Lok Sabha Question No. 1409 (UNSTARRED), answered on 2018-12-19
Subject: ITAT
Ministry: LAW AND JUSTICE
Asked by: KINJARAPU RAM MOHAN NAIDU

## GOVERNMENT OF INDIA MINISTRY OF LAW AND JUSTICE DEPARTMENT OF LEGAL AFFAIRS

****

## LOK SABHA

UNSTARRED QUESTION NO. 1409 TO BE ANSWERED ON WEDNESDAY, THE 19 th  DECEMBER, 2018

## ITAT

## 1409. SHRI RAM MOHAN NAIDU KINJARAPU:

Will the Minister of LAW AND JUSTICE be pleased to state the month-wise number  of  cases  filed,  disposed  off  and  pending  from  January  2014  till September  2018  at  each  Income  Tax  Appellate  Tribunal  (ITAT)  bench  in India, under the following categories:

- (i) Transfer Pricing cases;
- (ii) Income Tax Appeal;
- (iii) Wealth Tax Appeal;
- (iv) International Taxation Cases; and
- (v)
- Cross Objection Appeals?

## ANSWER

## MINISTER OF STATE FOR LAW AND JUSTICE & CORPORATE AFFAIRS (SHRI P. P. CHAUDHARY)

The consolidated statistical data on appeals filed, disposed off and appeals pending  before  the  all  Benches  of  Income  Tax  Appellate  Tribunal  (ITAT), which  includes  Income  Tax  Appeals,  Cross  Objections,  Cross  Appeals, Transfer Pricing Cases and International Taxation Cases, from January, 2014 to  September,  2018  is  annexed  as Annexure-A .  The  ITAT  started  to maintain data on Transfer Pricing, and International Taxation cases separately  since  March,  2016.  The  statistical  data  in  respect  of  Transfer Pricing  Cases  and  International  Taxation  Cases,  separately,  for  all  the Benches  of  ITAT  from  March,  2016  to  September,  2018,  is  annexed  as Annexure-B and C, respectively.  The statistical data in respect of all the Benches of ITAT on Wealth Tax Appeals from January, 2014 to September, 2018, is annexed as Annexure-D .

***

## Annexure-A

Statement showing Institution Disposal and Pendency of all appeals under Income Tax Act, 1961, from January, 2014 to September, 2018 at Income Tax Appellate Tribunal Benches.

| MONTH           |   INSTITUTION |   DISPOSAL |   PENDENCY |
|-----------------|---------------|------------|------------|
| JANUARY, 2014   |          4159 |       2756 |      85147 |
| FEBRUARY, 2014  |          3768 |       2363 |      86552 |
| MARCH, 2014     |          4494 |       2403 |      88643 |
| APRIL, 2014     |          4897 |       2267 |      91273 |
| MAY, 2014       |          5716 |       2278 |      94711 |
| JUNE, 2014      |          3874 |       2380 |      96205 |
| JULY, 2014      |          3028 |       2665 |      96568 |
| AUGUST, 2014    |          2875 |       2383 |      97060 |
| SEPTEMBER, 2014 |          3451 |       2742 |      97769 |
| OCTOBER, 2014   |          3260 |       2602 |      98427 |
| NOVEMBER, 2014  |          3308 |       2362 |      99390 |
| DECEMBER, 2014  |          3793 |       2616 |     100567 |
| JANUARY, 2015   |          4128 |       2654 |     102041 |
| FEBRUARY, 2015  |          3035 |       2602 |     102474 |
| MARCH, 2015     |          3707 |       2943 |     103238 |
| APRIL, 2015     |          4139 |       2671 |     104706 |
| MAY, 2015       |          5062 |       3070 |     106698 |
| JUNE, 2015      |          4543 |       3512 |     107729 |
| JULY, 2015      |          3280 |       3336 |     107673 |
| AUGUST, 2015    |          2612 |       3834 |     106451 |
| SEPTEMBER, 2015 |          1693 |       3448 |     104696 |
| OCTOBER, 2015   |          1976 |       3805 |     102867 |
| NOVEMBER, 2015  |          2285 |       3741 |     101411 |
| DECEMBER, 2015  |          3286 |       9028 |      95669 |
| JANUARY, 2016   |          2755 |       4982 |      93430 |
| FEBRUARY, 2016  |          3441 |       4794 |      92076 |
| MARCH, 2016     |          5015 |       4786 |      91971 |
| APRIL, 2016     |          4746 |       3714 |      94070 |
| MAY, 2016       |          5122 |       4036 |      94056 |
| JUNE, 2016      |          4316 |       4162 |      94210 |
| JULY, 2016      |          2995 |       4471 |      92734 |
| AUGUST, 2016    |          3306 |       4566 |      91526 |
| SEPTEMBER, 2016 |          3702 |       4248 |      90980 |
| OCTOBER, 2016   |          3428 |       3754 |      90654 |
| NOVEMBER, 2016  |          3661 |       3943 |      90372 |

| DECEMBER, 2016   |   4424 |   3260 |   91956 |
|------------------|--------|--------|---------|
| JANUARY, 2017    |   3854 |   4081 |   91729 |
| FEBRUARY, 2017   |   4069 |   3969 |   91829 |
| MARCH, 2017      |   4738 |   4181 |   92386 |
| APRIL, 2017      |   4210 |   3973 |   92623 |
| MAY, 2017        |   5306 |   4010 |   93919 |
| JUNE, 2017       |   4754 |   4194 |   94479 |
| JULY, 2017       |   3316 |   3824 |   93971 |
| AUGUST, 2017     |   3529 |   5007 |   92493 |
| SEPTEMBER, 2017  |   3587 |   4523 |   91557 |
| OCTOBER, 2017    |   2702 |   4005 |   90254 |
| NOVEMBER, 2017   |   4191 |   4354 |   90620 |
| DECEMBER, 2017   |   4799 |   3785 |   91634 |
| JANUARY, 2018    |   4289 |   4258 |   91665 |
| FEBRUARY, 2018   |   4308 |   4019 |   91954 |
| MARCH, 2018      |   4702 |   3839 |   92817 |
| APRIL, 2018      |   5072 |   4009 |   93880 |
| MAY, 2018        |   7025 |   4535 |   96370 |
| JUNE, 2018       |   3822 |   3706 |   96905 |
| JULY, 2018       |   3317 |   5643 |   94579 |
| AUGUST, 2018     |   3318 |   5512 |   92385 |
| SEPTEMBER, 2018  |   3516 |   4305 |   91596 |

## Annexure-B

Institution, Disposal and Pendency Statement of Transfer Pricing Cases from  March,  2016  to  September,  2018  at  Income  Tax  Appellate  Tribunal Benches

| MONTH           |   INSTITUTION |   DISPOSAL |   PENDENCY |
|-----------------|---------------|------------|------------|
| MARCH, 2016     |            69 |          7 |       5739 |
| APRIL, 2016     |            85 |         74 |       7869 |
| MAY, 2016       |            30 |         96 |       7836 |
| JUNE, 2016      |            51 |        113 |       7756 |
| JULY, 2016      |            27 |         55 |       7746 |
| AUGUST, 2016    |            11 |        114 |       5205 |
| SEPTEMBER, 2016 |            16 |         63 |       5158 |
| OCTOBER, 2016   |            34 |         89 |       5012 |
| NOVEMBER, 2016  |            34 |         83 |       4963 |
| DECEMBER, 2016  |            29 |         27 |       4941 |
| JANUARY, 2017   |           137 |         86 |       4945 |
| FEBRUARY, 2017  |           229 |        111 |       5063 |
| MARCH, 2017     |           368 |        163 |       5298 |
| APRIL, 2017     |           126 |        155 |       5269 |
| MAY, 2017       |            69 |        113 |       5225 |
| JUNE, 2017      |            36 |        111 |       6027 |
| JULY, 2017      |            35 |         89 |       5975 |
| AUGUST, 2017    |            52 |        116 |       5918 |
| SEPTEMBER, 2017 |            52 |        147 |       5823 |
| OCTOBER, 2017   |            92 |        143 |       5772 |
| NOVEMBER, 2017  |           175 |        152 |       5793 |
| DECEMBER, 2017  |           350 |         83 |       6060 |
| JANUARY, 2018   |           144 |        175 |       6029 |
| FEBRUARY, 2018  |            75 |        118 |       5986 |
| MARCH, 2018     |            49 |        124 |       5915 |
| APRIL, 2018     |            67 |        136 |       5846 |
| MAY, 2018       |            52 |        169 |       5730 |
| JUNE, 2018      |            26 |        129 |       5838 |
| JULY, 2018      |            28 |        125 |       5743 |
| AUGUST, 2018    |            47 |        209 |       5601 |
| SEPTEMBER, 2018 |            65 |        211 |       5457 |

## Annexure-C

Institution,  Disposal  and  Pendency  Statement  of International  Taxation Cases from  March,  2016  to  September,  2018  at  Income  Tax  Appellate Tribunal Benches

| MONTH           |   INSTITUTION |   DISPOSAL |   PENDENCY |
|-----------------|---------------|------------|------------|
| MARCH, 2016     |            74 |         03 |       2255 |
| APRIL, 2016     |            80 |         44 |       1849 |
| MAY, 2016       |            41 |         60 |       1850 |
| JUNE, 2016      |            31 |         35 |       1846 |
| JULY, 2016      |            19 |         34 |       1805 |
| AUGUST, 2016    |            30 |         26 |       1799 |
| SEPTEMBER, 2016 |            47 |         24 |       1822 |
| OCTOBER, 2016   |            30 |         35 |       1816 |
| NOVEMBER, 2016  |            37 |         56 |       1797 |
| DECEMBER, 2016  |            25 |         20 |       1788 |
| JANUARY, 2017   |            52 |         13 |       1828 |
| FEBRUARY, 2017  |            87 |         45 |       1871 |
| MARCH, 2017     |            94 |         60 |       1732 |
| APRIL, 2017     |            74 |         53 |       1753 |
| MAY, 2017       |           119 |         65 |       1807 |
| JUNE, 2017      |            68 |         42 |       1833 |
| JULY, 2017      |            21 |         98 |       1617 |
| AUGUST, 2017    |            28 |         10 |       1635 |
| SEPTEMBER, 2017 |            27 |         94 |       1568 |
| OCTOBER, 2017   |            40 |         48 |       1694 |
| NOVEMBER, 2017  |            44 |         65 |       1642 |
| DECEMBER, 2017  |            91 |         29 |       1735 |
| JANUARY, 2018   |            46 |         76 |       1705 |
| FEBRUARY, 2018  |           172 |        191 |       1686 |
| MARCH, 2018     |            55 |         64 |       1820 |
| APRIL, 2018     |            46 |         26 |       1840 |
| MAY, 2018       |            68 |         53 |       1861 |
| JUNE, 2018      |            30 |         50 |       1827 |
| JULY, 2018      |            30 |         76 |       1797 |
| AUGUST, 2018    |            33 |         56 |       1800 |
| SEPTEMBER, 2018 |            21 |         33 |       1797 |

## ANNEXURE D

Statement  showing  Institution  Disposal  and  Pendency  of Wealth  Tax Appeals from January, 2014 to September, 2018 at Income Tax Appellate Tribunal Benches.

| MONTH           |   INSTITUTION |   DISPOSAL |   PENDENCY |
|-----------------|---------------|------------|------------|
| JANUARY, 2014   |            38 |         62 |        369 |
| FEBRUARY, 2014  |            25 |         13 |        381 |
| MARCH, 2014     |            35 |         02 |        414 |
| APRIL, 2014     |            62 |         03 |        473 |
| MAY, 2014       |            40 |         16 |        497 |
| JUNE, 2014      |            28 |         07 |        518 |
| JULY, 2014      |            46 |         49 |        515 |
| AUGUST, 2014    |            12 |         48 |        479 |
| SEPTEMBER, 2014 |            22 |         17 |        484 |
| OCTOBER, 2014   |            11 |         04 |        491 |
| NOVEMBER, 2014  |            10 |         07 |        494 |
| DECEMBER, 2014  |            26 |         12 |        508 |
| JANUARY, 2015   |            08 |         04 |        512 |
| FEBRUARY, 2015  |            00 |         10 |        502 |
| MARCH, 2015     |            14 |         21 |        495 |
| APRIL, 2015     |            10 |         29 |        476 |
| MAY, 2015       |            24 |         26 |        474 |
| JUNE, 2015      |            40 |         51 |        463 |
| JULY, 2015      |            05 |         41 |        427 |
| AUGUST, 2015    |            15 |         37 |        405 |
| SEPTEMBER, 2015 |            01 |         47 |        359 |
| OCTOBER, 2015   |            18 |         28 |        349 |
| NOVEMBER, 2015  |            08 |         38 |        315 |
| DECEMBER, 2015  |            10 |         14 |        311 |
| JANUARY, 2016   |            12 |         54 |        269 |
| FEBRUARY, 2016  |            16 |         70 |        215 |
| MARCH, 2016     |            37 |         24 |        227 |
| APRIL, 2016     |            26 |         13 |        240 |
| MAY, 2016       |            31 |         09 |        262 |
| JUNE, 2016      |            27 |         12 |        322 |
| JULY, 2016      |            04 |         06 |        235 |
| AUGUST, 2016    |            33 |         44 |        290 |
| SEPTEMBER, 2016 |            42 |         07 |        325 |
| OCTOBER, 2016   |            61 |         30 |        356 |
| NOVEMBER, 2016  |            37 |         25 |        368 |

| DECEMBER, 2016   |   24 |   28 |   364 |
|------------------|------|------|-------|
| JANUARY, 2017    |   19 |   17 |   336 |
| FEBRUARY, 2017   |   44 |   25 |   355 |
| MARCH, 2017      |   67 |   43 |   379 |
| APRIL, 2017      |   49 |   17 |   411 |
| MAY, 2017        |   40 |   40 |   411 |
| JUNE, 2017       |   20 |   27 |   396 |
| JULY, 2017       |   76 |   63 |   408 |
| AUGUST, 2017     |   30 |   24 |   414 |
| SEPTEMBER, 2017  |   54 |   16 |   448 |
| OCTOBER, 2017    |   12 |   24 |   436 |
| NOVEMBER, 2017   |   41 |   33 |   442 |
| DECEMBER, 2017   |   27 |   20 |   449 |
| JANUARY, 2018    |   27 |   06 |   470 |
| FEBRUARY, 2018   |   32 |   51 |   451 |
| MARCH, 2018      |   51 |   16 |   486 |
| APRIL, 2018      |   24 |   19 |   491 |
| MAY, 2018        |   55 |   49 |   497 |
| JUNE, 2018       |   33 |   10 |   536 |
| JULY, 2018       |   88 |   45 |   579 |
| AUGUST, 2018     |   16 |   23 |   569 |
| SEPTEMBER, 2018  |   39 |   21 |   587 |