2024 (11) TMI 1215

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....ned 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. 2. Learned Senior Advocate Mr. Hemani submitted that....

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....al 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 returnable on 1st October, 2024. Direct service through email is permitted" 4. Thereafter, on 01.10.2024, the following order was passed : "1. L....

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....ess 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 year 2023 and as per Section 345MA of the Income-Tax Act, 1961, e-Dispute Resolution Scheme, 2022 is notified and under Finance Act, 2024, new measures have been introduced and Vivad se Vishwas Scheme, 2024 is also introduced....