OFFICE OF THEPr.CHIEF COMMISSIONER OF INCOME-TAX, JAIPUR

NEW CENTRAL REVENUE BUILDING, STATUE CIRCLE,JANPATH, JAIPUR - 302005

No. ProCCIT/JPRlAC(T)/IA-2/COUNSEL 12016-17/4049 Dated: 17.10.2016

PUBLIC NOTICE

Appointment of Senior 1Junior Standing Counsels of Income TaxDeoartment in Raiasthan Hiah Court Jaiour Bench.

Applications are invited from the Advocates having requisite qualifications andexperience for empanelment as Senior I Junior Standing Counsel to representthe Income Tax Department before the Hon.'ble Rajasthan High Court , JaipurBench. The eligibility criteria and other terms and conditions will be governed bythe Instruction No. 7/2016 dated 07.09.2016 in F No. 279/Misc./M-75/2011-ITJ,issued by the Government of India, Ministry of Finance , (Department ofRevenue), Central Board of Direct Taxes , New Delhi.2. The application should be made in Proforma - A1/A2 which is a part of theInstruction No. 712016.3. Copy of Instruction No. 7/2016 can be downloaded from the websitewww.incometaxindia.gov.in or can be collected from the Asstt. Commissioner ofIncome Tax (Tech.), 010 the Pro Chief Commissioner of Income Tax, Room No.105, 1st Floor, New Central Revenue Building, Statue Circle, Janpath , Jaipur­302005.4. Persons having requisite qualifications, as enumerated in the Instruction No.

7/2016, should submit their application form in Proforma - A1/A2 (as applicable)along with the necessary documentary evidences , in sealed cover to the Pr.ChiefCommissioner of Income-tax, (Technical Section) , New Central RevenueBuilding, Statue Circle, Janpath , Jaipur 302005.5. The last date for receipt of applications in this office is 04.11.2016.Applications sent by post may be sent well in time so as to reach this office latestby 04.11.2016. Applications which are not submitted in time or which are not inprescribed proforma or incomplete in any respect will be liable to be rejected.6. The applicants applying for empanelment as Senior Standing Counsel shouldalso state specifically at the bottom of the application whether engagement asJunior Standing Counsel would be acceptable to them if Department considers itappropriate.7. The standing counsels who are already on the panel of the Departmentshould also apply afresh, in view of the new instruction no. 7/2016 dated07.09.2016

~11'lO.I'(Ashish Chaudhary)

Asstt. Commissioner of Income tax(Tech.)For Pro Chief Commissioner of Income-tax,

Jaipur

Instruct ion No.712016

F No 279/Misc.!M- 75/20 11-1TJ (Pan-H)Government of IndiaMinis try of Finance

Departm ent of RevenueCentral Board of Direct Taxes

New Delhi the t h September.Zu 16To.

All Principal Ch ief Commiss ioners of Income-tax

Sub : Revision of th e Guidelines for engagement of Standing Counsels to represent the Income-taxDepartment before High Courts and ot her judicial forums; revis ion of their Schedule of fees an dr-ela ted matters- regarding

With a view to ensure improved representation before the High Courts and other judicial forums and in

supersession of Instruction No 3/2012 on the subject, Board has laid down following gu idelines for engagementof Standing Counsels.

""'J It must be ensured that the process for engagement of Stand ing Counsels should be initiated at least 6

months before the expiry of the panel. The size of the panel should be carefu lly decided based on the pendency

of appeals (on an ave rage one Senior Coun sel can hand le 450-500 appeals ). A buffer of at least 25% of the

requ ired strength or a workable buffer shou ld be considered while determining the size o f panel. The panel of

counsels proposed along with the buffer (hereafter called "extended panel) sha ll be forwarded to Board. It must

be noted that the buffer in the extended panel wil l not be entitled for any compensation or remuneration or

retainership etc. The names in the extended panel wo uld be considered in cases: of exigencies like resignation,termination etc . of the counse l ill the pane l. Further, the names in the extended panel would be proposed by the

Pr. CCITi CCIT immediately following such exigency to r regular empanelment to Board. The tenure of such

counset/s would be valid for the remainder of the tenure of the panel. Having this extended panel ready wouldensure that time is not lost in re-doing the whole process of advertisement etc. for filling up one or t",..o

vacancies in the panel. It is further suggested that the ratio of senior counsel to jun ior counsel should normall y

be 1:1. However , the Pr.CCITt CCIT may decide otherw ise depending on the local condition s.

3. The proposal of the Pr. CCITI CCIT sha ll invariably include:

a) Composit ion of the Screening Committee.

b) Pendency of appeals.c} Minutes of the meeting with deta ils of select ion procedure starting from placing

advert isement to final evaluation.

d) List of ex isting Counsels along with number of cases handled by each and the ir outcome

Iperformance evaluation and reasons for their non-inclusion in the fresh panel, if any.

e) Grad ing/evaluation list of the fresh panel.

4. The procedure for engagement of Standing Counsels. requisite qualifications and terms and conditions

of their engagement shall be as per gu idel ines in Annexure I.

Page 1 of 19

5. The Standing Counsels will be engaged in accordance with the revised schedu le of fees and re lated

terms and condit ions applicable to them as given in Annex ure-H.

5.1 These guidelines and the revised sched ule of the fee and allowances shall come into effec t from07. 09.20 16.

5.2 The Standing Co unsels will be paid fee at (he old rates in respect o f their appearance and other work

done by the m prior to 07.09.2016 and at the revised rates in respect of the \vork done by them 00 or

after 07.092 016.

6. Th is issues with the concurrence of Ministry of Law and Justi ce vide thei r 1.0 . No J-IIOI 9/.:!J2016­Judl.dated 27.05.2016 and the Depa rtment of expenditure 1.0. No. 9(4l!20 12-E.ll(B) dated 1:U

September,20167. This Instruction may be brought to the notice of all Office rs concerned.

8. Hindi version of the Instruct ion will follow,

9'{~(D.S. Rathi)

DCIT(OSD) IITJ)C.Il.D.T.

Copy to:

I. The Chairman, Members and other officers in CB DT of [he rank of Unde r Secre tary and above .

2. The Comptro ller and Auditor General of India3. DGIT(Vigilance). New Delh i

.t. The Joint Secretary & Legal Advisor, Ministry of Law & Justice, New Delhi.

5. Department of Expen diture. Ministry of Finance.Xew Delhi w.r.t. the ir J.D. No . 9(-t)/20 12·E.llfB) dated I"

Septern ber.Zu166. Principal Chief Controller of Accounts , 9111 Floor. Lok Nayak Bhawan, Khan Market, New Delhi.

7. The DG IT(Syslems), ARA Centre, Jhandewala n Exten sion , New Delhi

8. DIT(PR, PP & OL). Mayur Ilhawan, New Delh i for printing in the Tax Bulletin and for cirCU l3tion'

i9. ITCC (3 copies)10. Official Language sec tio n for Hindi trans lation

(D.S.Rath i)DCIT(OSD)(ITJ)

C.B .D.T.

Page 2 of 19

AN!\"EXL"RE-lPROCEDURF, FOR f:NGAGEM E:-IT OF STANDl!\"G COUNSEL S

1. Category of Sta nd inKCounsels

The Stand ing Counsels engaged/to be engaged by the department will fall into the following two catego ries:

io ) Senior Standing Counsel(b)Junior Standin g Counse l

In a station where counsels do not have sufficient experience to be engaged as Senior Standing Counsel, theCCIT may designate a Junior Standing Counsel to perform the functions of Senior Standing Counsel for thatstation. The Standing Counsel so designated shall perform the function or arguing cases before the Hon'b!eHigh Co urt/ ITAT in the absence of a Senior Standing Co unsel .

2. El iglbllity Conditions fo r engagement as Sta nd ing Couuse!

The eligibility cond itions for each category of counsels shall be as under:

2.1. Senio r Sta nd ing Cou nsel: In orde r to be eligible lo r engagement as Senior Standing Counsel, a personshould

a) be eligible to appear before the IIlgh Court as an advocate andb) have a minimum experience of five years of handling direct tax matters before High Courts or

ITAT as an advocate.ORhave been a Junior Sta nding Coun sel of the Department for three yearsORha ...e been an officer of the Income-tax Departme nt who is eligible to appear before the High Court asan advocate and has retired/resigned from the post of Addl. Commissioner/Director of Income-tax orany equivale nt post afte r occupying such post for at least three years or any higher post or who hasbeen a member of rTAT, provided that he has not been removed/dismissed or compu lsorily retired fromservice on account of disciplinary action and no d isciplinary proceeding under service rules or pensionniles is pend ing against him.

2.2. Ju nior Standing Counsel: In order to be eligi ble for engagement as Junior Standing Counsel a personshould

a) be eligible to appear before the High Court as an advocate andb) have a minimum experience of three years of handling preferably direct tax matters before Il igh

Courts or ITt\T.OR

have been an officer of the Income-tax Departm ent who retired/resigned from the post ofAddi tional/Jo int CIT or below and is eligible to appear before the High Court as an advocate, providedthat he has not been removed/dismissed or compulsorily retired from service on account of disciplinaryact ion and no disciplinary proceeding under service niles or pension niles is pending aga inst him.

Page :3 of 19

3. Proced ure for engagemen t of Sta nd ing Counsels

3. 1. For the purpose of engagement. the CCIT will c-a ll for applicat ions in Proforma-Al & A! (asapp licable). by advertisement in I (one) national and 2 (two) local newspapers, and from HarAssoc iation o f High Cou rt. The advertisement shall also be placed on the not ice boards in a ll theinco me-tax offices of the Region as we ll as Department's Official we bsite . H should, however, beensured that the pro cess of engagement is transparent and broad based.

3.2 . A Screening Committee headed by the CC IT and including ar least two Officers not below the ran k ofPClTl lJDlT/C ITiDIT and CIT (J ), wh erever possible, shall be formed for the purpose of eva luation ofproposa ls received. As far as possible, suitable represen tatives from fie lds like ITffP/ Exemptions shallalso be included. In De lhi. Mumbai , Kolkata (WB & Sikkim), Chennai (Tamil Nadu) and Bangalore(Kamataka & Goa), a Joint Secretary Leve l Office r fro m Ministry of Law and Just ice fMo l.J) may berequested to be part of the Screening Co mmittee . In case there is no timely response from the Mo LJ,the Screening Co mmittee may proceed wi thout any further delay .

3.3. Particulars of the ap plicants ' expertise in hand ling direct tax matters, apt itude for interpretation andtheir suitability to represent the cases of the Dep artment wi ll he exami ned by the Co mmittee in anintervi ew conducted for the purpose and an evaluation report along with recommendation of the CCiTwill be sent to the Board in Proforma-B. The evaluat ion shall be done on the parameters enumerated inPro forma B-1 and B-2 whereby marks would be awarded to each candidate . The Committee shall fix amin imum bench mark for selec tion of candidates at the beginning of the process. Ca ndidates who arebelow the benchmark are not 10 be considered irrespective of the number of vaca ncies.

3.... Sr. Standing Counsels should preferably be taken from amongst the panel of Jr. Standing Cou nsels of atleast three years stand ing, subject to favourab le assessment by the Screening Committee . In assessi ngsuitability. the qua lity of drafting, ass istance 10 the appearing counse ls and co-ordin ation aptitude withthe officers of the Department shou ld be taken into account.

3.5. TIle engagement of panel sha ll normally be for a period of three yea rs.

' ... . Performan ce review

~. 1. The performance of the counse ls shall be reviewed by the j urisd ictional PCITICIT whose cases havebeen represented by the Stand ing Counse l. on a qua rterly basis and a report in Pee Iorma-C shall besubmitted to CIT(Judicial)iCCIT before 15:11 of the month following end ofeach quarter.

4.2. On the bas is o f the reports rece ived from the Cs lT, the CCiTI CIT (1) sha ll review the performance ofthe counse ls for every financial year and send an a nnua l report 10 the Board in P ro form a-D before30th June of the following year.

5. Allocation of Standtng Counsels to pelTICIT Charges5.1. The CCIT will be the overall in charge of entire lit igation work on behalf of the Income-tax Department inhis region before the High Court concern ed. Allocat ion of panel of standing co unsel s to pelT/CIT charges hasto be done by the CIT (J) under instruct ions froml approva l of the CC IT. In places where post of CIT (1) is notprovided for. this work should be undertaken by the Addl. CIT (Jj/Technical work ing in the % Pe CCIT unde rinstructions froml approval of the CCIT. Equitab le distribution of 450-500 appeals 10 each Senior StandingCounsel must be ensured.

Page 40f 19

5.2 Norma lly, the Advocate from the panel of Sr. Standing Counsels shoul d be aut horized to argue cases.However, the CC IT co ncerned may authorise Junior Standing Counsels to argue in such matters asdeemed fit. It must he ensured that 20% of cases are assigned to such Jun ior Standing Counsels, whohave at least I year experience as Junior Standing Counsel, to be argued independently by him/he r.

6. Termination of engagemeut/reslgna tic n/expiry of term

The engagement of the Counsel wou ld be terminable through written intimat ion by e ither side withoutassigning any reason. The CCIT is autho rized to act on beha lf of the Department for the purpose underintimation to the Board. On expiry of the term or te rm ination or res ignation, the Standing Co unsel sha llimmediately handover the briefs and other related papers [ 0 the pe lT/CIT concerned or the other StandingCounse ls nominated by the CCIT for the purpose and the pend ing bills of the counse l shall be settled withi nthree months of the submission of the bil l.

7. Duties of the Standing Counsel

A. The Co unsel sha ll7. 1. draft Memorandum of Appea ls and related petitions/applications within reaso nab le time , keep ing in

view the limitation period ;7.2. fi le the appeals/other petitions/applications as requ ired, within limitat ion and communicate the

particu lars (Diary number, ITA nu mber erc.) to the PClT/CIT concerned;7.3. co mmun icate defects/office objections. if any, in the appeals etc . and take prompt steps to rectify the

same with the assistance of the PCITiCIT;7.4. appe ar on beha lf of the de partment in the High Co urt! other judic ial forums , as req uired in the cases

assigned to him;7.5. keep the pelT/CIT informed of the important developments in the case particu larly with regard to

dates of hearing, conclusion of hearing, date of judgmen tlordcr etc.;7.6. when any case attended to by him is deci ded against the Department. app ly for certified copy of the

judgment within two worki ng days of pronouncement and give his opinion regard ing the adv isabi lityof filing an appeal /Sl.P again st such a decision within three da ys of taking de livery. He sha ll send anordinary copy o f the same, as soon as ava ilab le. to the PCIT/CIT concerned. In other cases also thesame time limits shall be ap plicable , though opinion will not be required;

7.7. if requ ired, render all assistance to the law officers, Advocate General of the Slate Government,spec ial or Senior Co unsel. who may be engaged in a part icu lar case before the Supreme Court, HighCOUllS, ITAT, etc.;

7.8. give legal advice to the Department on suc h civil, criminal and revenue matters perta ining to di recttaxes and such matte rs arising in the course of administ ration of the Department as are referred to himby the Departmen t inclu ding:a) examination and settl ing of draft s of legal nature.b) examinat ion of trust deeds and draft rules of prov ident funds for recognition, andc) drafti ng of app lications, petit ions etc. to be filed in Courts of law and other sta tutory bod ies;

7.9. send the case file and re lated papers to the pe lT/CIT concerned afte r the j udgement/order in the caseis passed but before submission of the final bill for profession al services.

7. tO. perform such other dut ies of legal nature, which rna} beassigned to him by the De partment.7.1 J. A mo nthly report sha ll be submitted by the Counse ls as prescr ibed in the Proforma E.

B. Spedfic duties of Jr. Stlmding Counsel a nd related matters

7. 12. The du ties of Jr. Standing Counsel specifica lly incl ude render ing mean ingful assistance to Sr.Stand ing Counse l in

Page 5 of 19

a) Drafting memo of appeal and con sult ing assessment records erc., if required .b) Removal of defects I office object ions in the cases filed by the de pa rtmen t.c) Research for preparat ion ofcases for representation ,d) Assi st the Sr. Counsel in preparation and submission of the Month ly report,

C. NOli· compliance! 000- adherel1 ce to the d uties and rC5pons ib i l i li ~s by tbe Standing Counsels

The CCiT may take appropriate action agai nst the erring counsels in case of non-compliance and non­adherence by the Counse ls.

8. Assistance to Standi ng Counsels b)' the Department

The CCIT has to ensure that the Judgment Database of the NJRS is made ava ilable to a ll StandingCounsels. The jurisdictiona l PCs lT/PDsIT/CsIT/DsIT shall pro vide all ass istance to the Standing counselssuch as providing briefs. assessment records, etc. in preparation of a case. In particular , copy of appealscrut iny report in res pect of the impugned order of the ITAT and copy of paper boo k filed b.Y the assesseebefore ITAT shall be provided to the counsel for assistance in drafting memo of appea l and prepa ration ofcase for representation, The PCsIT/CsIT/PDs IT/DslT shall respond to communication from the standingcounsels pro mptly and have regular interact ion with them in order to keep a close watch on progress of thecases in the Co urt, The PCs IT/CslT/PDs lT/Ds lT sha ll, while revievving the qua rterly performance ofCounsels, look into the issues, if any. raised by the counsels and ensu re their appropria te reso lution.

9. Rig ht 10 private practice

9.1 The Counse l wil l have the right of private pract ice, which should not, howeve r. interfere with theefficient discharge of his duties as counsel of the Department but he shall not advise, hold briefs orappear against the Department befo re an)' authority, ITAT or Cou rt in matters under the statutes relat ingto direct taxes .

9.2 If the Counsel happens to be a partner of a firm of lawyers or sol icitors, it wi ll be incumbent upon thefirm not to take up any case aga inst the Dep artment in the High Court concerned or before anyauthority/I'FA'l ' falling with in the ju risd iction of the said High Co urt or any case against the departmentin other courts ar ising out of the matters fa lling within the jurisdicti on of the said High Court,

Note: Cel T referred 10 in this annexure will mea n Chief Commissioner of Income T ax in cha rge ofJudicial work in the ProCelT reaion.

Page 6 of 19

Pro forma--'A I' of Annex ure I

Particu lars to be furnished by an ad vocate DI1 ll lying for engagement as Jr. /Sr. S ta nding Counse l

l.Namc of the person

~ .P ('rman cn l Account Number

.i.Famer's Name

a.Date of Binh

fi .Address for correspondence inclu ding e-mail . Telephone/Mobile no.

6.Permanent addre ss

7. Educational Qualification *S.Category of co unsel for which applied (Jr. Standing Co unsel/St. Standing Counsel)

10. Date ( II' enrolment as an advocate in the State Bar Co unc il and Registrat ion No. *l l .If a partner in a firm, name(s) o f the tinn(s) and other partners

12. Number of cases re lat ing to Direct Taxes dealt with during last 3/5(JrJ Sr.)years as an Advocate"

13. Number (If cases published in Journa ls/Newspapers, etc.

14.lncome from Professional Practice (copy of the latest LT. return to be attached)

Verifica tion

1... Sio .do hereby dec lare that whatever has been stated in the above application is trueto the best of my knowledge and bel ief.

Signatu re

Date:

Place:

*Applicant to submit documentary proof w ith respect to aforesa id ite ms/informa tion.

Und ertaki ng

1.. Slo do hereby declare that if engaged by the de partment, I shall ful ly ab ide by theterms and condit ions of the engagement

Signat ure

Date:

Place:

Page 7 of 19

P rofo r ma 'A2'of An nexure I

Pro forma fur applica tion by an office r who has retired /resigned from the Inco me-tax Depar tment or hasbeen a member of ITAT

1. Name of the person

., Permanent Account Number

3. rather' s Name

..t . Date of Birth

5. Address for corresponden ce including e-ma il, Te lephone/Mobile no.

6. Permanent address

7.* Educational Qu alification

8. Date ofjoining Government Service in Income-tax Department

9. Designation 311d office address of the las t post held

10. Date of ret irement/resignat ion from the service

11.'!< Dale of enrolment as an advocate in the Sta le Bar Co unci l and Registration No.

13. If a partner in a firm, nam e(s) of the firm{s) and ot her part ners

14. Category o f counsel for which applied (Jr. Stand ing Co unsel/St. Standing Counsel)

Ver ificat ion

l. S/o do hereby declare that whatever has been stated in the a bove application istrue to the best of my kno wledge and be lie f. I further declare that I have not been removed from the service dueto any disc iplinary proceeding and no disciplinary proceedings under service rules or Pension Rules are pendingagai nst me as on date .

Signature

Dated:

Place ;

,\,Applica nt to submit documentary proof with respect to aforesa id item s/information .

Under ta king

1... Szo ,do hereby declare that if en gaged by the department, I sha ll fu lly abide by theterms and condit ions of the engagement.

Signature

Date:

Place:

Page 8of19

,.,.

4.

Pro (o r nm-'O' of An nexure 1

Pa rtic ula rs/evaluation repo rt of a person applying for engagement as J rJSr. Standing Counsel

I. Name

Category (Junior/Sen ior)

Date o f enrolme nt as an advoca te in the State Bar Co unci l andRegistration No.

Number of cases relating to Direct Taxes dealt wit h dur ing last315 lJ r.JSr.) yea rs as an Advocate

5. Number of cases published in Journals/Newspapers etc.

6. Income fro m Professiona l practice

7. CCiT's recommendations on the overa ll suitability based on thecases dealt by the applicant with rega rd to the flair for Direct Taxemanating fro m the presentation by the Counsel and other factors.

Chief Commissioner of Incom e-tax

Page 90f 19

Pro forma-Tl- L'of Annexure I

For those applvino for Sr Standi ne counsel. b .If.i.alne oI:toe QualofaJCln 8. 'f;llethef p-aeti500 'Meltler KI1CWkldge of Irr:erpretati::x'lal FIai for lfa Jr St. loti!! him

ceeoae Division iTlI'at...,for the artdesetc Iac""" abilly/ Artvoca;y M<=, Cw>soI.""" attain«!

I obtained atre requisit<l perk>d publ'Sl1ed i'I silils pMae"itlQ b I"""'" "','"Degft'tl leva "', .... Difl:ldr ases cereorerce irdjo\lrna!, cc-orcoaionwrth

LlM-2 mar1\ bO<.'I" thefield etc.

(Ves IS mandacof)'pubj is~ed etc.

(t·/ \ClX 25

I M~'pt, O- 3 as. mj~um 1_ 20 (Max 20 Marj,.,s) Marf..sl (~.lax. M¥ks faaiMax. 1oo

~... """"n Max. 10 SC3~ 010 . te)

I -. tJ,;rts M<"") M«G)

I ACCldcfllfC ;Q:Jt ional ll\CJks

, record (marks loresperence-I scored inLL8j',,

Noofyears:

>1C%- 7 m<r1{S>51)%.. 6 n;<Ds > 1t'~ 5

>W%- 5 reos m,'">4(l%..2 'T,aoo I

11-15 y1Oar.! ·4mans

I5-10 ree s-3I .,.'", I,

Pro forma~'B ~2'()f Annexure I

For those apph'ing for Jr Standing coun sel

N3ITIe of tte Qu:ifl!:<tXln 8- 'Mle!.her pr.:t:ticW '{"heM - " Inleroret3OCnal Flat kt It aJr.St Total MatscaJj<late OM"", ITmater fer the ertcee ee. I Tax l <NIS a~ltyf M -.'OC2C'f """""" COU"sel, marks ~ar.ed

otIla!l'l3d at t.'1e reqisee peOOd IXJbliS'led n "'. for past tUputD"'!Jrffl le><el <JflyLa«

I

r-io ofreers: p.;rnai,

l LM - 2 mark bcoks

>10years-5published etc.

~ Phi 'Ph D-- 3 m<rts (Max,20 (Max,25 (Ida:(. 100morts Max. 10

"""Morts) (MaL 20Ma'1Is/ /I.-'arks) (~J~ M.rts cI ManoS)

I5-10ye<n -4 10)

IAccJJemic m,'"recce (mar1l:sscored in LlB): <5 years-3 1'larks

I >70%- 7 mens>60%-6 m.:ns>50"10- 5~;ns

>41}'1o·2 If\dflls

Page 10 of 19

Pro forma- 'C' of Annexure J

InteractionNa me ITA Result wit h Rnull as

s. of the No T.. of the' Drafting Initiatives AO/Add!. att ri b uta ble 10No. C"", r trt'Ct case Skills of Cou nsel CIT/DRs St. Counsel

(Marking 10 be d one on a scale or 1-10) (Max imumI\h rks-JO

I

II

Overall Remarks for the quarter based on above: .•.. . . ... ... .. . ....

Commissioner of Income tax

Page 11 of 19

Pro forma- ' D' of Annexure I

Annual performa nce report J the counsel for the Fin Yr. .. . .I. Name of'the Region/Charge

2. 'Name o f the Counse l

3 Category (S rJJr.)

4. Date of birth

5. Date of l st en ga gem ent

U. Date of expi ry of tenure

7. Ref. No. of CB DT's sanction Jetter vide which las t renewal ' ...as gra nted .

Appeals writs

8. Num ber of cases hand led du ring the period under report

9. Nu mber of cases deci ded by the High Court

(a ) in favour o f the Department

(b) aga inst the Department

10. Number ofcases handled before the l'I'ATro ther Courts

I I. Number o f cases out of those in co l. 10 above, decided

(u) in favou r o f the Departme nt

{b) against the Departme nt

12. Whether prompt in applying for certi fied co py and furnishing the same to thedepartment

13. Q ual ity of written opinion

14. Doe s the counsel take keen interest in his work and is gen erally alert andresponsive to the Department's interest In litigat ion ent rusted to him?Comme nts should also be made 0 11 the quality of draftin g/opi nion etc. Spec ificcomments should be given about his promptness in,

(a) Informing the department from tim e-to- time regard ing hearing of cases.supply of cop ies of judgments etc.

(b) Taking steps for vacation of stay

15. Genera l assessment on overall performance

Ch ief Comm issione r of Income-tax.

Page 12 of 19

Proforma - E of Anuex ure- I

I\lo nthly report to be submitted by t he Co unsel to CIT (J)fAdd l. CIT (J) for the mon t h of..•...•.................

Nam e of the Counsel:

$1. No Name of the Case C IT Char gelAO Status of the case Remarks

and Appeal No concerned

Comments- if any..•.....................................

Date/Place

(Signature)

Copy to:

CIT (concerned)

Page 13 0119

Annex ure-If

I.

SCHEDULE OF FE ES AND ALLOWANCES ANn TERMS OF PAYMENT

The fees and allowances payable to Senior Standing Counsels are given hereunder:

Fo r appeara nce in the High Cour t (su bject to exceptions in para 9 & 10 be low)

1.1. In respect of appeal under sect ion 260A of the Income-tax Act or Civ il Of

C rimina l Writ Pet ition under Articles 226 and 227 of the Constitution Of Civi lor Crim inal appeals or rev ision petition , for fi rst substan tia l and ctTt..-ctiveh earin~ "' a t admiss ion stage Rs. 3,000

1.2. In respect of each subsequent substantial and effective hearing up toad miss ion stage Rs. 1.500

1.3. In respect of appeal admitted under section 260A of the Income-tax Act or Ireference including app licat ion under section 256(2) of the Inco me-ta x Act orCivil or Crimina l Writ Petit ion unde r Articles 226 and 227 of theConstitution, on first substantial and effecti ve hearing fol lowing thecompletion of plead ings. Rs.6.600

1.4. In respect of each substantial and effective hearing. following the firs thearing Rs. 1 ,400

1.4.1 In respect non- effective hearing (subject to Para 11.3 below) Rs. 500 subjec t tomax imum of

,,hearings

1.5. In respect of obta ining certificate of fitness under section 261 of the Act. Rs, 3,OOO(f(lr eachincluding drafting and typing of the pet ition applicat ion)

1.6. In respect of Civil Miscellaneo us application. including drafting and typing Rs. 2.400(pe r case)(other than those ti led with the appeal memo)

f or Drafting

2.1. For drafti ng of each appeal memo/w rit petit ion! counter affida vit or any othe r Rs. 6,600perplead ing of similar nature involving or iginal work (including draft ing of ap pea l/writcondonation petit ion! notice of mot ion etc.)

2.2. For drafting each rejoinder! written submission/all)' other pleading in answerIn case of identica l affidavits, written state ments. erc., in connected cases, one Rs. 3.600dra fting fee wil l be payable in the main case and 1/6 lh of the drafting fee " till bepayable in each of the connected case

2.3. Written opinion: Rs. 3,600(~r case)(Other than what is referred in Para 7.6 o f Annexure I)

3. For Conference

Conference fees (with Assessing office r or above)

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Rs. 1,200 perconference notexceed ing Rs. 3,600

I cer case ~

~' A substantial and e-ffect ive hearing is one in which either one or both the parties involved in a case are heard by the Court. If thecase is mentioned and adjourned or only directions are given or only ju dgment i.. delive red by the COUl' , it would not cousrtune asubstantia l and effective hearing.

The Junior Standing Counsel rendering assistance to the Sr. Standing Counse l shall be entitled to 113rdof the amount spec ified against each item o f work. The Junior Standing Counsels performi ng the functionsof Senior Stand ing Counsels or arguing cases independe ntly as per the orders of CClT shall be entitled tothe full amount spec ified above aga inst each item of work .

4. Reta inersbip

The Standi ng counsel shall be entitled to a reta iner fee at the follow ing rates :

Senior Standing Co unse ls IRS.20.000 p.m. (for De lhi and Mumbaij IRs. 15,000 p.m. (for oth er stat ions)

Juni or Stand ing Counsels Rs. 10,000 p.m. (for Delhi and Mumbai)Rs. 7,500 p.m. (for othe r sta tions) I

No separate establishment charges includin g tele phone, etc . sha ll be payab le.

5. Clerkage

Cle rkage at the rate of J0 per cen t of the appearance fee and drafting fees sha ll be payable to thecounse l. sub ject to a maximum of Rs. 8.000/-. ill a ca ~e or a batch of cases

n. Out of pocket expen se

The amou nt required for Court fees at the time of filing a case and other miscel laneous expen sesincluding ex penses for obtaining certified co pies of judgement/order shou ld be paid to the Counsel inadvance by the Chief Commissioner. An acco unt of the expenses incurred sha ll be rendered by the counse lto the ChiefCommissioner wh ile presenting the fina l bil l.

7. For appearance before :tn,.- other Court, ITAT. other statutory bodies, etc.:

The Standing Counse l shal l be entitled for fee etc . as under

(a) At headquarters (the scat of High Court for which the counse l is engaged): Sa me as payable for appearancebefore th e High Court.

(h ) Out of headquarters: When the Counsel is required to go out of headq uarters in connection with anylitigation matte r. e.g.. for conference with a Senior Counsel , Spec ial Counse l or with the Law Officer or forappearance in any Court/ITAT/Statutory Body, etc., outside the headquarters, he will be entitled to a da ilyfee o f Rs. 5. 100 per day for the days of his absence from the headq uarte rs inc luding the days of departurefrom, intervening holidays and a rrival back at the headquarters. Howe ver. no fee ,....iII be paid for the day ofdepart ure if he leaves headquarters aft er Court hou rs and for the date of arr ival if he arrives at theheadquarters befo re the Court hours. The daily fee will be in addition to the norma l appeara nce feeprescribed at para 1 supra.

lc) Travel -Hote l expe nses: In addition to the daily fee. the Counsel will be ent itled to travel expenses for travelby a ir (economy class) or first class AC by train. Road mileage for the journey from his head quarters to theairport/ra ilway station and wee versa and from the airport/railway station to the place of his stay out ofheadq uarters and vice versa will be pa id at the rates admissible to Class 1 office rs of the CentralGovern ment hav ing grade pay of Rs. 10,000 in case of Sr. Standing Counsels and Grade pay of Rs. 8,700in case of Jr. Standing Counse ls. He will a lso be paid a lump sum amount of R5. 900 as con veyancecharges for per forming local journey whi le ou tside the headquarters. He ,vi11 also be entitled to actual

Page 15 of 19

expenses for stay in hotel, subject to a maximum to r Rs. 5,000 per day for Sr. Standing Counsels and Rs.3,000 per day for Jr . Standi ng Co unsels.

8. Appea rance fee in special ci rcu mstance'Ihe CCIT may entr ust speci fic duties relating to the Departmental work in the High Co urt for atte nding

to duties wh ich arc not spec ifica lly covered in this instruc tion (such duties to be speci fied ) to any StandingCounsel on the panel. The fees for such spec ified work, however. shall not exceed Rs. 2.000 per day.

9. Appearance fee in connected/covered cases

9.1 When more than one case involving identical questions/issues are heard together and decided by theHigh Court, the counse l sha ll be pa id full appearance fcc in the main case and Rs. 1,000/- in each of tileother connected cases.

9.2 Simi larly , in covered cases (where the j udgem ent in th e re levant case is squarely based upon earl ierdecision of the sam e High Co urt or of the Supre me Co urt) the counsel shal l be paid only Rs. 1,000/- percase as the appearance fee . However, in case the counsel has argued the relevan t case to the effect thatthe case was not a covered one and such arguments duly find a men tion in the judgement, the case willnot be considered a covered one and the counsel shall be entitled for full appearance fee.

10. Uncon tested mattersA case shall be rega rded as uncontested. if the same is withdrawn by the pla intiff/ appe llant or dism issed

in limine or otherwise dec ided by the co urt exparte . In uncontested cases, the fee sha ll be 1/3rd or theappeara nce fees as appl icable to the stage of the case. otherwise payable, hut if such a case is later onrestored and decided in contest, the remaining. 213rd of the fee will be payab le.

11. Gene ral

11.1 The rates spec ified above are primarily applicable to income-tax cases but will app ly. mutatismutandis, to cases relating to other direct taxes and any other matters assigned by the de partment. Ina ll cases effec tive appearance is necessary for the Co unsel to clai m fee.

1l.2 No fee will be payable in cases where no legal work is required to be done . For example, cases inwhich the interest of the departme nt is to be wa tched pending instructions, the cases invo lvingtransmission of records to the Supreme Court, inspecti on of the Co urt record for asc ertaining theposition of the case or other information need ed etc .

11.3 No fees for adjournment - No fee will be payable to the Counsel if an advance notice about theadjournment has bee n circulated or the case has been adjourned at his request due to the reasonspersonal to him.

! 1.4 If the Cou nsel appea rs a t the instance of the Union of India or for parties other than the Union ofIndia whose scales of fee a re not inconsistent with that of the Union of India, he will be entitled 10

only one set of fces.

11 .5 When the Counsel does not argue the case himself but ass ists the Law Officer or any othe r specialCounsel, 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

11.6 When cases arg ued before a Sing le Jud ge are referred to a Division Bench or to a Full Bench ,separate fee at the rates prescribed at Para I of this Annexure \"'i11 be paid for appea rance before eachBench .

11.7 Late submission of certified cop ies of the judgment

11.7.1 20(% o f the appearance fees wou ld be deducted if the app lication for certified copy is not madewith in two worki ng days, exclud ing 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 nothanded mer to (he jurisd ictional Co mmissioner/Director of Income-ta x within three workingdays of the ju dgement being ready for deli very. In case where the jurisdictionalCommissioner/Director of Income-tax is stationed at a differen t city/town from the one wherethe High Co urt bench is located, the time limit for de livery of cert ified copy ofjudgment wouldbe, five working day s of the judgment being ready for de livery .

Provided clause 11.7.2 shall not be enforced if the counsel intimates the Commissioner-Directorcuncerned or the officer nom inated by him. of the conclusion of hear ing giving particulars of appealand makes available to him an ordi nary copy of the j udgement as soon as (he same is available (bu tbefore the dale o f judgement bein g ready for de livery) along with the copy of rece ipt of makingapp lication for ce rtified copy within period stipulated at 11.7.1 above.

12. Procedure for s ubmission and payment of bills to Standi ng Counsels

12.1 The Counsel should submit professiona l bills in pro forma 'X' of thi s annexu re by the JOlt1 of everymonth :12.1.1 Bills for drafting should be submitted in the month succeeding the month in which [he appeal

etc. was filed.

12. 1.2 Bills for appea rance tor adm ission and regular hearings as referred in Para I of annexure "shou ld be submitted in the month succeed ing the month in which relevant orders/j udgementsarc received.

12.2 Bill claim ing retainer fee as referred in Para 4 of annexure II should be submitted in the monthsucceeding the month of rctai nership.

12.3 Wherever Jr . Standing Co unsel has ass isted a Sr. Standing Counsel. a com bined bill shou ld besubmitted by the Counsels.

12.4 The bills shall be scrutinized within 30 days of receipt and deficiency or excess claim if any shall becommunicated to the counsel within a week of such scrutiny. The scrutiny of bills should not be keptpending due to non-ava ilability of fund s.

12.5 After passage, the Bill should be arranged in seriatim of receipt, for payment.

12.6 Th e cheque should be sent to the counsel concerned giving part icu lars of bills covered by thepayment.

12.7 In order to reso lve any issues pertai ning to bill s. the PCslT/C sIT shou ld have periodical, prefe rablyquarter ly meetings with tilt: counsels.

Page 17 of 19

Proforma-X" of Annexure II

Bill for claim of pro fess ional fees by Standing Counsels (case wise) to be su bmitled to the PCIT/CITconce rned/CIT (J)

PRE-RECEIPTED

I Name of the Counsel s,. Senior I Junior I,CIT Charee I

3 Case T itle I4 Asst. Yr. Involved5 ITA No.l\VT No . etc .

~ In <:l1~C JuniorCounsetha-, &S~l~ locd the SCllInr Counselin a caw. both the nUJlK."'S shouldbe mentionedand combined bill to be submitted.

PART A (Rill for Drafting). as applica ble(A ount in Rs.)m

Senior Junior

I ~al mem o uls 260A, Writ;;tition,

Counter a ffidavit or any other pleadin g of similar nat ure.,invo lving oriuinal work

f-4 Reioinder/wnrten sub mission or an y other nlead inu in an swer

~ Wriuen opinion ITotal I

PART B (Bill for appearance etc. ), as applica ble( A eunt in Rs.)m

Senior Junior

I Admiss ion Slape (Whe ther Connected or Covered case- Yes I No),First substantial and effecti ve hearing after admission

I (Whether Connected or Covered case- Yes I No)3 Su bsequent substantial and effective hearing

(Whether Connected or Co vered case- Yes / No)4 Certificate of fitness (Para 1.4 of annexu re II ' ~

5 Civ il Miscellaneous a) -lication (Para 1.5 of annexure II)6 Date o f Judgement7 Date of makinc eoelicarion for certified conies8 Deduct 2011

/ 11 of ( I)+(2 )+(3) if date a1(7) is more than 2 days from (6), (-j ( -)excludi ng the date ofjudgcrncnt

9 Date of Judeem ent ready for deli verv10 Date of furn ish ing ordinary copy to the C IT concerned!

CIT Judi ci al (ifa;"nlicable)I I Date offumishing certified copy to the CIT concerned/CIT

Judicia l12 Deduct 20% of ( I}+(2}+(3) if date at ( 11) is more tha n 3 (5 for outstat ion) (-j (-j

days fro m (9), excl ud ing the date of order ready for de liver)' .(Not applicable if the counsel intimates the CITfDIT concerned of the conclusion ofhearing giving panicalars of appeal and makes available 10 him an ordinary copy of thej udge ment as soon as the same is. a..ailable (but before the dale of certifi ed copy beingready to r delivery) along with the COP) of receipt of making application for certified copywithin reriod sti~ulated at Para 11.7.1 of annexure II.

13 Conference fees

Page 18 of 19

14 C lerka ze1s Out of eockct exccuscs16 For appearance at any other Cou rt/Ff 'AT/Statutory bodies

I (as per Para 7 ofannexure II)

17 Appearance fee in spec ial circumstances (as per Para 8 of annex ure II) I 1Total I I

Certified that the above information is correct and in accordance with the terms of engagement. Theabove claims have not been made earlie r.

Received Payment

Signature and Name

of Jr. Stand ing Counsel

f'vlob ilcffel. No.

For office use on ly

RevenueSta mp

Received Payment

Signature and Nameof Sr. Stand ing Counsel

Mobile/Tel . No .

I Deduction as accl icable'" Senior Junior II 1 Connected/Covered cases (as~r Para 9), Uncontested cases (as re r Para 10) I,

Late submi ssion of certified copies

~J

~a_ Asper Pa ra 11.7. 1 o f Anne xu re II

3b As per Para 11.7.2 of Annexure II, 4 Othe rs (specify) II ; ! Total deduct ion 1

Total HillSenior St. Counsel Jun ior St Counsel

Part Ii.Part BTotal Amount clai medDeductions, ifanv (for oftice use)"Amount passed for oavment (for office use)

"The counsel sha ll be int imated of the deduc tions ma de before payment of the bill.

Si~nat u re a nd Name of the D.D.O.

Page 19 of 19