West Bengal regularized ad hoc ITOs with retrospective effect

 After years of persuasion and agitation, West Bengal & Sikkim region finally regularized ad hoc ITOs with retrospective effect. Yesterday an order was issued regularizing 73 ad hoc ITOs with their date of assumption of charges as deemed date of regularization  in most of the cases.

It is learnt that this was the first order of regularization and more to follow to cover all ad hoc ITOs.

Click here for the order.

It may be mentioned that many other regions including Delhi has passed similar orders in the past and a few regions are there, yet to follow the suit.

CBDT issued order extending ad-hoc appointments of ACITs

 In a recent development, CBDT issued two orders for extension of adhoc appointments of ACITs.

Order No. 36 of 2023

Order No. 37 of 2023

Time Barring Date for reopened cases, ITGOA WB seeks clarity and instruction

Confusion prevails among AOs regarding exact TB date for reopened cases. Different interpretation of Act is possible in these cases. The TB date may be considered as 31/03/2023, 31/05,2023 and even 31/03/2024. In ITBA, the date indicates 31/03/2024.

In video conference dated 24/01/2023 Chairman CBDT opines as under :

"..... in respect of the reassessment proceedings initiated in pursuant to directions of the Hon'ble Supreme Court in the matter of Shri Ashish Agarwal, several representations were received asking for time-baring date of such cases, in the light of communication sent by 1TBA. The Board is of the view that such cases have to be completed by 31.05.2023. He directed all the Pr CCsIT to communicate the decision of the Board to all concerned."

In a letter to Pr CCIT WB & Sikkim, ITGOA desired as under :

"An official communication has already been issued on behalf of the Pr. CCIT, UP (West) & Uttarakhand on 27.01.2023 in this line (copy enclosed). But we strongly believe that such an instruction should be issued centrally by the Board specifying the limitation date and also explaining the reasons thereof (as done in the case of Instruction no. 01 of 2022) considering the nature and extent of the judicial scrutiny being faced by the Department in the recent past and a request that was earlier made by our Central Leadership in this regard to CBDT vide a letter dated 23.12.2022. But no such instruction has so far been issued by the Board."

Click here for the letter of ITGOA WB

Ad hoc ITOs regularized with retrospective effect in some regions, others are waiting

 Department has promoted ITOs in ad hoc basis from the year 2016 onwards. At that time ACITs were promoted on ad hoc basis and the consequential vacancies arose was also filled in by giving ad hoc promotions.

Later on the ACIT promotion was regularized and the ITOs were also regularized but in most of the regions including West Bengal & Sikkim, the vacancy year and date of regularization of ITOs were not mentioned in the order. ITOs are eligible for non functional upgradation to Level 9 of the revised pay matrix after four years of regular service in the grade. They also become eligible for higher transport allowance and better travel entitlement in LTC and daily allowance in official tours with this upgradation. But due to lack of clarity in the effective date of regularization deprives the ITOs the due benefit even after serving six years as ITO.

Some regions like AP & Telengana, Tamilnadu & Pondicherry and Delhi has issued regularization order of ITOs giving effect the date of promotion of adhoc ITOs as the date of regularization and they are are subject to be eligible for the upgradation with retrospective effect.

But many regions including West Bengal & Sikkim did not do this exercise till date leading to resentment among the ITOs who have been suffering financial loss despite of serving the department for 4 to 6 long years as Income Tax Officer.

This blog could procure two such regularization order of Delhi region which are being uploaded for information.

Order No 71

Order No 111

There must be an uniform policy regarding this regularization on Pan India basis and CBDT must issue appropriate instruction in this regard,

Department gearing up for Income Tax day celebration

 

Illuminated photo of an Income Tax building in Kolkata