TaxTMI 
TaxTMI 
2023 (11) TMI 297
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....nstitution of India, in the nature of a Public Interest Litigation (PIL) seeking following prayers:- "a. To formulate a policy and issue necessary directions to Commissioners (Appeals) to take steps for expeditious disposal of appeals or within the time limit envisaged by Section 250(6A) of the Income Tax Act 1961. b. To increase the number of Commissioners (Appeals) and also provide such other infrastructural support as is required by the Commissioners (Appeals) for disposal of appeals expeditiously. c. To make clear guidelines for the Commissioner Appeals to dispose of the appeals in a chronological manner and also for passing orders within 10 days after conclusion of hearing or within a reasonable period." 2....
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.... Petitioner, All India Federation of Tax Practitioners is one of the oldest and the largest Association of Tax Practitioners in the country. At present it is having more than 5,400 individual tax professionals / Practitioners as its members apart from membership of 119 Tax Bar Associations. Accordingly, the Petitioner is representing a large number of Tax Professionals. It is having its central office at 215, Rewa Chambers, 31, New Marine Lines, Mumbai-400020 and also zonal offices at number of other places, including at Delhi. It is registered under the Societies Registration Act 1860. 3. That the Commissioners of Income Tax (Appeals) are working as per the directions of Respondent No. 2. In this regard every year an Action Plan i....
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....s to how the department seeks to dispose of pending appeals are extracted hereunder for clarification: "5. That the updated status report in terms of order dated 18.09.2023 are as under:- A. Updated statistics for Appellate Authorities*: Sanctioned Strength (SS) and Working Strength (WS) of CIT (Appeals) CIT (Appeals) SS WS CIT (Appeals) Unit (Faceless) CIT (A) (Non-faceless) SS WS SS WS 285 188 64 41 *Source: Database of CBDT B. No. of Appeals Pending (as on July 2023): The year wise breakup may be seen in table below. Data for 2022-23 is up to end of July, 2023. Financial year Total New Appeals Instituted Total Appeals Disposed Cu....
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....ous letter dated 28.12.2018. D. Action Plan for Disposal of appeals within reasonable time (Source CAP 2023-24): Litigation management is one of the key priority areas of the Central Action Plan (hereinafter referred to as CAP) for FY 2023-24. Targets for disposal of appeals by CSIT (Appeals/ Appeals Unit) laid out in Para 4.2 of chapter III of CAP 2023-24 are as follows: i. Each CIT(A/AU) posted in Central and faceless appeal charges is expected to dispose of a minimum of 450 appeals (excluding VSVS orders) for the financial year 2023-24 and reach the overall target of 1000 points across various categories. Further, each CIT (A) posted in IT &TP appeal charges is expected to dispose of a minimum of 350 appeals (excluding ....
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....i, learned Senior Standing Counsel for CBDT, we are satisfied that the prayers as sought by the petitioner have been suitably addressed by the CBDT. Also, upon a perusal and consideration of the aforesaid road map including the Central Action Plan for the Financial Year 2022-23, it appears that the CBDT has formulated a real time and a practical approach to dispose of the large number of appeals pending before various Commissioner (Appeals). 7. So far as the prayers in clause (a) and clause (c) of the petition are concerned the same appear to be satisfied in terms of the Litigation Management Policy framed under the yearly Central Action Plan. In fact, the said policy also addresses the specific grievances raised by the petitioner. 8.....
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....uld greatly assist in disposals of the pending appeals. The Union of India may also consider increasing the sanctioned strength of Commissioner (Appeals) substantially at least to the extent of 570 of such posts, to achieve the aims and objects of the Central Action Plan which is formulated every year. 11. Ms. Prem Lata Bansal learned Senior Counsel, submitted the following suggestions for consideration of this Court:- a. Working/Sanctioned Strength of the Commissioner (Appeals) should be increased substantially. b. Since the assessees have to mandatorily deposit 20% of the demand as pre-deposit for hearing of the appeal, further demands should not be raised till the appeal is decided. c. Since, the assessees a....