Delhi High Court asks government to raise sanctioned strength of Income Tax Commissioner (appeals) to 570

The Delhi High Court on Monday directed the Central government to consider substantially increasing the sanctioned strength of Income Tax Commissioner (appeals) [All India Federation of Tax Practitioners v UOI and Anr]..A Division Bench of Chief Justice Satish Chandra Sharma and Justice Tushar Rao Gedela asked the government to take appropriate measures and decision for filling up of all the present posts lying vacant would as it would greatly assist in disposals of the pending appeals. "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,” the Court said..The Court passed the order while dealing with a public interest litigation (PIL) petition filed by All India Federation of Tax Practitioners seeking formulation of policy to increase the number of Commissioners (Appeals), provide infrastructure and to issue directions to the Commissioners to expeditiously dispose of appeals.The Court noted that the PIL had been pending since 2013 and various directions had been passed in the matter..It was informed that as on July 2023, against the sanctioned strength 349 Commissioner (Appeals), only 229 Commissioners form the working strength as on July 2023.The Central Board of Direct Taxes (CBDT) told the Court that more than 570 Commissioners (Appeals) would be needed to deal with the pending appeals as in the year 2014. It added that a request has been made to the concerned authorities to increase the working strength by way of promotions or direct in-take..The Court noted that the Finance Act of 2023 has introduced a concept where joint Commissioner/Additional Commissioners (Appeals) will decide the First Appeals below the threshold of ₹10 lakhs. "The department claims to have sanctioned 100 such posts which according to it, will substantially reduce the pendency of appeals. In that, the greater percentage of the pending appeals belongs to this bracket/category. That apart, the concept of Faceless Appeals introduced since September 2020 by the department also appear to have mitigated the issue of disposal of pending appeals,” the Court recorded..Therefore, the Court disposed of the PIL ordering the CBDT to scrupulously implement its roadmap and the Central government to earnestly address the directions issued by the Court..Senior Advocate Prem Lata Bansal along with advocates Shivang Bansal and Anunav Kumar appeared for the petitioner, All India Federation of Tax Practitioners.CBDT was represented through Senior Standing Counsel Prashant Meharchandani and Junionn Standing Counsel Akshat Singh..[Read Judgment]