Introduction: The Income Tax landscape in India is grappling with a substantial challenge as revealed in a recent RTI reply. The Principal Chief Commissioner of Income Tax (NFAC) discloses a staggering 361,748 appeals pending before the first appellate authority CIT(A) as of January 1, 2024.
Detailed Analysis:
1. Total Appeals and Their Distribution: The RTI application sought information on the total number of appeals pending as of July 01, 2024, revealing the monumental figure of 361,748. This signifies a significant workload for the first appellate authority.
2. Appeals Filed Across Assessment Years: The data further breaks down the number of appeals filed in different assessment years, namely 2020-21, 2021-22, 2022-23, and up to January 01, 2024. The figures provide insights into the evolving landscape of tax-related challenges.
3. Disposition of Appeals: Understanding the efficiency of the system is crucial. The disclosed numbers of appeals disposed of from September 2020 to January 01, 2024, reflect the pace and efficacy of the resolution process.
4. First Appellate Authority: In case of dissatisfaction with the provided information, the RTI reply mentions the recourse available to the applicants. They can approach the First Appellate Authority, Shri Akhilesh Kumar Yadava, within 30 days.
Conclusion: The revelation of over 360,000 pending Income Tax appeals highlights the magnitude of the challenge faced by the CIT(A) and the overall tax administration. As taxpayers and authorities navigate through this backlog, the need for an efficient and streamlined appeals process becomes evident.
Pr. Chief Commissioner of Income Tax (NFAC)
CBDT, Department of Revenue, Ministry of Finance
4th Floor, Civic Centre, Minto Road,
New Delhi-110002, Phone – 23221450, Fax- 23221451
F. No. Pr.CCIT/NFAC/RTI/2023-24/660
Dated: 23.02.2024
Sub:-Reply to RTI filed
Sir,
Please refer to your RTI application vide Registration no. CBODT/R/E/24/00213 dated 23.01.2024, duly transferred from the Jt. Director of Income-tax (Hqrs.)/CPIO, 0/o Pr. DGIT (Admn. & TPS), New Delhi vides letter F.No. Pr. DGIT(Admn. & TPS)/200/RTI/2022-23/1190 dated 31.01.2024 received in this office on 05.02.2024.
2. In your RTI application the following information have been sought : –
| Query Raised | Answer | |
| a) | The total number of appeals pending before the first appellate authority as on July 01,2024. | 361748 |
| b) | Number of Appeals filed in Assessment Year 2020-21, 2021-22, 2022-23 and 2023-24 (upto January 01, 2024) | Number of Appeals filed as per MIS, Age Wise, ITBA Portal:-
31.03.2018 to 25.09.2020 — 230551 24.09.2020 to 01.04.2021 –19869 01.04.2021 till today –237281 |
| c) | Number of Appeals disposed of in Assessment Year 2020-21, 2021-22, 2022-23 and 2023-24 (upto January 01, 2024). | Number of Appeals disposed of:-September 2020 to 31.03.2021– 14734
01.04.2021 to 31.03.2022– 57126 01.04.2022 to 31.03.2023-108065 01.04.2023 to 01.01.2024– 61311 |
3. It is also informed that if you are not satisfied with the reply of the undersigned, you may approach first Appellate Authority, Shri Akhilesh Kumar Yadava, Addl. Commissioner of Income Tax, NFAC, Room No. 414, 4th Floor, C Block, Civic Centre, Minto Road, New Delhi-110002 within 30 days of receipt of this letter.
Yours faithfully
CPIO
NFAC, New Delhi
From the data, it is apparent that maximum appeals have been filed after the period starting from 1/4/2021. The reason behind the filing of such a large number of appeals needs to be searched. The fact is that the assessments are made haphazardly without caring for the law and established norms. One more reason is that the officers doing the assessment are illiterate in applying the law. The officers are required to be trained to act as for law.