2,15,174 appeals pending with Income Tax Appellate Commissioners
AS on 1.4.2014, there are 2,15,174 appeals pending with Commissioners of Income Tax (Appeals) and the Income Tax Department's target is to clear 95,560 of these appeals during the Financial Year 2014-15 as per the Central Action Plan 2014-15.
The Board wants the appeals to be categorised into the following baskets:
(i) Basket-1 (B-1) - All High Demand (HD) Appeals (appeals involving disputed demand of Rs.10 lakhs or above) pending as on 01.04.2014. This would further be sub-divided in Baskets B-1A and B-1B for reporting purpose:
(a) B-1A: High Demand appeals instituted before 01.04.2013.
(b) B-1B: High Demand appeals instituted between 1.4.2013 and 31.3.2014
(ii) Basket-2 (B-2) - All appeals other than High Demand appeals filed before 01.04.2013.
(iii) Basket-3 (B-3) - All appeals other than High Demand appeals filed between 01.04.2013 and 31.3.2014.
(iv) Basket-4 (B-4) - All appeals filed in the current year i.e. those filed on or after 01.04.2014. This would be further sub-divided in Baskets B-4A and B-4B for reporting:
(a) B-4A: High Demand appeal instituted during the current year.
(b) B-4B: Other appeals instituted during the current year.
The highest priority is to be given to Basket B-1 and least to Basket-4.
CsIT (A) are advised to plan their work so as to dispose off at least 90% of B-1 category appeals during the year. Target of other than B-1 category appeals should be met by disposing at least 80% of B-2 category appeals. However, the CIT (A) can take up any case on priority, if so requested by the CCIT concerned and such high demand appeals will carry a weightage of disposal of 2 appeals.
Board wants the Pr.CCIT to ensure that every CIT(A) should be assigned 150 B-1 category appeals.