TaxTMI 
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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....p; 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 Board. The tenure of such counsel/s would b....
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....ent 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 Income-tax Department who is eligible to appear before the High Court as an advocate and has retired/resigned from the post of Add!. Commissioner/Direc....
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....resent 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. Performance review 4.1 The performance of the counsels shall be reviewed by the jurisdictional PCIT/CIT whose cases have been represented by the Standing Counsel, on a quarterly bas....
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....y 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, render all assistance to the law officers, Advocate General of the State Government, special or Senior Counsel, who may be engaged in a particular case before the Supreme Cou rt, High Courts, ITAT, ; ....