Pendency of tax appeals required detailed backlog data and a time-bound disposal plan before the appellate authority.

Additional data on the pendency of appeals before the Commissioner (Appeals), including category-wise allocation, the average life of pending matters, and a specific time-bound programme for clearing the backlog, was required to be placed on record. The affidavit filed so far referred to overall pendency and some remedial steps, including priority disposal guidelines and statutory measures under the Income-tax Act, 1961, but did not give the detailed breakup or a concrete disposal plan. The record also did not show measures such as bunching of similar or covered matters to speed up disposal. Fresh additional affidavit-in-reply was directed with the required data and proposed measures.

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Issues: Whether additional data regarding pendency and average life of pending appeals, together with the remedial measures and time-bound programme for disposal of the backlog before the Commissioner (Appeals), was required to be placed on record.

Analysis: The affidavit disclosed the overall pendency of appeals and referred to certain remedial measures, including priority disposal guidelines and statutory measures under the Income-tax Act, 1961. However, it did not furnish the allocation of appeals across the different categories of Commissioners (Appeals), the average life of pending appeals, or a specific programme for disposing of the large backlog. The record also did not indicate measures such as bunching of similar or covered matters to expedite disposal.

Conclusion: Fresh additional affidavit-in-reply was directed to be filed with the required data and the proposed time-bound disposal measures, and the matter was directed to be listed on the next date.

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