Monitoring of timely effect to CIT(A) order—reg.

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....of 2011 contains timelines for filing appeals before the ITAT and giving effect to the order of the CIT(A). Even while the Department seeks to implement a non-adversarial regime, grievances are being received on account of delays in giving effect to the orders of the CIT(A). 2. Para. 4 of Instruction No. 8 of 2011 on Appeal Effect and Scrutiny Report states : (i) On receipt of the order of the ....

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....xure I requires the scrutiny report to be submitted within 30 days after giving appeal effect. Part I of Annexure II is required to be filled in case of all appeals and includes the date of receipt of the CIT(A) order in the CIT office as well as the date of appeal effect. 3. Whereas, the Instruction provides for adequate procedural control, the implementation of the same in the field has been fo....