Question : Setting up of Income Tax Appellate Tribunals

(a) the criteria for setting up of Income Tax Appellate Tribunals (ITAT) along with the composition of Members;

(b) the number of ITAT established/functional against the sanctioned/required number thereof in the country;

(c) the number of cases pending in these Tribunals as on date along with the number of cases disposed of during each of the last three years and the current years, Tribunal-wise;

(d) whether an account member along with judicial member is required to be appointed in ITAT and if so, the details thereof along with details of such posts lying vacant in these Tribunals; and

(e) the steps taken/being taken by the Government to fill up the vacant posts and ensure expeditious disposal of pending cases?

ANSWER
MINISTER OF LAW AND JUSTICE
(SHRI D.V.SADANANDA GOWDA)
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(a)&(b): The Income Tax Appellate Tribunal (ITAT) was constituted by the Central Government, in exercise of the powers conferred by Section 252 of the Income Tax Act, 1961, to hear appeals against the orders passed by various authorities stated in Section 253 of the said Act. The ITAT has 126 posts of Members (including 1 post of President, 1 post of Sr.Vice-President and 9 posts of Vice-Presidents). These 126 posts comprise 63 benches (each bench consisting of 1 Judicial Member and 1 Accountant Member), of ITAT at 27 stations.

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(c): As on 1.7.2015, 107733 cases are pending in ITAT. The number of appeals disposed of by ITAT during each of the last three years and the current year, is given below:-
S.No. Years Appeals disposed of
1. 2012-13 33752
2. 2013-14 31886
3. 2014-15 30494
4. 2015-16 (upto 30.6.2015) 9252

(d): A Division Bench of the ITAT consists of 1 Judicial Member and 1 Accountant Member. At present, out of 63 posts of Judicial Members, 17 posts are lying vacant and out of 63 posts of Accountant Members 16 posts are lying vacant in ITAT.

(e): 27 Members (Judicial/Accountant) have assumed charge in July, 2015. Action is underway to fill up the vacant posts of Members (Judicial /Accountant) in ITAT. With the joining of the new Members the pending appeals will be disposed of expeditiously.