CBDT vide communication dated 04.05.2023 has directed all the Principal Chief Commissioners of Income-tax to ensure 100% filing of Revenue appeals/petitions before the High Courts and ITAT in e-filing mode.
These directions were issued in the wake of the decision of the Hon'ble Supreme Court of India in the case of CCE and S.T. Surat-1 vs. Bilfinder Neo Structo Construction Ltd. in CA No. 674 of 2021 wherein it was directed that the Union of India shall ensure that the entire filing of Revenue appeals before the High Courts and Tribunals is carried out in the e-filing mode.
The Interim Action Plan for the financial year 2023-24 issued by CBDT on 11/04/2023 and subsequent corrigendum of even number dated 01.05.2023 directs to ensure 100% filing of Revenue appeals/petition before the High Courts and ITAT in e-filing mode by 31.05.2023.
In this case, the Hon’ble Supreme Court directs the Government of India to ensure the e-filing of revenue appeals in Tribunals and High Courts. It has further directed the Government to file a status report on or before the next date of the listing indicating the progress. The Union of India shall ensure that the entire filing of Revenue appeals before the High Courts and the Tribunals is carried out in the e-filing mode. The next date of listing is 28.07.2023.
Read the full text of CBDT Directions for 100% e-filing of Revenue Appeals before the High Court and ITAT
Ministry of Finance
Central Board of Direct Taxes
Directorate General of Income Tax (Legal & Research)
Room No. 415, Drum Shape New Building, I.P. Estate,
New Delhi - 110002
F. No. JDIT/SCC/L&R/ Limbs/2021-22/906
Date: 04/05/2023
To,
All the Principal Chief Commissioners of Income Tax (CCA)
Madam/Sir,
Subject: Filing of Revenue appeals/ petitions before the High Court and ITAT in the e-filing mode - reg.-
Kindly refer to the above subject.
2. The Hon'ble Supreme Court of India in the case of CCE and S.T. Surat-1 vs. Bilfinder Neo Structo Construction Ltd. in CA No. 674 of 2021 has directed that the Union of India shall ensure that the entire filing of Revenue appeals before the High Courts and Tribunals is carried out in the e-filing mode. The Record of Proceedings before the Hon'ble Supreme Court on 17/04/2023 incorporating the status report in this regard is enclosed. The updated status has to be placed before the Hon'ble Supreme Court on the next date of listing i.e., 28/07/2023.
3. In this context, kind attention is also drawn to the Interim Action Plan 2023 24 issued by CBDT vide letter F. No. 380/01/2023-IT(B) dated 11/04/2023 and subsequent corrigendum of even number dated 01/05/2023 (copy enclosed) wherein it has been directed to ensure 100% filing of Revenue appeals/petition before the High Courts and ITAT in e-filing mode by 31/05/2023. You are requested to bring this to the attention of all concerned in your region and direct them to ensure strict compliance to the aforesaid directions of the Hon'ble Supreme Court.
4. This issues with the approval of Chairman, CBDT.
Yours faithfully,
(Navneèt Manohar)
ADG(L&R)-1, New Delhi
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