Why in news
- A Parliamentary Standing Committee report highlighted severe staff shortages and vacancies in the Income Tax Appellate Tribunal.
- The panel noted that administrative and judicial vacancies directly impede case scheduling, record preparation, and court proceedings.
What is the Income Tax Appellate Tribunal?
- Established in 1941 under Section 252 of the Income Tax Act, 1961, ITAT is the oldest quasi-judicial tribunal in India.
- Functions under the Ministry of Law and **Justice (Department of Legal Affairs)**, acting as the final fact-finding authority in direct tax disputes.
Key Issues Flagged
- Unfilled vacancies across judicial and administrative cadres hamper overall supervision and case disposal rates.
- Delayed appellate proceedings prolong tax litigation, locking up substantial revenue and reducing tax certainty for corporate entities.
Why it matters
- Streamlining tribunal appointments is essential to improving ease of doing business and reducing backlog in quasi-judicial tax bodies.
Key terms
Quasi-judicial Body
An entity other than a court that possesses legal power to hear arguments, weigh evidence, and deliver binding adjudications.
Prelims facts
- ITAT operates under the Ministry of Law and Justice, not the Ministry of Finance.
Mains discussion
- Evaluating the structural impact of quasi-judicial vacancies on ease of doing business and pendency of tax litigation.
Source: The Hindu Business Line
Same topic · past papers
UPSC has asked this before
These previous-year questions sit on the same topic. Open one to practise the earlier ask.
-
2016 · Q8 · GS II · 12 marks
What is quasi judicial body? Explain with the help of concrete examples. -
2018 · Q8 · General Studies · 2 marks
With reference to India's decision to levy an equalization tax of 6% on online advertisement services offered by non-resident entities, which of the following statements is/are correct? 1. It is introduced as a part of the Income Tax Act. 2. Non-resident entities that offer advertisement services in India can claim a tax credit in their home country under the "Double Taxation Avoidance Agreements". Select the correct answer using the code given below: -
2019 · Q57 · General Studies · 2 marks
Consider the following statements: 1. According to the Indian Patents Act, a biological process to create a seed can be patented in India. 2. In India, there is no Intellectual Property Appellate Board. 3. Plant varieties are not eligible in the patented in India. Which of the statements given above is/are correct? -
2019 · Q74 · General Studies · 2 marks
Consider the following statements: 1. Petroleum and Natural Gas Regulatory Board (PNGRB) is the first regulatory body set up by the Government of India. 2. One of the tasks of PNGRB is to ensure competitive markets for gas. 3. Appeals against the decisions of PNGRB go before the Appellate Tribunals for Electricity. Which of the statements given above are correct? -
2017 · Q20 · General Studies · 2 marks
With reference to the 'Prohibition of Benami Property Transaction Act, 1988 (PBPT Act)', consider the following statements: 1. A property transaction is not treated as a benami transaction if the owner of the property is not aware of the transaction. 2. Properties held benami are liable for confiscation by the Government. 3. The Act provides for three authorities for investigations but does not provide for any appellate mechanism. Which of the statements given above is/are correct?