Case Law (HC) -- Hon’ble High Court suggested CBDT to scrupulously implement the road map for early disposals of the pending appeals and directed the Union of India for filling up of all the present posts of CIT(A) lying vacant which would greatly assist in disposals of the pending appeals and also consider increasing the sanctioned strength of Commissioner (Appeals) substantially at least to the extent of 570 of such posts, to achieve the aims and objects of the Central Action Plan which is formulated every year.

ALL INDIA FEDERATION OF TAX PRACTIONERS v. UOI AND ANR [2023-DHC-8030-DB] Dated 06.11.2023

 “10. We are satisfied that so far as increasing the sanctioned strength or the filing up of vacant posts of the Commissioner (Appeals) is concerned, the CBDT may not have any role to play. However, the Union of India, which is respondent no.1 in the present petition, may take appropriate measures and decision in that regard, inasmuch as filling up of all the present posts lying vacant would greatly assist in disposals of the pending appeals. The Union of India may also consider increasing the sanctioned strength of Commissioner (Appeals) substantially at least to the extent of 570 of such posts, to achieve the aims and objects of the Central Action Plan which is formulated every year.

11. Ms. Prem Lata Bansal learned Senior Counsel, submitted the following suggestions for consideration of this Court:-

a. Working/Sanctioned Strength of the Commissioner (Appeals) should be increased substantially.

b. Since the assessees have to mandatorily deposit 20% of the demand as pre-deposit for hearing of the appeal, further demands should not be raised till the appeal is decided.

c. Since, the assessees are major stake holders, their interests should be taken care of.

12. We have, while considering the aforesaid issues, noted that the road map drawn up by the CBDT in the additional affidavit, adequately addresses the concerns raised by Ms. Bansal, learned Senior Counsel and as such do not feel it necessary to pass any further directions. Suffice it to say that the CBDT shall scrupulously implement the aforesaid road map and the Union of India shall also address in all earnest and as soon as may be, the directions contained in Para 10 above.”

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