📊 ITAT Pendency Crisis: CAAS Moves Supreme Court

The Chartered Accountants Association, Surat (CAAS) has filed an Intervention Application before the Hon’ble Supreme Court highlighting serious concerns over the functioning of the Income Tax Appellate Tribunal (ITAT).

The application supports ongoing proceedings related to tribunal efficiency and focuses on delays in operationalising already approved ITAT members, which is directly impacting disposal of appeals.

⚠️ Alarming Pendency Levels

As per latest data:

  • 44,776 appeals pending before ITAT across India
  • Surat Bench alone has 2,026 pending appeals
  • This is nearly 3 times the national average per bench

This indicates a severe imbalance in workload distribution and growing pressure on certain benches.

🔍 Key Issues Highlighted

CAAS has raised the following concerns:

  • Delay in appointing 16 already approved members (6 Judicial + 10 Accountant Members)
  • Reduced effective tenure due to administrative delays
  • Increasing pendency leading to delay in justice delivery
  • Overburdened benches affecting quality of adjudication
  • Non-compliance with Supreme Court’s direction on timely appointments
  • Need for regular functioning of 2nd ITAT bench in Surat

🏛️ Supreme Court Monitoring the Situation

The matter is already under consideration of the Supreme Court, which has emphasized:

  • Ensuring continuity and functionality of tribunals
  • Regular monitoring of tribunal performance
  • Improving efficiency in justice delivery

CAAS has also submitted ground-level insights and practitioner data to assist the Court.

💬 CAAS Statement

CA Hardik Kakadiya, President of CAAS, stated:

“When 2,026 appeals are pending before a single bench in 2026, it reflects a systemic concern. Immediate deployment of approved members is essential to restore balance and efficiency.”

📌 Reliefs Sought

CAAS has requested:

  • Immediate operationalisation of approved ITAT members
  • Time-bound appointment and posting process
  • Rational deployment based on pendency
  • Strengthening of high-pendency benches
  • Regular functioning of additional ITAT bench at Surat

🧠 Why This Matters

For Chartered Accountants and tax professionals, this directly impacts:

  • Client litigation timelines
  • Delay in finality of tax disputes
  • Increased compliance uncertainty

Unless addressed, rising pendency may weaken trust in appellate mechanisms and increase pressure at higher judicial levels.