Chairman CBDT Adjournment - Stay granted matters

INCOME TAX APPELLATE TRIBUNAL BAR ASSOCIATION

10^TH FLOOR, ITAT PREMISES, LOK NAYAK BHAWAN, KHAN MARKET, NEW DELHI-110003

TEL: 24628213 / 24647347 / 43528310

Website: www.itatbardelhi.com

email: info@itatbardelhi.com / itatbar@gmail.com /itatbardelhi@gmail.com

Dated:  3^rd May, 2018

The Hon’ble Chairman,

Central Board of Direct Taxes,

Ministry of Finance (Department of Revenue),

North Block, New Delhi-110001.

Sub:   Adjournments by the Department in appeals before the Tribunal in high demand stay granted matters – Adverse effect on tax collections.

Dear Sir,

Some time ago your goodself had expressed serious concerns over inordinate delays in decisions by the Income-tax Appellate Tribunal in respect of appeals involving stay granted matters.

2.         We had contended that in stay granted matters, delay in disposal of appeals could not be attributed to the assessees since one of the precondition for stay is that no adjournment is to be sought for by the assessee.

3.         I wish to bring to your kind notice that adjournments are being taken by the Department in many appeals involving stay granted matters without any cogent reason. Very often, applications for adjournment by the Department are filed where the reason for adjournment in a stay granted matter is simply stated as “CIT(DR) not available”.  This fact can be easily verified from the records of the Departmental Representative’s office and we also have many such applications which we can furnish, if required.

4.         May I, on behalf of the Bar Association request you to give suitable instructions to the Departmental Representatives to be more sensitive in respective of stay granted matters and not seek adjournments on frivolous grounds.  This will go a long way in disposing off appeals involving stay granted matters and income-tax due can be collected expeditiously augmenting the much needed revenues of our country.

Thanking you,

Yours faithfully,

(AJAY WADHWA)

President

Copy to:

1.  Hon’ble President, Income Tax Appellate Tribunal

2.  Learned Chief Commissioner of Income Tax-3, New Delhi