All India Federation of Tax Practitioners v. UOI
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Case in 2 minutes
The reported public-law proceeding concerns severe first-appeal delays and administrative measures to fill/increase Commissioner (Appeals) capacity. It should be tagged as tax-administration jurisprudence rather than a merits tax precedent.
Case snapshot
Sections / provisions: 250
Questions before the Court / Tribunal
- CIT(A)/NFAC appellate delays and institutional vacancies: The reported public-law proceeding concerns severe first-appeal delays and administrative measures to fill/increase Commissioner (Appeals) capacity. It should be tagged as tax-administration jurisprudence rather than a merits tax precedent.
Material facts and background
Pr. CIT/CIT to ensure that stay matters before Hon’ble High Court are personally attended by an officer well versed with the facts of the case
All the pending remand reports should be sent by 30.09.2023 Remand reports u/s 250(4) in stay granted matters should be sent within 30 days
25 CHAPTER III LITIGATION MANAGEMENT The Central Board of Direct Taxes recognizes the important role of Litigation
administration and improving voluntary tax compliance. The Board launched the concept of Faceless Appeal for the first time with effect from 25-09-2020. The scheme has been superseded by new Faceless Appeal Scheme by Notification dated 28-12-2021. Under the overall supervision of the National Faceless Appeal Centre (NFAC), the faceless appeal system comprising of CIT(Appeal) Units spread all across the country has completely done away with the requirement of physical presence of the appellant. The Faceless Appeal Scheme has ensured even distribution, both in terms of number and in terms of types of cases amongst the 285 Appeal Units across the country. Other than cases assigned to Central charges and cases within the jurisdiction of International Tax and Transfer Pricing (hereinafter referred to as ‘Others’), all other appeals have been included under the faceless scheme. 2. APPEAL STATISTICS Details
No. of new appeals instituted during the year
*Data Source: Directorate of Systems Approximate pendency in respect of appeals filed prior to 01.04.2020, as on 31.03.2023, is 2,82,800. 3. CATEGORIZATION OF APPEALS Fresh categorization of appeals is tabulated as under:
Appeal filed before 1.4.2023 and demand involved above Rs. 50 crores
Appellant / assessee submissions
The judgment copy does not separately set out this component in a distinct section; refer to the full order and the reasoning section below.
Revenue / respondent submissions
Mr. Prashant Meharchandani, Senior Standing Counsel with Mr. Akshat Singh, Junior Standing Counsel for Respondent No.2.
appearing for the petitioner and Mr. Prashant Meharchandani, learned Senior Standing Counsel, for the respondent No.2/Central Board of Direct Taxes (in short “CBDT”), the contesting party, and perused the documents including the additional affidavit filed on behalf of CBDT in terms of order dated 14.09.2022 and 27.01.2023. 4.
heard Mr. Prashant Meharchandani, learned Senior Standing Counsel for CBDT, we are satisfied that the prayers as sought by the petitioner
PRASHANT kr~ARCHANDANI& AKSHAT SINGH Sr. Standing Counsel& Jr. Standing Counsel, Income Tax Department J-50, LGF, Lajpat Nagar 3, New Delhi-24 M:+91-8968786937 E: contact.pmalaw@gmail.com
ITAT, HC, SC as is prepared at the level of each Pr. CCIT is required to be updated every quarter. The updated list is to be forwarded to Pr. DGIT (L&R) by 15th day from the end of the quarter along with the certificate of updation on LIMBS as per the proforma prescribed by O/o, Pr. DGIT(L&R). Further, it is reiterated to the field formations that proposals for fresh empanelment of Standing Counsels/Special Public Prosecutors (SPPs) and / or renewal of SPPs must invariably be forwarded to the ITJ Division, CBDT at least 3 months prior to the date of expiry of the concerned panels. 7.5 Timelines for submission of proposals for appeals / SLP before Supreme Court may be noted as under: S. No. 1.
Court / Tribunal analysis and reasoning
64 chargeable to tax under the Act, there is no requirement of furnishing other details of the transaction specified in Form 15CA/CB. Further, rule 37BB (3) provides a list of payments of specified nature that do not require submission of Forms 15CA and 15CB. It is therefore imperative that monitoring of such payments should be carried out to check misuse of these relaxations provided in the Rules. This would need processing of information contained in Form 15CC, which is a quarterly statement required to be filed electronically by every authorized dealer and provides basic details of all foreign remittances made through that dealer. A set of revised risk parameters for selecting high-risk remittance data from Forms 15CC was formulated in FY 2021-22 by a committee nominated by Pr. CCIT (IT), in consultation with the Directorate of Systems. The Committee has already submitted its report. Data for FY 2019-20 & FY 202021 has already been disseminated to the field authorities. It is planned to review the risk parameters for Form 15CC for FY 2021-22 as per Action Plan item 2.1 in para D above. The Selected data for FY 2021-22 shall be made available to the Assessing Officers by the...
previous years and where there is substantial decrease in the default amount. 7. ACTION ON INFORMATION OF DEFAULTERS AVAILABLE IN 3CD REPORTS: In online 3CD Reports, the information is available on non-deduction, short deduction, failure to deduct, failure to deposit, short deposit and delay in deposit. Moreover, the information of failure to deduct and lower deduction under wrong section is not available in TDS statements. Therefore, the data of 3CD reports is very useful. CPC(ITR) to generate a list based on column
95 8. ACTION AGAINST NON-FILERS Non-filing of TDS statements results in consequential mismatch of TDS in the case of deductee taxpayers and avoidable grievances. Taxpayer can raise grievance at TRACES website to flag missing credit in Form 26AS due to noncompliance on the part of the deductor. This grievance is forwarded to the relevant field TDS officer in the form of tickets for further action. List of nonfilers of TDS statements is also available to the field TDS Officers on the MIS section of the AOs portal. The AO should use these two facilities to take action against non-filers. 9. MONITORING OF GOVT. DEDUCTORS In order to ensure correct and prompt reporting and collection of TDS by state governments, the Range heads should closely interact with the State Accountant General and treasuries, and provide necessary guidance to minimize errors and delays. Minimum two meetings with State AG should be organized during the year. To collect information from the State Government about the Plan Outlay of all major contracts in the various departments and monitor TDS payments from the same and also the sub-contracts involved therein. Focus should be made on compensations paid by the...
4. The transactions in sale/purchase of goods or services exceeding Rs. 2 lakhs in cash, is required to be reported through SFT-013. While examining such reports, it is noticed that the circumvention of these provisions is widely prevalent. Further, although section 139A requires PAN to be provided / obtained in specified transactions, there is no reporting/verification mechanism for determining the compliance with this obligation. In any case, high value consumption expenditure needs to be verified with information about the tax payer available with the Department. Therefore, it is imperative to identify the sources which could be involved in possible circumvention, such as Hotels, Banquets, Luxury Brand retailers, IVF clinics, Hospitals, Designer Clothing stores, NRI quota medical college seats, etc. Such sources will have to be identified and a verification exercise could be conducted by calling for information in a non-intrusive manner. (Action Points: I&CI) 5. Section 139A provides for allotment of PAN to various persons under different situations. It also provides for compulsory quotation of PAN for various specified transactions carried out as provided in the section. A...
Operative decision and relief
HIGH COURT OF DELID AT NEW D~LHl u\ IN THE(EXTRAORDINARY CIVIL JURISDICTION) W.P.(C).3423 OF 2013
VAKALATNAMA KNOW ALL to whom these presents shall come that I, Gaurav Dudeja, S/o Shri Vijay Kumar Du~eja presently posted as Commissioner of Income Tax (Judicial), New Delhi, aged about 46 years, having office at Room No. 175, C.R. Building, I. P. Estate, New Delhi -110002do hereby appoint:-
PRASHANT MEHARCHANDANI (D/1431/2016) AKSHAT SINGH (D/3964/2018) J-50, LGF, LAJPAT NAGAR 3, NEW DELHI - 110024 Mob: 8968786937 I Email: contact.pmalaw@gmail.com (hereinafter called the Advocate) to be Advocates in the above noted case and authorize him/them:To act, appear plead in the above noted case in this Court or in any other Authority/commission in which the same may be tried or heard and also in the Appellate Court including High Court to payment of fees separately for each court by me/us; To sign, file verify and present pleadings, replications, appeals, crosp objections or petitions for executions, review, revision, restorations withdrawal compromise or other petition, replies, objections or affidavits or other documents as maybe deemed necessary or proper for the prosecution of the said case in all its stages; To file and take back documents; To withdraw, or compromise the said case or submit to arbitration any differences or disputes that may arise touching or in any manner relating to the said case; To take out execution proceedings; To deposit, draw and receive moneys, cheque and grant receipt thereof and to do all other acts and things which may be necessary to be...
Authorities and precedents appearing in the judgment
- ALL INDIA FEDERATION OF TAX PRACTIONERS ..... Petitioner versus UOI AND ANR
- Courts/ITAT are to be disposed of on priority. v. All appeals for which Form 5 under the Vivad Se Vishwas
This list is machine-assisted from the judgment text and is not a substitute for checking the full citation chain in the PDF.
Ratio and legal principle
The decision turns on CIT(A)/NFAC appellate delays and institutional vacancies. The operative result is classified as PIL disposed; CBDT roadmap to be implemented and Union directed to address staffing/disposal measures. Read the rule only with the statutory version, factual findings and precedent chain recorded in the full judgment.
Why this judgment matters
The case is relevant to taxpayers, advisers and litigators dealing with CIT(A)/NFAC appellate delays and institutional vacancies. Its practical value lies in the interaction between the statutory text, the evidentiary record and the procedural route followed in this case.
Practitioner action points
- Use the judgment as a fact-specific precedent: match the statutory version, assessment period, procedural stage and evidentiary record before relying on the result.
- Check whether a later High Court/Supreme Court order has affirmed, reversed, distinguished or rendered the decision academic.
- For litigation, attach the full judgment/order to the working paper and cite the paragraph/page supporting the proposition rather than relying on a headnote alone.
Do not over-read this case
- The packaged PDF is not yet an issuing-authority certified copy
- Apply the statutory law applicable to the relevant year; later amendments can change the result.
- Check whether a later High Court or Supreme Court judgment has affirmed, distinguished, reversed or superseded this decision.
Finin2min Judgment Intelligence
Decision support built around the judgment: reliance, fact match, Q&A, section impact, related-case network and practical next steps.
Can I rely on this judgment?
| Authority level | High Court |
|---|---|
| Reliance effect | Binding within the High Court’s territorial jurisdiction on subordinate authorities; persuasive elsewhere, subject to Supreme Court law. |
| Source integrity | A sanitized local full-text judgment copy is packaged; official-primary replacement remains pending. |
| Subsequent history | Subsequent appellate history is not fully closed in the current ledger. Recheck before filing or opinion work. |
| Finin2min status | Later-history check open |
Does this case match your facts?
Stronger match when
- Your dispute raises the same core issue: CIT(A)/NFAC appellate delays and institutional vacancies.
- The same statutory provisions or materially equivalent provisions apply: 250.
- Your matter is at a comparable writ challenge stage.
- Your documentary/evidentiary record is materially similar to the facts the Delhi High Court considered: Pr.
Weaker / distinguishable when
- A later Supreme Court or jurisdictional High Court ruling changes the legal position.
- The statutory provision was amended for your year or transaction.
- Your evidence, transaction structure, notice chronology or procedural stage differs on a fact the judgment treated as material.
- The case succeeded on a narrow jurisdictional/procedural defect that the authority has cured in your matter.
Questions this judgment answers
What was the main dispute in All India Federation of Tax Practitioners?
The reported public-law proceeding concerns severe first-appeal delays and administrative measures to fill/increase Commissioner (Appeals) capacity. It should be tagged as tax-administration jurisprudence rather than a merits tax precedent.
Which facts mattered most to the result?
Pr. CIT/CIT to ensure that stay matters before Hon’ble High Court are personally attended by an officer well versed with the facts of the case All the pending remand reports should be sent by 30.09.2023 Remand reports u/s 250(4) in stay granted matters should be sent within 30 days 25 CHAPTER III LITIGATION MANAGEMENT The Central Board of Direct Taxes recognizes the important role of Litigation administration and improving voluntary tax compliance. The Board launched the concept of Faceless Appeal for the first time with effect from 25-09-2020.
What did the Delhi High Court ultimately decide?
HIGH COURT OF DELID AT NEW D~LHl u\ IN THE(EXTRAORDINARY CIVIL JURISDICTION) W.P.(C).3423 OF 2013 VAKALATNAMA KNOW ALL to whom these presents shall come that I, Gaurav Dudeja, S/o Shri Vijay Kumar Du~eja presently posted as Commissioner of Income Tax (Judicial), New Delhi, aged about 46 years, having office at Room No. 175, C.R. Building, I.
What legal principle can be taken from this judgment?
The decision turns on CIT(A)/NFAC appellate delays and institutional vacancies. The operative result is classified as PIL disposed; CBDT roadmap to be implemented and Union directed to address staffing/disposal measures. Read the rule only with the statutory version, factual findings and precedent chain recorded in the full judgment.
Which provisions should be checked before relying on the case?
The case engages 250. The relevant statutory version for — should be checked together with any later amendment, notification, circular and controlling higher-court authority.
When is this judgment most useful to a taxpayer or adviser?
The case is relevant to taxpayers, advisers and litigators dealing with CIT(A)/NFAC appellate delays and institutional vacancies . Its practical value lies in the interaction between the statutory text, the evidentiary record and the procedural route followed in this case.
What could make this judgment distinguishable or unsafe to rely on?
The packaged PDF is not yet an issuing-authority certified copy Apply the statutory law applicable to the relevant year; later amendments can change the result. Check whether a later High Court or Supreme Court judgment has affirmed, distinguished, reversed or superseded this decision.
Can this judgment be cited as current law without another check?
Binding within the High Court’s territorial jurisdiction on subordinate authorities; persuasive elsewhere, subject to Supreme Court law. Subsequent appellate history is not fully closed in the current ledger. Recheck before filing or opinion work. A sanitized local full-text judgment copy is packaged; official-primary replacement remains pending.
Section / provision impact
- 250 — 250 is part of the statutory framework considered in the context of cit(a)/nfac appellate delays and institutional vacancies. Read the exact provision applicable to the relevant year with the Court/Tribunal reasoning.
How the decision changes your analysis
Before using this authority, frame the issue under 250 and identify the decisive facts/evidence. The result should not be assumed from the case title alone.
The decision turns on CIT(A)/NFAC appellate delays and institutional vacancies. The operative result is classified as PIL disposed; CBDT roadmap to be implemented and Union directed to address staffing/disposal measures. Read the rule only with the statutory version, factual findings and precedent chain recorded in the full judgment.
Binding within the High Court’s territorial jurisdiction on subordinate authorities; persuasive elsewhere, subject to Supreme Court law. Subsequent appellate history is not fully closed in the current ledger. Recheck before filing or opinion work.
Case network: similar and different outcomes
Authorities appearing in this judgment: ALL INDIA FEDERATION OF TAX PRACTIONERS ..... Petitioner versus UOI AND ANR; Courts/ITAT are to be disposed of on priority. v. All appeals for which Form 5 under the Vivad Se Vishwas
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Working-paper citation
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Read / download the clean local judgment copy
| Packaged source class | Sanitized local full-judgment copy; official primary replacement pending |
|---|---|
| Pages | 147 |
| SHA-256 | c5e57140e1c5a27e90473ce6736924d3455665d97069c596d31abacdf138962f |
| Local document URL | Open the packaged local document |
| Source authentication | Sanitized local full-text copy - official primary replacement pending |