Selective filing of appeals before ITAT.

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.... exists. Even though the number of departmental appeals filed before the Tribunal has registered a slight decline in 1993-94 as compared to 1992-93, the position continues to be alarming (39605 appeals were filed by the Department in 1993-94 as against 30729 appeals by the assessees). A stricter compliance of the Board's Instructions is necessary to further restrict the filing of the Departmental ....

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....s may recall that Board's Instruction No. 1894(F.No. 279/212/91-ITJ (Pt) dated 16-6-92) provided for a monthly review by the CCITs/DGITs of all appeals before the Tribunal on questions of fact and at least 10% of the remaining appeals. The scrutiny was to be completed within the succeeding report to the Board. The effect of the monthly review was discussed in the Conference of the Chief Commission....