The Supreme Court sought the Central government’s response on a PIL highlighting large-scale vacancies in the Income Tax Appellate Tribunal, including unfilled member and staff posts across benches nationwide, while seeking assistance from Attorney General R Venkataramani in addressing concerns over tribunal functioning.
The Supreme Court sought a response from the Central government on a public interest litigation highlighting large-scale vacancies in the Income Tax Appellate Tribunal (ITAT), including unfilled posts of members and administrative staff across various benches in the country.
A Bench comprising Chief Justice of India Surya Kant and Justice Joymalya Bagchi issued notice to the Union government and also sought assistance from Attorney General R Venkataramani in the matter.
While taking note of the concerns raised in the petition, the Court stressed the urgent need to ensure that vacancies in the tribunal are filled without further delay.
The bench said,
“Petition to be supplied to the office of Attorney General to ensure that the unfilled posts are filled at the earliest in the Income Tax Appellate Tribunal. As a stop gap measure tribunals may request HC to send judicial officers on deputation where such officers can be spared,”
The Court was hearing a PIL filed by Parveen Kumar Bansal, who raised concerns regarding prolonged vacancies affecting the functioning of the ITAT. The petition highlighted that several key posts, including those of judicial members, accountant members, registrars and supporting staff, have remained vacant for years, severely impacting the disposal of tax appeals.
Senior Advocate Mukul Rohatgi, appearing on behalf of the petitioner, submitted before the Court that the shortage of personnel had led to serious administrative and judicial difficulties within the tribunal system. He argued that despite repeated concerns, many crucial positions continued to remain unfilled for extended periods.
The Bench expressed concern over the prolonged inaction and questioned why the vacancies had not been addressed despite their impact on the functioning of one of the country’s most important tax adjudicatory bodies.
The Court also observed that the issue required immediate administrative attention, particularly because the ITAT plays a vital role in adjudicating disputes between taxpayers and the Income Tax Department. Delays caused by shortage of members and staff can result in mounting pendency and financial uncertainty for litigants as well as the revenue authorities.
ALSO READ : NewsClick Withdraws Supreme Court Plea to Seek Relief from ITAT Over Income Tax Notice
As an interim arrangement, the Supreme Court suggested that tribunals may seek assistance from High Courts by requesting deputation of judicial officers wherever feasible. The Bench clarified that such temporary arrangements could help ease the burden until regular appointments are made.
The Income Tax Appellate Tribunal, established under the Income Tax Act, 1961, is one of the oldest and most significant quasi-judicial bodies in the country dealing with direct tax disputes. The tribunal functions through multiple benches across India and hears appeals against orders passed by income tax authorities.
Over the years, concerns have repeatedly been raised regarding delays in appointments to tribunals, including the ITAT, with lawyers and former members warning that persistent vacancies adversely affect access to justice and the efficient resolution of tax disputes.
The Supreme Court assured the petitioner that it would examine the matter closely from an administrative perspective while seeking the Centre’s response on the issue of vacancies and the steps proposed to address them.
FOLLOW US FOR MORE LEGAL UPDATES ON YOUTUBE