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2024 (11) TMI 1215

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..... e disposal. We are at pain to note that in spite of giving specific directions in paragraph No.9 of the order 2024 (10) TMI 1616 - GUJARAT HIGH COURT] the respondent Nos.3 to 5 have ignored the same and repeated what is stated in the earlier affidavit with an addition only reference to annual Central Action Plan 2024-25 and Vivad se Vishwash Scheme, 2024 for issue of pendency of more than 5,80,000 Appeals before the CIT (Appeals). If the respondents are not interested in resolution of the issue of pendency of the Appeals the manner in which it ought to have been resolved by classifying the Appeals as per the issues concerning the recurring issues, covered issues, etc., we are of the opinion that no recovery should be made from the assessees .....

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..... d. It was 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). 3. Learned Senior Advocate Mr. Hemani further submitted that there are more than five lakhs appeals pending across the country to be heard by the CIT(Appeals) in the faceless regime. 4. On the other hand, learned Senior Standing Counsel Mr. Sangani, submitted upon instructions from Commissioner of Income Tax [NaFAC] that the efforts are being made by the respondent-Department to hear the appeals expeditiously. However, it is not disputed by learned Senior Standing Cou .....

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..... 24. The same is ordered to be taken on record. 2. On perusal of the affidavit-in-reply filed on behalf of respondent Nos.3 to 5, it reveals that the total appeals pending before the appellate authority as on 26.09.2024 are as under: Category Pending appeals as on 26.09.2024 Faceless CIT (A) 3,90,878 Non-Faceless CIT (A) 80,170 JCIT(A) 1,09,140 Total 5,80,188 3. However, it is not stated in the affidavit with regard to the allocation of the above appeals between 279 Commissioner of Income Tax (Appeals) who are working in a faceless manner and 64 CIT(A) who are working as in a Non-faceless manner and 100 JCIT (Appeals) who are allotted the appeals where appeals of disputed demand is less than 10 lakh and the appeals arising out of the order p .....

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..... in the affidavit with regard to as to how the pending appeals with the CIT (Appeals) which is around 1400 cases per Faceless CIT (Appeals) shall be heard and within what time span such appeals shall be disposed of by the concerned CIT (Appeals). No measures are mentioned with regard to bunching of similar appeals or repeated issues for different succeeding years in appeals, covered matters etc. which would speedily dispose of such appeals by CIT (Appeals). 8. Be that as it may. In the facts of the case by order dated 26.03.2020, the petitioner is already protected by restraining the respondent from taking any coercive action. 9. In view of the above observations, let there be a fresh additional affidavit-in-reply be filed by respondent Nos. .....

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