Of late, it has come to the notice of the Board that where an adverse CEGAT order pertains to more than one assessee, the concerned Commissioner sends proposals for C.A. only in respect of one party without checking up as to whether C.A proposals are being made in respect of other parties covered by the order or not. This discrepancy has been seen even in case of parties belonging to the same Commissionerate or the same zone. This problem has also arisen on account of the fact that erstwhile Commissionerates had been reorganised into more than one Commissionerate in 1997. The Board is, thus, required to enter into correspondence with the other Commissionerates and call for proposals from them regarding filling of C.A. in case of other assessees covered by the order. The net result is that the C.A. gets badly delayed and is liable to be dismissed by the Supreme Court.

2.     The Board, therefore, desires that whenever C.A. proposals are sent in case of adverse CEGAT orders, Commissioners must ensure that these C.A. proposals are sent in respect of all the parties covered by the order in their Commissionerates. They must also ensure that if parties belong to other Commissionerate/ Zone, the other concerned Commissioners are promptly informed of the C.A. proposals being made by them, so that other Commissioners can promptly take a view about the necessity for filling C.A. in case of the other parties falling in their jurisdiction. To avoid delay, the Commissioners are requested to ensure that a system is put in place for enabling prompt examination of the concerned CEGATs order in the event of reference being received from fellow Commissioners.