2019 (7) TMI 711 - HC - Income Tax

Pending income tax appeals for 10 to 16 years - HELD THAT - President or the Senior Vice President concerned of the Tribunal should take appropriate steps and expedite the hearing in these appeals, so as to ensure that final orders in all these appeals are announced at the earliest, preferably within four months from today. Although these directions dispose of the petitioner s grievance, however, this court is of the opinion that given the nature of the averments in this petition, the President of the Tribunal, through the Registrar, should inform this court as to the nature of the pendency with respect to the old cases particularly, the number of appeals pending which are over 5 years, in each Bench. A tabular statement indicating the age of these appeals as well as an action plan of the ITAT with respect to the likely time for their disposal, having regard to the priorities that ITAT may set in this regard, shall also be filed in this court within 8 weeks. List on 17.07.2019.

Summary

Issues:
Delay in disposal of income tax appeals filed by the petitioner for assessment years 10 to 16 years ago.

Analysis:
The petitioner raised concerns regarding the prolonged pendency of income tax appeals dating back 10 to 16 years. The court acknowledged the delay and directed the President or Senior Vice President of the Tribunal to expedite the hearing process. The court emphasized the need for final orders in all these appeals to be announced promptly, preferably within four months from the date of the judgment.

Furthermore, the court, while addressing the petitioner's grievance, instructed the President of the Tribunal to provide detailed information on the pendency of old cases. Specifically, the court requested a tabular statement outlining the number of appeals pending for over 5 years in each Bench. Additionally, an action plan detailing the likely time frame for the disposal of these appeals, considering the priorities set by the ITAT, was mandated to be submitted within 8 weeks.

The case was scheduled for listing on 17.07.2019, with the directive for the issuance of necessary documents under the signatures of the Court Master. The judgment aimed to streamline the adjudication process for long-pending income tax appeals and ensure timely resolution of the petitioner's concerns.