May 08, 2001
‘7’
STEPS FOR REDUCTION OF PENDING CASES IN ITAT
The Income Tax Appellate Tribunal (ITAT) has taken several measures for reducing pendency of cases with it. Accordingly, the number of Benches has been increased from 38 to 53 all over the country, limit of Rs. 1 lakh enhanced to Rs. 5 lakhs for appeals to be heard by a Member sitting singly, conferment of Single Member Case (SMC) powers on the Members of the Tribunal who have put in more than five years of service.
Several other steps are also being taken by the ITAT with a view to reducing the pendency of cases such as identification of cases involving issues already settled by High Courts or Supreme Court, grouping of cases involving common issues, organising Camp Benches at places where there is no Bench, sending of Members on tours to stations where there is shortage of Members.
Besides, out of 15 additional Benches sanctioned by the Government, 14 Benches have become functional. The one remaining Bench at Delhi will become functional as soon as suitable office accommodation is available and the newly appointed Members join the Tribunal.
The pendency of cases with the ITAT as in March 2001 is 2,44,320 cases. During 1999-2000, the ITAT disposed of 74,940 cases as against institution of 36,995 cases. In 1998-99, the Tribunal disposed of 50,213 cases as against institution of 50,832 cases. In 1997-98, the Tribunal disposed of 53,473 cases as against the institution of 53,871 cases.
The ITAT was set up in 1941 and it has been recognised as the Mother Tribunal and a forerunner of all the subsequent tribunals set up by the Government subsequently.