TaxTMI 
TaxTMI 
2023 (11) TMI 297
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....c 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. Facts as culled out from the petition filed by the petitioner are ....
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....ciation 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 is given by Respondent No. 2 to the Commissioners (Appeals) for disposal of appeals. The Respondents are....
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....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 Cumulative Pendency % of disposal to institution 2019-20* 2,16,441 98,868 4,57,808 45.68% Faceless Appeals (CIT(AU) Non-Faceless Appeals CIT(A) ....
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....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 VSVS orders) for the financial year 2023-24 and reach the overall target of 800 points across various categories. ii. Dispose of 100% of appeals pending as on 01.04.2023 that involve demand of Rs.50 crore and above (Category Al). iii. Mandatory disposal of 100% appeals of A2 & B1 category, filed prior to 01.04.2020. iv. Cases set aside and restored to the CsIT (Appeal) Units by Courts/IT....
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....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. So far as the prayer in clause (b) is concerned, the CBDT has submitted that more than 570 Commissioners (Appeals) would be needed to deal with the pending appeals as in the year 2014. It appears that as against the sanctioned strength 349 Commissioner (Appeals), only 229 Commissioners form the working strength as on July 2023. It also appears that the CBDT has made a request to the concerned authorities to increase the working strength by way of promo....