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The Supreme Court has directed the Income Tax Appellate Tribunal (ITAT) to ensure that all appeals filed by the revenue authorities (tax department) are only in the e-filing mode. It has set a target date of June 30 for the same and called for amendment torules.
A three-member bench composed of chief justice of India D Y Chandrachud, Justice P S Narasimha, and Justice J B Pardiwala, in their recent order, directed that, “The ministry of finance shall depute a senior officer to engage with the acting president of the ITAT. If the rules are to be amended, they should be amended to incorporate efiling requirements. ”The Additional solicitor general Balbir Singh, appearing for the Union of India, placed a note before the apex court. According to this note, field formations (that is, tax officials) have been filing appeals/petitions in both physical and e-filing mode. Of the 17,522 appeals filed in fiscal 2022-23, approximately only 1% (125 in number) were filed in e-filing mode. “As of now, e-filing of appeals is not enabled in ITAT benches in Mumbai. ”
The note added that in compliance with the directions of the earlier order of the Supreme Court, in February, field formations had been directed to ensure that 100% filing by tax officials before the ITAT takes place in e-filing mode by end of May. “It is one of the targets of the Interim Action Plan 2022-23 issued by the Central Board of Direct Taxes (CBDT). ”
The ITAT informed that e-filing of appeals is not mandatory. Even after e-filing, physical submission of appeals in paper form, as is required in the rules, is needed. The apex court pointed out, “It would defeat the purpose if in addition to e-filing, the ITATs insist on filing of the appeals in the physical mode. ”
A three-member bench composed of chief justice of India D Y Chandrachud, Justice P S Narasimha, and Justice J B Pardiwala, in their recent order, directed that, “The ministry of finance shall depute a senior officer to engage with the acting president of the ITAT. If the rules are to be amended, they should be amended to incorporate efiling requirements. ”The Additional solicitor general Balbir Singh, appearing for the Union of India, placed a note before the apex court. According to this note, field formations (that is, tax officials) have been filing appeals/petitions in both physical and e-filing mode. Of the 17,522 appeals filed in fiscal 2022-23, approximately only 1% (125 in number) were filed in e-filing mode. “As of now, e-filing of appeals is not enabled in ITAT benches in Mumbai. ”
The note added that in compliance with the directions of the earlier order of the Supreme Court, in February, field formations had been directed to ensure that 100% filing by tax officials before the ITAT takes place in e-filing mode by end of May. “It is one of the targets of the Interim Action Plan 2022-23 issued by the Central Board of Direct Taxes (CBDT). ”
The ITAT informed that e-filing of appeals is not mandatory. Even after e-filing, physical submission of appeals in paper form, as is required in the rules, is needed. The apex court pointed out, “It would defeat the purpose if in addition to e-filing, the ITATs insist on filing of the appeals in the physical mode. ”
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