In response to an RTI application (CBODT/R/E/25/00800), the Central Board of Direct Taxes (CBDT) has revealed detailed year-wise statistics of pending and disposed income tax appeals before the Commissioner of Income Tax (Appeals) [CIT(A)] from FY 2021-22 to FY 2024-25, under both faceless and non-faceless regimes.
As per the data, the number of pending appeals at the end of FY 2024-25 stood at 5,40,041—a marginal decrease from the previous year’s backlog of 5,48,548. This includes 3,66,708 faceless appeals and 1,73,333 non-faceless appeals across various charges.
Key Highlights:
- Faceless Appeals:
- Introduced with the aim of bringing transparency and reducing litigation timelines, the faceless mechanism continues to dominate the appeal landscape.
- Appeals pending under the faceless regime reduced from 4,34,411 in FY 2022-23 to 3,66,708 in FY 2024-25.
- However, fresh filings remain high, with 89,328 new appeals filed and 85,828 disposed in FY 2024-25.
- Non-Faceless Appeals:
- Comprising Central, International Taxation, and ADDL./JCIT charges, these appeals showed mixed trends.
- Notably, the ADDL./JCIT charge saw a drop in pendency from 85,843 to 68,737, despite a lower filing rate (7,554 new cases).
- Central charges continue to witness rising pendency, crossing 91,924 cases in FY 2024-25.
- Disposal Efficiency:
- The disposal rate under the faceless scheme remains significantly higher than the traditional system, with a near parity between filings and disposals.
- Non-faceless disposals continue to lag, particularly in Central and International Tax charges.
Systemic Implications:
The faceless regime appears to have improved disposal rates, but the consistently high inflow of appeals each year poses challenges to backlog reduction efforts. Legal experts suggest that while faceless appeals reduce subjectivity, more targeted structural and administrative reforms are needed to prevent the pendency from recurring.
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