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SUPREME COURT OF INDIA
Dhananjaya Y. Chandrachud, CJI., Pamidighantam Sri Narasimha, J.B. Pardiwala, JJ.
C.C.E. And S.t., Surat – I – Appellant
Versus
Bilfinder Neo Structo Contruction Ltd. – Respondent
Civil Appeal No. 674 of 2021 With IA No. 7353 of 2021-Condonation of Delay In Filing and IA No. 7355 of 2021-Exemption From Filing C of C of the impugned judgment and IA No. 7354 of 2021-Ex-Parte Stay With C.A. Nos. 4465-4466 of 2021 (Xvii-A) (With IA No. 12176 of 2021-Exemption From Filing C of C of the impugned judgment and IA No. 12175 of 2021-Stay Application and IA No. 12174 of 2021-Condonation of Delay In Filing Appeal)
Decided On : 17-04-2023
E-filing - Revenue Appeals - CBDT, ITAT, CBIC, CESTAT - The court discussed the e-filing of appeals in High Courts, ITAT, and Chief Commissionerates, emphasizing the need for 100% e-filing compliance by specified dates. The court also highlighted the communication from the Chief Justice of India to facilitate e-filing and the need for amendments to incorporate e-filing requirements.
Fact of the Case:
The court addressed the status of e-filing of appeals in various tribunals and Chief Commissionerates, emphasizing the need for 100% e-filing compliance and setting target dates for implementation.
Finding of the Court:
The court found that e-filing of appeals was not fully operational in certain High Courts and ITAT benches, and emphasized the need for 100% e-filing compliance. The court also directed the Ministry of Finance to engage with the ITAT for necessary amendments to incorporate e-filing requirements.
Issues: The issues revolved around the status of e-filing of appeals in High Courts, ITAT, and Chief Commissionerates, and the need for 100% e-filing compliance.
Ratio Decidendi: The court emphasized the importance of 100% e-filing compliance in specified timelines, the need for amendments to incorporate e-filing requirements, and the discontinuation of physical filing to reduce burden on litigants.
Final Decision: The court directed the High Courts, ITAT, and Chief Commissionerates to ensure 100% e-filing compliance by specified dates, and requested the Ministry of Finance to engage with the ITAT for necessary amendments. An updated status report was also ordered to be placed on record.
ORDER
1. In pursuance of the previous order dated 6 February 2023, appearing for the Union of India, Mr Balbir Singh, Additional Solicitor General has placed a note on the record. The relevant part of the note is extracted below:
'CBDT:
E-filing in High Court:
At present, field formations have been filling appeals/petitions in physical as well as in e-filing mode. Out of 8353 appeals filed in 2022-23, 5145 appeals were filed in e-filing mode. It is also informed by the field formations that efiling of appeals is not enabled in High Courts of Allahabad, Nainital, Karnataka, Andhra Pradesh, Guwahati, Manipur, Tripura & Meghalaya. In compliance of the directions of the Hon'ble Supreme Court, field formations have been directed to ensure that 100% filing of revenue appeals/petitions before the High Court's takes place in the efiling mode by 31.05.2023. It is one of the targets of Interim Action Plan 2022-23 issued by the CBDT to the field formations for strict compliance. To summarize, in the last year nearly 62% of appeals have been filed before the High Courts in e-filing mode and this is expected to increase substantially following the directions of the Hon'ble Supreme Court vide order dated 6th February 2023.
E-filing in ITAT:
At present, field formations have been filling appeals/petitions in physical as well as in e-filing mode. Out of 17522 appeals filed in 2022-23, 125 appeals were filed in e-filing mode. It is also submitted by the field formations that efiling of appeals is not enabled in ITAT benches at Mumbai. In compliance of the directions of the Hon'ble Supreme Court, field formations have been directed to ensure that 100% filing of revenue appeals/petitions before the ITATs takes place in the e-filing mode by 31.05.2023. It is one of the targets of Interim Action Plan 2022-23 issued by the CBDT to the field formations for strict compliance. To summarize, in the last year only 1% of appeals have been filed before the ITAT in e-filing mode but during that period not much ITAT were enabled for electronic filing. This is expected to increase substantially following the directions of the Hon'ble Supreme Court vide order dated 6th February 2023.
Data of appeals/ petitions filed before the High Courts and ITAT in the e-filing mode from 01/04/2022 to 31/01/2023 is as under:
| Sr No | Pr. CCIT (CCA) Charge | Total No. of Appeals /Petitions before High Court | Total No. of Appeals/ Petitions filed in High Court through e-filing | Whether e-filing of appeal is enabled or not | Total No. of Appeals/ Petitions before ITAT | Total No. of Appeals/ Petitions filed in ITAT through e-filing | Whether e-filing of appeal is enabled or not |
| 1 | Pr. CCIT, Delhi | 3022 | 3022 | Yes | 13484 | 7 | Yes |
| 2 | Pr. CCIT, WB & Sikkim | 426 | 78 | Yes | 842 | 61 | Yes |
| 3 | Pr. CCIT, NER | 9 | 0 | NO | 10 | 0 | Yes |
| 4 | Pr. CCIT, Odisha | 81 | 0 | Yes | 11 | 0 | Yes |
| 5 | Pr. CCIT Pune | 298 | 298 | Yes | 272 | 0 | Yes |
| 6 | Pr. CCIT, Bhopal | 798 | 0 | Yes | 689 | 0 | Yes |
| 7 | Pr. CCIT, Bengaluru | 209 | 0 | HC of Karnataka (Bengalur u, Dharwad, Kalaburgi Bench)-No Panaji Bench-Yes | 84 | 0 | Yes |
| 8 | Pr. CCIT, AP & Telengana | 186 | Nil | Telangana HC-Yes AP HC-No | 230 | Nil | Yes |
| 9 | Pr. CCIT, Gujarat, Ahmedaba d | 424 | 0 | Yes | 224 | 0 | Yes |
| 10 | Pr. CCIT, Kerala | 8 | 8 | Yes | 5 | 0 | Yes |
| 11 | Pr. CCIT, NWR, Chandigar h | 420 | 4 | Yes | 179 | 0 | Yes |
| 12 | Pr. CCIT, Tamil Nadu & Chennai | 277 | NIL | Yes | 165 | NIL | Yes |
| 13 | Pr. CCIT, Mumbai | 1602 | 1602 | Yes | 700 | 0 | No |
| 14 | Pr. CCIT, Nagpur | 22 | 0 | Yes | 10 | 0 | Yes |
| 15 | Pr. CCIT, Bihar & Jharkhand | 91 | 7 | Yes | 101 | 0 | Yes |
| 16 | Pr. CCIT, Jaipur, Rajasthan | 42 | 18 | Yes | 52 | 51 | Yes |
| 17 | Pr. CCIT, (UP West & UK), Kanpur | 80 | 0 | No | 98 | 1 | Yes |
| 18 | Pr. CCIT, UP(East), Lucknow | 92 | 0 | No | 140 | 0 | Yes |
| 19 | Pr.CCIT (Exemptio ns) | 266 | 108 | Yes | 226 | 5 | Yes |
| Total | 8353 | 5145 (62%) | 17 |
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