Fill Vacant Posts Of Income Tax Commissioner (Appeals), Consider Increasing Sanctioned Strength To 570: Delhi High Court To Centre

The Delhi High Court on Monday asked the Union Government to take appropriate measures for filling up all the posts of Income Tax Commissioner (Appeals) lying vacant, observing that it 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,” a division bench of Chief Justice Satish Chandra Sharma and Justice Tushar Rao Gedela ordered.

The bench also directed the Central Board of Direct Taxes (CBDT) to scrupulously implement its road map to dispose of the large number of appeals pending before various Commissioner (Appeals) expeditiously.

The court disposed of a PIL moved by All India Federation of Tax Practitioners in 2013 seeking formulation of a policy and also directions to Commissioners (Appeals) to take steps for expeditious disposal of appeals or within the time limit envisaged by Section 250(6A) of the Income Tax Act 1961.

The petitioner Association also sought to increase the number of Commissioners (Appeals) and other infrastructural support for disposal of the appeals.

The court took note of the affidavit submitted CBDT stating that more than 570 Commissioners (Appeals) would be needed to deal with the pending appeals as in the year 2014.

The court observed that as against the sanctioned strength 349 Commissioner (Appeals), only 229 Commissioners form the working strength as on July this year.

“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 court said.

Counsel for Petitioner: Mr. Prem Lata Bansal, Senior Advocate with Mr. Shivang Bansal & Mr. Anunav Kumar, Advocates

Counsel for Respondents: Mr. Prashant Meharchandani, Senior Standing Counsel with Mr. Akshat Singh, Junior Standing Counsel for Respondent No.2

Title: ALL INDIA FEDERATION OF TAX PRACTIONERS v. UOI AND ANR

Citation: 2023 LiveLaw (Del) 1076

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