TaxTMI 
TaxTMI 
Revision of the Guidelines for engagement of Standing Counsels to represent the Income-tax Department before High Courts and other judicial forums; :revision of their Schedule of fees and related matters- regarding
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....e initiated at least 6 months before the expiry of the panel. The size of the panel should be carefully decided based on the pendency of appeals (on an average one Senior Counsel can handle 450-500 appeals). A buffer of at least 25% of the required strength or a workable buffer should be considered while determining the size of panel. The panel of counsel s proposed along with the buffer (hereafter called "extend ed panel) shall be forwarded to Board. It must be noted that the buffer in the extended panel will not be entitled for any compensation or remuneration or retainership etc. The names in the extended panel would be considered in cases of exigencies like resignation, termination etc. of the counsel in the panel. Further, the names in the extended panel would be proposed by the Pr. CCIT/ CCIT immediately following such exigency for regular empanelment to&nbs....
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....TANDING COUNSELS 1. Category of Standing Counsels The Standing Counsels engaged/to be engaged by the department will fall into the following two categories: (a) Senior Standing Counsel (b) Junior Standing Counsel In a station where counsels do not have sufficient experience to be engaged as Senior Standing Counsel, the CCIT may designate a Junior Standing Counsel to perform the functions of Senior Standing Counsel for that station. The Standing Counsel so designated shall perform the function of arguing cases before the Hon'ble High Court/ITAT in the absence of a Senior Standing Counsel. 2. Eligibility Conditions for engagement as Standing Counsel The eligibility conditions for each category of counsels shall be as under: 2.1 Senior Standing Counsel: In order to be eligible for engagement as Senior Standing Counsel, a person should a. be eligible to appear before the High Court as an advocate and b. have a minimum experience of five years of handling direct tax matters before High Courts or ITAT as an advocate. OR have been a Junior Standing Counsel of the Department for three years OR have been an officer of the Inc....
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.... Particulars of the applicants' expertise in handling direct tax matters, aptitude for interpretation and their suitability to represent the cases of the Department will be examined by the Committee in an interview conducted for the purpose and an evaluation repo11 along with recommendation of the CCIT will be sent to the Board in Proforma-B. The evaluation shall be clone on the parameters enumerated in Proforma B-1 and B-2 whereby marks would be awarded to each candidate. The Committee shall fix a minimum benchmark for selection of candidates at the beginning of the process. Candidates who are below the benchmark are not to be considered irrespective of the number of vacancies. 3.4 Standing Counsels should preferably be taken from amongst the panel of Jr. Standing Counsels of at least three years standing, subject to favourable assessment by the Screening Committee . In assessing suitability, the quality of drafting, assistance to the appearing counsels and co-ordination aptitude with the officers of the Department should be taken into account. 3.5 The engagement of panel shall normally be for a period of three 4. Performanc....
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....tions within reasonable time, keeping in view the limitation period; 7.2 file the appeals/other petitions/applications as required, within limitation and communicate the particulars (Diary number, ITA number etc.) to the PCIT/CIT concerned; 7.3 communicate defects/office objections, if any, in the appeals etc. and take prompt steps to rectify the same with the assistance of the PCIT/CIT; 7.4 appear on behalf of the department in the High Court/ other judicial forums, as required in the cases assigned to him; 7.5 keep the PCIT/CIT inf0rmed of the important developments in the case particularly with regard to dates of hearing, conclusion of hearing, date of judgment/order etc.; 7.6 when any case attended to by him is decided against the Department, apply for certified copy of the judgment with in two working days of pronouncement and give his opinion regarding the advisability of filing an appeal/SLP against such a decis ion within three days of taking He shall send an ordinary copy of the same, as soon as available, to the PCIT/CJT concerned. In other cases also the same time limits shall be applicable, though opinion will not be required ; 7.7 if required, r....
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....l be provided to the counsel for assistance in drafting memo of appeal and preparation of case for representation. The PCsIT/CsiT/PDsIT/DsIT shall respond to communication from the standing counsels promptly and have regular interaction with them in order to keep a close watch on progress of the cases in the Court. The PCsIT/CsIT/PDsIT/DsIT shall, while reviewing the quarterly performance of Counsels, look into the issues, if any, raised by the counsels and ensure their appropriate resolution. 9. Right to private practice 9.1 The Counsel will have the right of private practice, which should not, however, interfere with the efficient discharge of his duties as counsel of the Department but he shall not advise, hold briefs or appear against the Department before any authority, ITAT or Court in matters under the statutes relating to direct taxes. 9.2 If the Counsel happens to be a partner of a firm of lawyers or solicitors, it will be incumbent upon the firm not to take up any case against the Department in the High Court concerned or before any authority/ITAT falling within the jurisdiction of the said High Court or any case against the department in other courts arisi....
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.... Verification 1. S/o ,do hereby declare that whatever has been stated in the above application is true to the best of my knowledge and belief. I further declare that I have not been removed from the service due to any disciplinary proceeding and no disciplinary proceedings under service rules or Pension Rules are pending against me as on date. Signature Dated: Place: *Applicant to submit documentary proof with respect to aforesaid items/information. Undertaking I. .... ..... S/o do hereby declare that if engaged by the department, I shall fully abide by the terms and conditions of the engagement. Signature Date: Place: Page 8 of 19 Scanned by CamScanner Pro forma-'B' of Annexure I Particulars/evaluation report of a person applying for engagement as Jr./Sr. Standing Counsel 1. Name : 2. Category (Junior/Senior) : 3. Date of enrolment as an advocate in the State Bar Council and Registration No. : 4. Number of cases relating to Direct Taxes dealt with during last 3/5 (Jr./Sr.) years as an Advocate 5. Number of cases published in Journals/Newspapers etc. 6. Income from Professional practice : 7. CCIT's recommendation....
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....ed etc. 5-10 years-4 marks S. No. Name of the Case ITA No Tax effect Result of the case Drafting Skills Initiatives of Counsel Interaction with AO/Addl. CIT/DRs Result as attributable to St. Counsel (Marking to be done on a scale of 1-10) (Maximum Marks-40) Overall Remarks for the quarter based on above: Commissioner of Income tax Page 11 of 19 Scanned by CamScanner Pro forma- 'D' of Annexure I Annual performance report of the counsel for the Fin. Yr. 1. Name of the Region/Charge 2. Name of the Counsel 3. Category (Sr./Jr.) 4 Date of birth 5. Date of Ist engagement 6. Date of expiry of tenure 7. Ref. No. of CBDT's sanction letter vide which last renewal was granted. 8. Number of cases handled during the period under report Appeals Writs 9. Number of cases decided by the High Court (a) in favour of the Department (b) against the Department 10. Number of cases handled before the ITAT/other Courts 11. Number of cases out of those in col. 10 above, decided (a) in favour of the Department (b) against the Department 12. Whether prompt in applying for certified copy and furnishing the same to the department 13. Qualit....
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....ppeal memo) Rs. 2,400(per case) 2. For Drafting 2.1. For drafting of each appeal memo/writ petition/ counter affidavit or any other pleading of similar nature involving original work (including drafting of condonation petition/ notice of motion etc.) 2.2. For drafting each rejoinder/ written submission/any other pleading in answer In case of identical affidavits, written statements, etc., in connected cases, one drafting fee will be payable in the main case and 1/6th of the drafting fee will be payable in each of the connected case Rs. 6,600per appeal/writ Rs. 3,600 2.3. Written opinion: (Other than what is referred in Para 7.6 of Annexure I) Rs. 3,600(per case) 3. For Conference Conference fees (with Assessing officer or above) Rs. 1,200 per conference not exceeding Rs. 3,600 per case Page 14 of 19 7 Scanned by CamScanner * A substantial and effective hearing is one in which either one or both the parties involved in a case are heard by the Court. If the case is mentioned and adjourned or only directions are given or only judgment is delivered by the Court, it would not constitute a substantial and effective hearing. The Junior Standing Counsel ....
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....enses: In addition to the daily fee, the Counsel will be entitled to travel expenses for travel by air (economy class) or first class AC by train. Road mileage for the journey from his headquarters to the airport/railway station and vice versa and from the airport/railway station to the place of his stay out of headquarters and vice versa will be paid at the rates admissible to Class I officers of the Central Government having grade pay of Rs. 10,000 in case of Sr. Standing Counsels and Grade pay of Rs. 8,700 in case of Jr. Standing Counsels. He will also be paid a lump sum amount of Rs. 900 as conveyance charges for performing local journey while outside the headquarters. He will also be entitled to actual Page 15 of 19 Scanned by CamScanner expenses for stay in hotel, subject to a maximum for Rs. 5,000 per day for Sr. Standing Counsels and Rs. 3,000 per day for Jr. Standing Counsels. 8. Appearance fee in special circumstance The CCIT may entrust specific duties relating to the Departmental work in the High Court for attending to duties which are not specifically covered in this instruction (such duties to be specified) to any Standing Counsel on the panel. The fees....
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....hen the Counsel does not argue the case himself but assists the Law Officer or any other special Counsel, he will be entitled to the same fee as is payable to him as if the case has been argued by him. Page 16 of 19 Scanned by CamScanner 11.6 When cases argued before a Single Judge are referred to a Division Bench or to a Full Bench, separate fee at the rates prescribed at Para 1 of this Annexure will be paid for appearance before each Bench. 11.7 Late submission of certified copies of the judgment . 11.7.1 20% of the appearance fees would be deducted if the application for certified copy is not made within two working days, excluding the date of pronouncement of the judgement. 11.7.2 Further, 20% of the appearance fees shall be deducted if certified copy of the judgement is not handed over to the jurisdictional Commissioner/Director of Income-tax within three working days of the judgement being ready for delivery. In case where the jurisdictional Commissioner/Director of Income-tax is stationed at a different city/town from the one where the High Court bench is located, the time limit for delivery of certified copy of judgment would be, five working days of th....
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....s applicable (Amount in Rs.) Senior Junior 1 Appeal memo u/s 260A 2 Writ petition 3 Counter affidavit or any other pleading of similar nature involving original work 4 Rejoinder/written submission or any other pleading in answer . 5 Written opinion Total PART B (Bill for appearance etc.), as applicable (Amount in Rs.) Senior Junior 1 Admission stage (Whether Connected or Covered case- Yes / No) 2 First substantial and effective hearing after admission (Whether Connected or Covered case- Yes / No) 3 Subsequent substantial and effective hearing (Whether Connected or Covered case- Yes / No) 4 Certificate of fitness (Para 1.4 of annexure II)) 5 Civil Miscellaneous application (Para 1.5 of annexure II) 6 Date of Judgement 7 Date of making application for certified copies 8 Deduct 20% of (1)+(2)+(3) if date at (7) is more than 2 days from (6), excluding the date of judgement (-) (-) 9 Date of Judgement ready for delivery 10 Date of furnishing ordinary copy to the CIT concerned/ CIT Judicial (if applicable) 11 Date of furnishing certified copy to the CIT concerned/CIT Judicial 12 Deduct 20% of (1)+(2)+(3) if date at (....
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.... has revised the guidelines for engagement of standing counsels to represent the Income Tax Department before High Courts and other judicial forums in supersession of the earlier Instruction No. 3/ 2012 of the CBDT on the subject. In this regard, representations have been received from various authorities suggesting modifications and seeking certain clarifications with respect to the matters dealt with in the Instruction. 3. In this regard, after considering the suggestions, the following modifications are hereby made to the Instruction. a. In 'Duties of the Standing Counsels' in para 7.2 of Annexure I, the phrase, "Diary number, ITA number etc." shall be substituted with the phrase, "Diary number and ITA number of appeals filed, Diary number of other petitions/ applications filed etc." b. In Annexure II, the para 2 heading, para 2.1 and para 2.2, the words, "For Drafting" shall be substituted with the words, "For Drafting and Filing" c. In Annexure II, para 12.1.1, the words, "Bills for drafting" shall be substituted with the words, "Bills for drafting and filing." Also, in the same para 12.1.1, the following sentence shall be added, "Bill for drafting and filing of ap....