Introduction of introduced a control over grant of appeal effect by the ITO at the level of CBDT.

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.... view to achieve this objective the Board has issued instructions from time to time. A list of these instructions and their copies are enclosed herewith. These instructions prescribe several controls at different levels viz. at the level of ITO, IAC, CIT and the C.B.D.T. as under: CONTROL AT THE LEVEL OF INCOME-TAX OFFICER (i) The register of appeal/revision petitions maintained by the Income-ta....

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....ITO gets an opportunity to examine the reasons for delay in the grant of appeal effects. (iv) The Central Scrutiny Report required to be sent by the ITO on the majority of the adverse appellate orders, contains a column for indicating the date of grant of appeal effect and the reduction in tax as a result of the appellate order. In case the columns in the Central Scrutiny Report are properly fill....

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....ppellate orders. If the ITO attends to the queries of the CIT about the high demand appeals, the grant of appeal effect in the case of high demand appeals can be ensured. (vii) In the dossiers of arrear demands exceeding Rs.10 lakhs (in the case of Income-tax) the ITO is required to give the reasons for failure to grant appeal effect where appellate orders have been received. If the reasons in th....

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..../CIT. iv) Proper examination of the enquiries about high demand appeals by the CIT. v) Examination of the list of appellate orders sent by the ITO under Instruction No.967 dated 5.7.1976. vi) Examination of the reasons for failure to grant appeal effect given in the dossiers. CONTROL BY CBDT: The CBDT Instruction No.1038 dated 3.2.1977 and Instructions No.1000 dated 17.8.76 require submission....