The above may be brought to the notice of all concerned

This issues with the approval of Member (A&J) CBDT.

Yours Faithfully

(D.S. Rathi)
Dy. Commissioner of Income Tax (OSD)(ITJ)
Telephone : 26882637

Encl: As above

Copy to:- Data base Cell with the request to upload on irsofficesonline.