Government of India

Office of the Director General of Income-tax (Legal & Research)

3^rd Floor Drum Shap building, IP Estate, New Delhi-110002

Supreme Court has taken a serious view in cases of delay in filing appeals in the High Courts as also SLPs.

LETTER NO. DIT(L&R)-I/DELAY IN SLP/2012-13,

DATED 19-9-2012

Kindly refer to the above.

2. I am directed to bring to your kind notice that the Hon’ble Supreme Court has taken a serious view in cases of delay in filing appeals in the High Courts as also SLPs. In a particular case of delayed filing the responsibility has been directed to be fixed and action taken suitably. I am directed to impress upon officers in the field formation to strictly adhere to the timelines laid down in Instruction Nos. 4 and 7 of 2011.

3. I am further directed to convey the extreme concern of the Board that proposals for filing SLP are still being received after considerable delay. The proposal must reach the Directorate, complete in all respect within 21 days of the date of Judgment of the High Court. The CSIT are requested to monitor this aspect of the work closely. They must explain the delay, date wise in tabular form giving names of officers, where the proposal is being submitted after the aforesaid period. Excuses like heavy workload or officers on leave etc. are not acceptable.

4. Delay in filing appeal in the High Court and in the submission of SLP proposal may attract administrative action. This may be brought to the notice of field officers.

Yours faithfully

(K.K. Mishra)

Addl Director of Income-tax(L&R)-II

New Delhi

 

Delay in filing appeals treated as a compliance breach; late SLP proposals risk administrative action and strict monitoring. The directive requires strict adherence to appeal filing timelines and mandates that SLP proposals be submitted complete to the directorate within 21 days of the High Court judgment, with date-wise, officer-specific explanations for any delay; workload or leave are not acceptable excuses and responsibility for delay may attract administrative action.