Instructions to department officials to do necessary due diligence and caution while granting authorization for filing of appeals - To ensure optimal utilisation of available resources to obtain maximum benefit out of litigation.

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....RAY Member (A&J), CBDT D.O.No.279/M-88/2014-ITJ Tel: 011-23094683 Fax: 011-23092591 Email: [email protected] 3rd July, 2015 Dear Subject; Filing of Appeals on merits- Observations of Courts - reg, Reference the earlier D.O. dated 19th September, 2014 on the above subject. 2. It has been noted that despite several instructions on the subject, necessary due diligence a....

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....arlier order, the Revenue should not challenge the subsequent order on the same issue. In case an appeal is preferred from the subsequent order, then the Memo of appeal must indicate the reasons as to why an appeal is being preferred in the later case when no appeal was preferred against the earlier order of the Tribunal which has merely been followed in the later case. The absence of this being i....

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....ain defects in filing of appeal and the Court granted time to remove the defects. This relates to the year 2009. From 2009 till 2014, no follow-up action was taken and the case was dismissed due to default on part of the Department in curing procedural defects. The Department filed a MA praying for restoration of the main appeal and subsequently a Review Petition which were dismissed by the Court.....