The petitioner has filed writ petition in regard to delay in adjudication of appeals by Commissioner (Appeals ). It was contended by the petitioner that in terms of Section 250(6A) of the Income -tax Act , the appeals should be decided within a period of one year whereas appeals are pending for quite number of years. Revenue has filed an additional affidavit was filed on behalf of the government as per directions of the Hon’ble court on 09.10.2023,in the Affidavit the government accepted that pendency of appeals has been increasing from year after year, it submitted that serious efforts are being made to reduce the pendency. The Hon’ble Court has expressed its satisfaction as regards the efforts made by the government, however, vide para 10 of the judgment the Hon’ble court has directed the government to take an appropriate measures to fill up all vacant posts and also increase the sanctioned strength of Commissioner (Appeals) so as to achieve the target at least 570 of such posts, to achieve the aims and objects of the Central Action plan which is formulated every year . ( W.P. (C) 3423/2013 dt.6 -11 -2023 )
CITs(A), NaFAC, send Notices of Hearing almost every three months for the same Appel; however, even after submission of four Written Submissions on four occasions, none is passing the Order. Why Notices are coming again and again is also a mystery. They do not give Virtual Hearing as well. They just direct uploading of WS. In one virtual Hearing, the CIT(A) did not switch on her room light and informed me on my asking that they are not supposed to make their face visible !!! Under which law is the position, is also a mystery. All starnge happenings.