The CBDT has issued a Central Action Plan 2018-19 in which it is inter alia stated that there are 3,21,843 appeals pending before the CsIT(A) as on 01.04.2018. The demand involved in these appeals is a whopping Rs. 6.38 lakh crore.
In order to reduce the number of appeals pending before the CIT(A), the CBDT has issued a clear-cut action plan in which specific targets for disposal of appeals have been assigned. The CBDT has also offered incentives to CsIT(A) for passing “quality” orders. Incentives are offered where the CIT(A) enhances the assessment, strenghtens the stand of the AO or levies penalty u/s 271(1)(c) of the Act.
The AOs have been directed to make proper representation before the CIT(A) either by attending personally or by filing written submissions.
PCsIT and CCsIT have also been assigned responsibilities to ensure that the CsIT(A) and AOs discharge their duties in the manner envisaged by the CBDT