Mounting Appeals Before CIT(A) - CBDT Concerned
MOUNTING pendency of appeals before CIT(A) and huge amounts disputed therein has been a matter of serious concern for the Department. The C&AG, Standing Committee on Finance, PAC have been adversely commenting upon this issue and calling upon the department to take up the issue on priority to clear the pendency and liquidate the demand locked up in the appeals, urgently.
CAG in its report No. 20 of 2009-10 on 'The Appeal Process' recommended steps for managing inventory of appeals (Please see - 18.08.2010).
An analysis of the disposal of appeals by CsIT(A) for FY 2011-12 shows that the average disposal per CIT(A) was 312. However, 99 CsIT(A) could not reach the average disposal of 312. 64 CsIT(A) disposed of appeals in the range of 300-400 and an equal number of CsIT(A) disposed of appeals in the range of 400-500. 14 CsIT(A) disposed of more than 500 appeals and 3 of them disposed of more than 600 appeals in the year.
Taking note of the situation, CBDT has decided that the CCsIT may hold quarterly, reviews in October 2012, January 2013 and April 2013 to review the work of CsIT(A) functioning under them and bring the fact of shortfall in the disposals, lack of quality in the orders etc. to the notice of the officer(s) concerned with a copy to the Zonal Member.
It has been further decided that the CCsIT while recording the APAR should consider inter-alia, the disposal of appeals from the perspective of the All India average number of appeals disposed of.
CBDT LETTER [F.NO. 279/M - 73/2012-ITJ], Dated: October 25, 2012