TaxTMI 
TaxTMI 
2024 (11) TMI 1215
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....ah for the respective petitioners and learned Senior Standing Counsel Mr. Karan Sanghani for learned advocate Mrs. Kalpana K. Raval and learned Senior Standing Counsel Mr. Varun K. Patel for the respective respondents. 2. All these matters are pending before this Court on the ground that the Commissioner of Income Tax (Appeals) are not disposing the pending Appeals on one hand and the recovery Proceedings are initiated by the respondent-Income Tax Department for the outstanding demand. 3. This Court passed the following order on 17.09.2024 : "1. Heard learned Senior Advocate Mr. Tushar Hemani for learned advocate Ms. Vaibhai Parikh for the petitioner and learned Senior Standing Counsel Mr. Karan Sanghani for the respondent. ....
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....h Block, New Delhi-110001 (iii) Principal of Chief Commissioner of Income Tax (NaFAC), National Faceless Appeal Centre, Delhi, Through, Delhi, Situated at North Block, New Delhi-110001 6. The respondents are requested to file their response/affidavit on the following: i) Pendency of appeals before the Commissioner of Income Tax (Appeals). ii) The average life of the appeal. iii) How many total appeals are allocated to each Commissioner of Appeals on average basis. iv) If there is any inordinate delay, such as noticed in the instant case, what are the remedial measures that may be suggested by the Central Board of Direct Taxes. 7. Issue Notice to the newly added respondents retur....
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....eals on average basis, it is stated as under: "6. With reference to the total appeals allocated to each Commissioner of Appeals on average basis, it is humbly submitted that the total number of CIT(A) faceless and nonfaceless are 279 and 64 respectively and total number of pending appeals as on 26.09.2024 is 4,71,048. the average pendency with faceless CIT(A) is around 1400 cases as on 26.09.2024 and it is around 1252 with non-facelss CIT(A)." 6. With regard to remedial measures suggested by Central Board of Direct Taxes for reduction of the backlog of the pending appeals, it is stated that the CBDT has issued the guidelines for the priority/out of turn disposal on 19.03.2024 and 100 JCIT (Appeals) are appointed in the yea....
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.... over to 15.10.2024. To be listed on Top of the Board." 5. Pursuant to the aforesaid both the orders, the respondent Nos.3 to 5 have tendered the affidavits-in-reply. On perusal of the affidavits-in-reply filed on both the occasions, it appears that respondent Nos.3 to 5 instead of addressing the issue of pendency of the Appeals pending before the CIT(Appeals) has tried to justify the proceedings undertaken by the CIT(Appeals) for the disposal. We are at pain to note that in spite of giving specific directions in paragraph No.9 of the order dated 01.10.2024, the respondent Nos.3 to 5 have ignored the same and repeated what is stated in the earlier affidavit with an addition only reference to annual Central Action Plan 2024-25 and Vivad s....