To fast-track disposal of tax cases, CBDT has started reviewing performance of its officers and asked commissioners to submit data on number of appeals they have disposed of every month against the given target.

To fast-track disposal of tax cases, CBDT has started reviewing performance of its officers and asked commissioners to submit data on number of appeals they have disposed of every month against the given target.
There are a total of nearly 2.59 lakh cases pending adjudication before commissioners income tax (appeal) and it is estimated that each would have some 400 cases pending before them.

The Central Board of Direct Taxes (CBDT) has also asked CITs (A) to upload the data of all the appeals pending before them as on February 29, 2016, on its data collection portal by October 21.

In a communication to all commissioners (appeal), CBDT has asked them to send details of the number of cases disposed of to the statistics (R&S) wing of the office of director general of income tax by 7th of every month.

“The said data are required on a monthly basis by the board to review the performance of each CIT (A) in-charge vis a vis targets. It is hence requested that the said data may be sent to the statistics (R&S) wing by all the CITs (A) concerned,” CBDT said.

Last month, CBDT had asked its officers to proactively encourage assessees to take advantage of the one-time tax dispute resolution scheme, which ends on December 31.

In a new letter marked to field officers, CBDT said it intends to take up publicity campaign to familiarise the appellants about the said scheme.

“The said campaign would be systems-driven. Hence… it may be ensured data of all the appeals pending before CIT (A) as on February 29, 2016 is uploaded on ITBA module for CIT (A) latest by October 21,” it said.
According to I-T department data, there were 73,402 appeals with tax effect above Rs 10 lakh and 1,85,858 below Rs 10 lakh pending before CITs (appeal) as on February 29. Thus, 2,59,260 appellants are eligible to avail of this scheme.

The Direct Tax Dispute Resolution Scheme, introduced from June 1, seeks to address the issue of pending litigation before these commissioners.

As per the scheme, a taxpayer who has an appeal pending before the CIT (appeal) can settle his/her case by paying the disputed tax and interest up to the date of assessment. No penalty in respect of cases with disputed tax up to Rs 10 lakh will be levied.

For cases exceeding Rs 10 lakh, 25 per cent of penalty will be levied and any pending appeal against a penalty order can also be settled by paying 25 per cent of the minimum of the imposable penalty.