Lok Sabha Question No. 234 (STARRED), answered on 2017-03-17
Subject: Outstanding Amounts
Ministry: FINANCE
Asked by: RAMA DEVI, CHANDRAKANT BHAURAO KHAIRE

## Government of India Ministry of Finance Department of Revenue

## LOK SABHA STARRED QUESTIONS NO. *234

TO BE ANSWERED ON FRIDAY, MARCH 17, 2017 PHALGUNA 26, 1938 (SAKA)

## OUTSTANDING AMOUNTS

*234 SHRIMATI RAMA DEVI: SHRI CHANDRAKANT KHAIRE:

Will the Minister of Finance be pleased to State: (a)   whether there exists High Demand Appeals category in cases of outstanding tax; (b) if  so,  the  details  thereof  and  criteria/procedure  adopted  for  the  said categorisation; (c)    the details of the pending amount during the last three years and the current year; and (d)    the  success  achieved  by  the  Government  in  realising  the  pending  amount during the said period?

## ANSWER FINANCE EMINISTER (SHRI ARUN JAITLY)

(a) to (d):   A Statement is laid on the table of the House.

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Statement as referred to in reply to Starred Question No. *234 to be answered on 17 th  March, 2017 in Lok Sabha on the subject of Outstanding Amounts.

Part-wise reply to the subject Parliamentary Question is as under:

- (a)  Yes, Madam.
- (b)         The  Central  Board  of  Direct  Taxes  has categorised  the  appeals  pending  before the Commissioners of Income Tax (Appeals) (i.e., CIT (Appeals) and designated some of the pending appeals as 'High Demand Appeals'. The criteria adopted for the said categorisation is that the tax demand locked up in the appeal pending before the CIT (Appeals) is Rs. 10 Lakhs and above.

In  Central  Board  of  Customs  &  Excise,  till  financial  year  2013-14,  the categorization  was  based  on  involvement  of  revenue  of  Rs.  1  Crore  or  more. Thereafter,  it  is  being  based  on  involvement  of  revenue  of  Rs.  10  Crore  or  more. These cases relate to appeals filed before CESTAT or higher forums.

- (c)     Details of the pending amount during the last 3 years and the current year is at Annexure.
- (d) No such data is maintained.

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## ANNEXURE as referred to in reply to Part (c) of Starred Question No. *234 to be answered in Lok Sabha on 17 th  March, 2017.

The details of the pendency of appeals and the amount locked up in the High Demand Appeals having disputed demand of Rs. 10 Lakhs or more in respect of Central Board of Direct Taxes and Rs. 1 Crore or more for the year 2013-14 and Rs. 10 Crore or more for the year 2014-15 onwards for Central Board of Customs & Excise for the last three years and current year is as under:

| S.No.   | Financial Year            | No. of High Demand Appeals Pending at the end of the Financial Year   | No. of High Demand Appeals Pending at the end of the Financial Year   | Amount locked up in the High Demand Appeals pending at the end of the Financial Year (in Rs. Crore)   | Amount locked up in the High Demand Appeals pending at the end of the Financial Year (in Rs. Crore)   |
|---------|---------------------------|-----------------------------------------------------------------------|-----------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------|-------------------------------------------------------------------------------------------------------|
| S.No.   | Financial Year            | CBDT                                                                  | CBEC                                                                  | CBDT                                                                                                  | CBEC                                                                                                  |
| 1       | 2013-14                   | 42,322                                                                | 11818                                                                 | 2,75,651                                                                                              | 1,13,225                                                                                              |
| 2       | 2014-15                   | 52,017                                                                | 2261                                                                  | 3,72,073                                                                                              | 94,259                                                                                                |
| 3       | 2015-16                   | 73,821                                                                | 2582                                                                  | 5,05,675                                                                                              | 1,12,923                                                                                              |
| 4       | 2016-17 (As on 31.1.2017) | 93,696                                                                | 2853                                                                  | 6,71,896                                                                                              | 1,45,090                                                                                              |

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