14 Feb 2019 – CBDT has issued a directive in which it has stated that the Pr.CIT shall ensure that the Assessment Orders(AOs) which also named as “quality orders” should be Presented before  CIT(A) by the department. The representation could be either personally or by filing written submissions. Read to know more of Quarterly Assessment Orders- AOs to appear Before CsIT(A) & defend it properly: CBDT.

Quarterly Assessment Orders- AOs to appear Before CsIT(A) & defend it properly: CBDT

Guidelines are given by CBDT for representation of cases before CIT (A):

1.  It is the responsibility of Pr. CIT to ensure that the Quality assessment orders are appropriately marked as “Quality Orders” and are adequately represented before the CIT(A) by the Department.
2. In the cases of appeals of such quality orders, the ITO (Tech) shall be responsible for coordinating with all AOs. He should also ensure that written submissions on the grounds of appeal are filed before CIT(A) in such orders. In such requests, ITO (Tech) will be the nodal point for coordination with the office of CIT (A) and range heads for the proper representation of the Department before CIT (A). One Inspector to be designated as Inspector (Appeals &Representations Cell) from the office of ITO(Tech). His duty would be to provide all the possible assistance in respect of representation in appeals in quality orders.
3. The AO concerned or any other officer of the range, who has got particular expertise or domain knowledge or any officer duly authorized, under the supervision of the range head or by the range head himself can represent such cases before the CIT (A). The range head would be responsible for ensuring that there is proper representation before CIT (A) in all such quality orders.
4. For information and necessary action purpose, the ITBA should ensure that a copy of ITNS 51which is issued to AO in quality orders is also marked to Pr.CIT.
5. To create MIS and dashboard range wise, all CsIT(A) shall separately report in their monthly DO the number of such quality orders not represented by the Department officers and shall also upload the list in ITBA.
6. The Pr.CCIT/CCIT should provide the proper arrangement of space and necessary facilities for representation of such quality orders by the Departmental officers.

The CBDT has also provided guidelines for the formation of a “Regional Talent Pool and National Talent Pool.”

The CBDT has directed Pr.CCsIT/CCsIT to identify such officers of the region who possesses expertise/domain knowledge in specific trade/sector/section of Income-tax Act and to form a “Regional Talent Pool” in their respective areas, to represent in high-stakes cases.

Due recognition should be given to such officers in “Talent Pool” for adequate representation in such high-stake cases, before CIT(A) or before ITAT or for briefing the Standing Counsel/ ASG in the Hon’ble Supreme Court/High Court.

The L&R Directorate should form national Talent Pool with selected officers having specialization in any specific sector/trade/section of Income-tax Act for the representation of high-stake cases at different levels of appeal. It should also render all possible assistance and briefing of the Standing Counsels/ASGs in such cases. Their contribution will be recognized at the national level.

The L&R Directorate shall be the nodal point in all matters relating to the formation of Regional and National Talent Pool. It includes organizing Mock courtrooms every quarter, for recognizing their talent and for further enhancement of their skills.