DTRTI NEWSLETTER Issue No.37/Chennai February 15, 2019 TRAINING NETWORK RELATED NEWS

Smt. Asha Agarwal, Pr. Director General (Training), NADT, Nagpur, chaired the review meeting held at DTRTI, Chennai

Pr. DG addressing the participants of Pr.DG felicitated with a shawl by Smt. the DR ITI course Shoba Kanakraj, ITO(Trg), DTRTI CONTENTS Training network related news Officer for the week Solutions to last week’s crossword puzzle

TOPIC FOR THE WEEK - Latest Guidelines for representing cases before CIT(A)

OFFICER FOR THE WEEK Smt. Asha Agarwal, the Pr. Director General (Training), NADT, Nagpur

Profile of Pr. DG (Trg) Under her supervision, recovery of more than Rs. 100 crores was attained in the state of Gujarat itself by focusing on unexplored areas such as companies under liquidation having fixed deposits in banks and thereby she has been instrumental in recovery of taxes to the tune of Rs. 1,000 crores.

Under the able guidance of Smt. Asha Agarwal as Pr. CCIT, Nagpur region, some of the remarkable achievements of the I.T Department include the auction of 18 properties belonging to the tax defaulters of Smt. Asha Agarwal, the Pr. Director worth several crores of rupees, auction of General (Training), NADT, Nagpur belongs to seized jewellery worth of several lakhs of the 1983 batch of Indian Revenue Service. She rupees towards the recovery of pending also holds the additional charge of Pr. Chief demands and also, during the year more than Commissioner of Income Tax, Vidarbha. 150 prosecutions have been launched as a deterrent measure for delinquent assessees. In the Department, Smt. Asha Agarwal has long years of experience in Assessment, Quoting her message from Taittriya Investigation, Audit, ITAT, TDS and Upanishad: Administration Divisions and she has served at various places across India including Meerut, “May we work together with great energy, May Jodhpur, Ahmedabad, Baroda, Mumbai and our intellects be sharpened and Nagpur. During her previous stint at Nagpur, may our studies be effective.” she was handling charges of Pr. Commissioner of Income Tax, Nagpur and Pr. Director of Consequent to her efforts, additional funds Income Tax Investigation , Vidarbha. Before were allotted to the NADT and the DTRTIs. taking over the current assignment, she was DTRTI-Chennai extends its sincere gratitude posted as the Chief Commissioner of Income for the incessant efforts undertaken. Tax, Ahmedabad. She is also instrumental in initiating the idea of Smt. Asha Agarwal has received numerous ‘learning one word in Hindi’ that includes the excellence awards for her outstanding usage both in Hindi and English languages. contribution in the areas of widening of tax DTRTI-Chennai is also publicizing the Hindi base and recovery of demand. Some of the word by exhibiting it on the notice board for exemplary recovery actions undertaken under the benefit of faculty and participants. DTRTI- her guidance include auction of standing Chennai has also dedicated one column called crops, recovery of taxes from tax defaulters in the newsletter where the settled abroad and auction of Immovable objectives of Rajbhasha karyashala are being properties within two months of identification. implemented.

FIVE POSERS TO THE OFFICER

Question 1: What are the 3 important three days in the control room instructing leadership principles you followed my Officers on how to handle the situation which contributed to your success? and go about in that tough and risky operation. We concluded the search by Ans: unearthing concealed income of crores of 1. Enjoying my work and doing in with rupees and without any untoward utmost involvement which automatically incidents. Consequent to this search, encourages my team to follow suit about 2000 new returns were filed at that 2. Effective time management and time. prompt disposal of work. Quick redressal The whole team including the JDIT(Inv) of grievance both in-house and that of and Pr.CIT, Pune got excellence award for taxpayers. this outstanding search. 3. Keeping updated about the latest amendments & judicial pronouncements, Question 3: What are your suggestions positive attitude and bold approach. for developing next generation of leadership in the Department? Question 2: What would you say has been the greatest accomplishment? Ans: My advice to younger generation is that they need to have the attitude of Ans: Throughout my career I had been an service provider. They should not be achiever as I enjoy working in the arrogant, abusive or rude towards the Department. I relish working for my taxpayers and the public in general. They organization and hence every place and should always conduct themselves keeping post has been held in high esteem by me. in mind the image of the Department. In my view good leaders should always keep I would like to share the experience of a themselves updated with the latest search at Nasik which is till date amendments & judicial pronouncements. considered as one of the best searches in the country. The search was on a muslim Question 4: What are your hobbies? family doing real estate business in an area called “mini Pakistan.” The search was Ans: My Hobby is mainly working and I conducted during the time of Kumbhmela. enjoy working for the Department and I As local police were not available due to like to work with our people in the Kumbhmela, help of CRPF was called. Department. I motivate them and I have There was the issue of law and order in the seen them shaping up confidently under locality and every house was in possession my guidance. Apart from this, I also go for of arms and ammunitions. Before the start walk and practice yoga and meditation. I of the search, CRPF had to enter each like reading books on spiritual subjects. house, search and shift the arms kept in My favourite book is Income tax Act. the search premises to the local police station. The search went on for three Question 5: What are the focus areas whole days and I continuously stayed for for the department for next 5 years?

Ans: Question 6: What qualities do you 1. More emphasis should be given on soft think as the chief of the apex training skill training institution, will make an Officer 2. Recovery of arrear demand successful in the Department? 3. Prosecution of tax defaulters 4. Compounding of prosecutions Ans: Unbiased Interpersonal relationship. 5. Auction of movable and immovable No teacher can teach this concept. As the properties Chief of the Apex Institute of the Country, I 6. Quick disposal of pending enquiries could make friends across the country and against the Officers and Officials. enjoy interpersonal relationship without any differentiation of caste or religion.

SOLUTION TO LAST WEEK’S CROSSWORD - (LEGAL PHRASES-3)

A1 D I N2 F I3 N I T U M

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D18 E H O R S A19 D I N T E R I M

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The Officers & members of staff may send in their queries on technical issues to [email protected] & the same will be answered by experts in the field of query. The 3 best queries will be published in the next edition for the benefit of all.

For information and necessary action Revised proforma Instructions Examine To forward

–

Copy forwarded for information and । necessary action.

इ । A revised proforma is enclosed with this letter.

। The instructions should be followed strictly.

ग । The above points have been examined in detail.

I am directed to forward a copy of the । above order.

Hindi competitions were held as a part of Hindi Day Celebrations

Prizes were distributed by the Pr.DG(Trg.) to the winners of the Hindi competitions held as part of Hindi Day Celebrations

TOPIC FOR THE WEEK Latest Guidelines for representing cases before CIT(Appeals) (Compiled from CBDTs instructions in F.No.279/Misc/M-124/2018-ITJ Dated 14th February 2019 by Smt. Shobha Kanakaraj, ITO, DTRTI, Chennai) Introduction: are generated in ITBA by month end of every month for consideration of the  The monetary limit of tax effect for supervisory authorities. filing of appeals to ITAT against the order of CIT(A) has been raised to Rs. Measures to be taken as per the Board’s 20 lakhs vide CBDT Circular No 3 of instructions for representation before 2018 dated 11.7.2018. the CIT(A)

 Hence the need that the appeals are (i) With respect to such quality properly defended before the CIT(A), as assessment orders, the Principal CIT the department will have no recourse to shall ensure that they are properly any appeal, against the Order of CIT(A) marked as Quality orders and are duly where the tax effect is less than 20 represented before the CIT(A) by the lakhs. Department.

In view of the above CBDT has issued (ii) The Income Tax Officer (Tech) shall be these instructions. responsible to coordinate with all the AOs in cases of appeals of such quality Para 4.2 of Chapter III of the Central Action orders and to ensure that written Plan 2018-19 reads “each Assessing officer submissions on the grounds of appeal shall identify the top 20 cases of quality is filed before CIT(A) in such orders. assessments and shall make proper He will be the nodal point for representation in these cases before coordination with office of CIT(A) and CIT(A) either personally or by filing Range heads for proper written submissions. The Joint /Additional representation of the Department in CIT Range will identify top 20 cases of the such orders before CIT(A). One Range and will personally monitor proper Inspector in the office of ITO(Tech) representation in these cases before the will be designated as Inspector CIT(A)”. (Appeals& Representations Cell) who

will render all possible assistance in In line with the above ITBA has respect of representation in appeals in provided the functionality that each quality orders. AO while passing the assessment orders shall mark 20 such cases each (iii) Such cases shall be represented before year as Quality orders on which the CIT (A) either by the AO concerned dashboard and MIS will be created or by any officer of the range who has range wise. The identification and got special expertise or domain marking of quality orders in ITBA by knowledge or by any officer duly the AOs shall be done at the time of authorised under the supervision of passing the scrutiny orders, so that the the Range head or by the Range head dashboard and MIS of Quality orders himself. It shall be the responsibility of

the range head to ensure that there is recognition for effective proper representation before CIT(A) in all representation in such high-stake such quality orders. cases, before CIT(A) or before ITAT or for briefing the Standing (iv) The ITBA shall have the functionality to Counsel/ASG in the honourable ensure that a copy of ITNS 51 issued to Supreme Court/High Court. AO in quality orders is also marked to  The L&R Directorate shall form a Pr CIT for information and necessary “National Talent Pool” with selected action. officers having super specialization (v) All CsIT(A) shall separately report in in any specific trade/sector/section their monthly DO, how many such of Income-tax for representation of quality orders have not been high-stake cases at different levels represented by the officers of the of appeal and also for rendering all Department and shall also upload the possible assistance and briefing of list in ITBA, so that MIS and dashboard the Standing Counsels/ASGs in such is created range wise, regarding cases. Their contribution will also representation in such cases. be recognized at national level

(vi) The Pr.CCIT/CCIT shall also make  The L&R Directorate shall be the proper arrangement of space and nodal agency in all matters relating necessary facilities for representation to the formation of Regional and of such quality orders by the National Talent Pool i.e., for Departmental officers. organizing Mock courtrooms every quarter for recognizing their talent Identification of Talent & Formation of and for further enhancement of “Regional Talent Pool” and “National their skills. The list of selected Talent Pool” officers of Regional and National  The Pr. CCsIT/CCsIT shall identify Talent Pool with their background officers of the region having and expertise shall be maintained expertise /domain knowledge in in NJRS. specific trade/sector/section of  The officers of the Talent pool shall Income tax Act and shall form a also act as “Think Tank” to “Regional Talent Pool” in their contribute articles on the themes of respective regions to represent in their specialization for publication high stake cases. Such officers in in NJRS web portal as well as in ‘Talent Pool’ should be given due national or international journals.

He will be called a (true) householder, who is a firm support to the virtuous of - the three orders in their good path..

Addl. Director, Shri Sunil Umap, IRS Shri T.V. Vamsidhar, IRS, DCIT (Trg.) felicitated by presented the midterm Shri S. Krishnamurthy, IRS, ACIT(OSD) performance appraisal of DTRTI, with a shawl Chennai during the review meeting

Ms. Nausheen J. Ansari, IRS, ADG-2 Smt. P. Sunanda, IRS, ACIT (Trg), (Trg), NADT, adorned with a shawl by proposing the vote of thanks on Smt. R. Bhuvaneshwari, ITO, DTRTI conclusion of the review meeting

Those who know not how to act agreeably to the world, though they - 140 have learnt many things, are still ignorant

Published by: Team DTRTI, Chennai