Case Law Details
All India Federation of Tax Practioners Vs UOI and Anr. (Delhi High Court)
Introduction: The Delhi High Court, in a recent judgment on the case of All India Federation of Tax Practitioners vs. UOI and Anr., has directed the government to take measures for the prompt disposal of pending tax appeals. The Public Interest Litigation (PIL) filed by the tax practitioners sought expeditious resolution, policy formulation, and increased infrastructure support for Commissioner (Appeals).
Detailed Analysis: The PIL emphasized the need for a policy to ensure timely disposal of appeals, an increase in the number of Commissioners (Appeals), and clear guidelines for chronological disposal. The court considered the impact of delayed appeals on assesses and tax practitioners, prompting the filing of the petition in the interest of the public.
The court reviewed the information provided by the petitioner, the All India Federation of Tax Practitioners, and noted that appeals were causing harassment and financial costs to assesses due to prolonged delays. The petitioner, representing over 5,400 tax professionals, highlighted the impact on tax practitioners and assesses due to delays in disposal.
The court examined the actions of the Commissioners of Income Tax (Appeals) and the directions given by the Central Board of Direct Taxes (CBDT) for the disposal of appeals. The CBDT’s Action Plan for the financial year 2023-24 outlined specific targets for disposing of appeals, considering faceless and non-faceless categories, cumulative pendency, and disposal percentages.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
