The Chartered Accountants Association, Surat (CAAS) filed an intervention application before the Supreme Court of India highlighting severe vacancies and rising pendency in the Income Tax Appellate Tribunal. It reported 44,776 pending appeals nationwide, with the Surat Bench alone handling 2,026 cases—far exceeding the average per bench. The application emphasized delays in operationalising 16 already approved members and reduced effective tenure due to administrative lapses, leading to overburdened benches and compromised adjudication quality. CAAS also pointed to non-compliance with the spirit of Supreme Court directions regarding timely appointments. The Court is already monitoring tribunal functioning, and CAAS submitted additional data to assist resolution. Reliefs sought include immediate operationalisation of approved members, time-bound appointments, rational allocation of members based on pendency, strengthening of high-burden benches, and establishment of an additional bench at Surat. The intervention underscores urgent systemic reforms to ensure timely justice delivery.
Chartered Accountants Association, Surat
PRESS RELEASE
CAAS Moves Supreme Court on ITAT Vacancies, Flags Record Pendency at Surat Bench
Surat | 15th April 2026
The Chartered Accountants Association Surat (CAAS) has today filed an Intervention Application before the Hon’ble Supreme Court of India in the ongoing proceedings concerning tribunal functioning, supporting the main petition filed by the Revenue Bar Association.
The intervention highlights critical issues relating to non-operationalisation of already approved appointments to the Income Tax Appellate Tribunal (ITAT) and the resulting impact on pendency and quality of justice delivery.
CAAS has drawn the attention of the Hon’ble Court to the alarming pendency situation across the country. As per the latest official data, 44,776 appeals are pending before the ITAT nationwide. At the Local level, the situation is even more acute. The Surat ITAT Bench currently has 2,026 pending appeals, coinciding with the year 2026 for wrong reasons, and significantly reflecting the mounting pressure on the Bench. Notably, this figure is nearly three times the average pendency per bench across 63 ITAT benches in India, highlighting a serious imbalance in workload distribution.
Key Issues Raised Before the Supreme Court
The Intervention Application filed by CAAS raises the following concerns:
- Delay in operationalising 16 already approved Members (6 Judicial + 10 Accountant Members)
- Reduction in effective tenure due to administrative delays
- Mounting pendency leading to delayed justice
- Overburdened benches affecting quality of adjudication
- Non-compliance with the spirit of Supreme Court directions on timely appointments
- Operationalizing 2nd (Additional) ITAT Bench at Surat on regular basis.
Supreme Court Monitoring Tribunal Functioning
The matter is already under consideration of the Hon’ble Supreme Court, which has recently emphasized the need to ensure continuity and functionality of tribunals and is monitoring the issue on a periodic basis. CAAS has placed additional ground-level data and practitioner insights before the Court to assist in effective adjudication of the issue.
CAAS Statement
CA Hardik Kakadiya, President of CAAS stated:
“When 2,026 appeals are pending before a single bench in the year 2026, it is no longer a statistic — it is a systemic concern. The Surat Bench alone reflects the pressure building within the ITAT framework.
Immediate deployment of approved Members is essential to restore balance, quality and efficiency.”
Reliefs Sought
CAAS has prayed for:
√ Immediate operationalisation of approved Members
√ Time-bound appointment and posting
√ Rational deployment based on pendency
√ Strengthening of high-pendency benches
√ Operationalisation of 2nd (Additional) ITAT Bench at Surat on regular basis.
About CAAS
The Chartered Accountants Association Surat (CAAS) is a leading professional body actively engaged in strengthening tax administration, judicial efficiency, and policy advocacy.
Media Contact:
CA Hardik Kakadiya: President
Chartered Accountants Association Surat — 9925004220
Twitter (X): @caas_org
