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December 2024

Justice Delayed Is Justice Denied

By Dr CA Mayur B. Nayak, Editor
Reading Time 7 mins

VISHWAS BADHAO, VIVAD GATAO

In the recent decision in the case of OM Vision Infrasapce Private Limited vs. ITO, the Gujarat High Court (HC) made serious observations on the pendency of appeals before CIT(Appeals). It was a case where the petitioner approached the Court against the recovery proceedings pending appeals before the CIT(A). The Court took serious note of pending appeals before the CIT(A) for more than three to four years and issued notices to the Chairman, CBDT, The Finance Secretary, Principal CCIT (National Faceless Appeal Centre, Delhi) seeking replies on the pendency of appeals before the CIT(A), the average life of the appeal (i.e., time taken for the disposal of appeal), how many appeals are allocated on an average basis to each Commissioner and remedial measures suggested by the CBDT in cases of inordinate delay, as in the case of the appellant.

Interestingly, the Income-tax Department filed an affidavit giving the following statistics of the pending appeals as of 26th September, 2024:

With 279 CIT(A) working in a faceless manner, 64 CIT(A) working in a non-f

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