2024 (9) TMI 1659 - HC - Income Tax

Pendency of the appeals before the CIT (A) for more than three years - The petitioner before the CIT(Appeals) is pending for more than four years and the same is not being heard. As further submitted that though the petitioner is protected by this Court by permitting the petitioner to operate the bank account as per order dated 26.03.2020, till this date, no further progress has been made with regard to hearing of the appeal by the CIT(Appeals). HELD THAT - We take a serious note of the pendency of the appeals before the CIT (Appeals) for more than three years. It would be in the interest of all to join the following respondents to resolve the issues of pendency of appeals which has clogged the system. The respondents are requested to file their response/affidavit on the following i) Pendency of appeals before the Commissioner of Income Tax (Appeals). ii) The average life of the appeal. iii) How many total appeals are allocated to each Commissioner of Appeals on average basis. iv) If there is any inordinate delay, such as noticed in the instant case, what are the remedial measures that may be suggested by the Central Board of Direct Taxes. Issue Notice to the newly added respondents returnable on 1st October, 2024.

Summary

The High Court of Gujarat noted the pendency of appeals before the CIT (Appeals) for more than three years and directed key officials to resolve the issue. The court requested responses on various aspects related to the pending appeals and set a returnable date of 1st October, 2024 for the newly added respondents.