Disposal of old appeals. - Income Tax - 1444/CBDT

INSTRUCTION NO. 1444/CBDT Dated: December 31, 1981 Recently the estimates committee had an occasion to observe that in metropolitan cities in particular the turn for an appeal comes for hearing in about two years time from the date of its filing. It appears from the latest statistics of pendency of old appeals filed upto 31-3-79 that the average all India pendency per AAC works out to 320 old appeals on the basis of the existing strength of 175 AACs and such average in the metropolitan cities of Bombay and Calcutta works out to 508 and 312 appeals per AAC respectively. With regard to the institution in the year 1979-80 alone such average works out to about 500 appeals on all India basis. Average of such pendency per AAC would be still higher in the metropolitan cities. It is noticed that accumulation of old appeals filed upto 31-3-79 and those filed in 1979-80 in Bombay and West Bengal charges is to the tune of 6 to 8 months workload. This is very unsatisfactory state of affairs causing adverse comments from the parliamentary committees besides inconvenience to the assessees aggrieved by the orders of the assessing authorities. 2. In all the monthly reviews based on telegraphic information regarding disposal of appeals before AACs made by the DI(IT) it is invariably being commented that the AACs are not giving proper attention to the disposal of old appeals and that if the AACS strictly adhere to the disposal of appeals in chronological order there is no reason why appeals in such large number should remain pending except for really valid reasons. It appears that the supervisory control of the CsIT through the administrative inspection of the office of each AAC once in every year is not being exercised properly and effectively so much so that in some of the major charges administrative inspections have been carried for a number of years while in others, inspections have been carried out partially leaving some of the AACs offices uninspected. Even with regard to the offices inspected although the Commissioners are required to examine and give comments on the pendency of old appeals, it has not been done or has been done in a routine manner. You are requested to adhere to the existing instructions in this regard strictly and to enforce proper and effective control on the work of AACs. 3. In their monthly reviews of AACs work the CsIT should consider the output in general and the disposal of old appeals and high demand appeals in particular while commenting on the AACs work for the month. 4. You are requested to impress upon each AAC in your charge to dispose of old appeals filed upto 31-3-79 and those filed in 1979-80 in as large number as possible by the end of this financial year. Any appeal kept pending should be for a valid reason. You would satisfy yourself after the end of the financial year by looking into the appellate records of old appeals that the instructions of the board have been carried out by the AACs. 5. These instructions may be brought to the notice of all the AACs working in your charge.