Category: Pendency

The CBDT has sent the clear signal in the Central Action Plan 2019-20 that it will no longer tolerate the lethargy of CsIT(A) in the matter of disposal of appeals. It has pointed out that huge tax demands are locked up in these appeals. It has stipulated that 100% of appeals involving demands of Rs. 50 crore should be disposed off

Pursuant to CBDT’s Circular dated 11th July 2018 that appeals of the department before the Tribunal where the tax effect is less than Rs. 20 lakh should not be pressed/ withdrawn, the ITAT Ahmedabad Bench has identified 697 such appeals. Of these 242 appeals have been dismissed as not pressed/ withdrawn by a common order. The CBDT has also issued a directive dated 20th August 2018 by which it has imposed strict time limits for withdrawl of appeals by the Department. All Principal Commissioners have been directed to “personally ensure” that the exercise of withdrawing/not pressing such appeals is concluded latest by 20.08.2018. It may be recalled that even on the earlier occasion, the ITAT Ahmedabad Bench had taken the lead in the matter and dismissed several low-tax departmental appeals in DCIT vs. Soma Textiles & Industries Ltd (2016) 45 ITR (Trib) 0147

The CBDT has revealed in the Central Action Plan 2018 that the total demand stayed by Courts/ITAT as on 01.04.2018 is a whopping sum of Rs. 87,035 crore. It is pointed out that the appeals have been pending for several years and Departmental Representatives/Counsel are unable to press for disposal in the absence of adequate resources and support from the field formations. In order to tackle the back-log of litigation, the CBDT has formulated a concerted and focused strategy. The CBDT has also stipulated time limits within which the targets are required to be completed

This is the official list of the cases pending before the Third Members of the Income Tax Appellate Tribunal as of 16.07.2018

This is the official list of the cases pending before the Special Benches of the Income Tax Appellate Tribunal as of 16.07.2018

The CBDT is not content with enhancing the monetary limits for maintainability of appeals of the department. All Principal CsIT have been directed to ‘personally ensure’ that all appeals falling below the specified limits are withdrawn by 20th August 2018. The PCsIT have been directed to send a report giving details of their compliance

A new Circuit Bench at Varanasi has been set up to fulfill the promise made by the Prime Minister Narendra Modi. However, the ITAT Bar Association, Allahabad, has challenged the setting up of the Circuit Bench on the ground inter alia that the pendency at Varanasi is very low and that unnecessary expenditure will be incurred on the infrastructure. It is also claimed that there is an acute shortage of Members at the Allahabad Bench and that a large number of cases are pending therein

The ITAT Mumbai Bench has issued an important directive with a view to implementing Circular No. 03/2018 dated 11th July 2018 issued by the CBDT with respect to the dismissal of appeals of the department which are below the prescribed monetary limit

In Olympia Paper & Stationery Stores vs. ACIT 63 ITD 148 (Mad), the ITAT held that applications for early hearing should be disposed of by a judicial order and cannot be dealt with on the administrative side. It was explained that grant of early hearing to one party is preferential treatment and causes prejudice to other litigants. It was held that early hearing cannot be granted except if there are strong compelling and justifiable reasons. This view of the ITAT has been approved by the Hon’ble Delhi High Court in Dr. Prannoy Roy vs. DCIT.

Pursuant to the said judgement, the Hon’ble President of the ITAT has issued an order dated 24th May 2018 directing that all applications for early hearing should be heard by the Bench and not dealt with by the administrative head

Vide Order dated 24th July 2017, the Hon’ble President of the ITAT has directed that a Bench in Kolkata be transferred to Surat. The jurisdiction of the Surat Bench will be the Districts of Bharuch, Narmada, Navsari etc.

The Hon’ble President has taken the aforesaid decision pursuant to the representations made by the Tax Bar that there is growing pendency of matters in Surat and that the professionals and taxpayers find it difficult to travel to Ahmedabad for the hearing of their appeals