1. Implementation and status of e-filing for revenue appeals and petitions before High Courts, Income Tax Appellate Tribunal, and Customs, Excise and Service Tax Appellate Tribunal. (Para 1 , 2 )
Back
Next 
2023 Supreme(SC) 962
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
Important Points
The central legal point established in the judgment is the necessity 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.
Subject
Civil Law - Appeals and Review
Headnote
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.
Legal Category Hierarchy
Advocates Appeared:
Mr. Balbir Singh, ASG Mr. Vikramjit Banerji, ASG Mr. A.K. Panda, Sr. Advocate, Mr. Mukesh Kumar Maroria, Advocate, Mr. Sudhershan K, Advocate, Mr. S.A. Haseeb, Advocate, Mr. Merusagar Samantaray, Advocate, Mr. Shyam Gopal, Advocate, Mr. Priyanka Das, Advocate, Mr. Adit Khorana, Advocate, Mr. Bhuvan Mishra, Advocate, Mr. Digvijay Dam, Advocate, Ms. Swarupama Chaturvedi, Advocate and Mr. Rupesh Kumar, Advocate, for the Appellant; Ms. Charanya Lakshmikumaran, Advocate, Ms. Apeksha Mehta, Advocate, Ms. Neha Choudhary, Advocate and Ms. Falguni Gupta, Advocate, for the Respondent.
Mr. Balbir Singh, ASG Mr. Vikramjit Banerji, ASG Mr. A.K. Panda, Sr. Advocate, Mr. Mukesh Kumar Maroria, Advocate, Mr. Sudhershan K, Advocate, Mr. S.A. Haseeb, Advocate, Mr. Merusagar Samantaray, Advocate, Mr. Shyam Gopal, Advocate, Mr. Priyanka Das, Advocate, Mr. Adit Khorana, Advocate, Mr. Bhuvan Mishra, Advocate, Mr. Digvijay Dam, Advocate, Ms. Swarupama Chaturvedi, Advocate and Mr. Rupesh Kumar, Advocate, for the Appellant; Ms. Charanya Lakshmikumaran, Advocate, Ms. Apeksha Mehta, Advocate, Ms. Neha Choudhary, Advocate and Ms. Falguni Gupta, Advocate, for the Respondent.
Table of Contents
2. Submission of status reports regarding e-filing progress and the continued requirement for physical submissions in certain tribunals despite the availability of electronic filing. (Para 1 )
3. Requirement of physical submissions alongside e-filing imposes unnecessary burdens on litigants; e-filing must be facilitated to streamline revenue appeals across High Courts and Tribunals. (Para 2 , 7 )
4. Redundant physical filing requirements alongside e-filing must be discontinued to prevent unnecessary burdens on litigants and ensure the purpose of electronic filing is achieved. (Para 7 )
5. Directions to High Courts, ITAT, and CESTAT to implement e-filing for revenue appeals by specified deadlines and discontinue mandatory physical submissions. (Para 4 , 5 , 6 , 7 , 8 )
6. Should tribunals require physical copies of appeals if e-filing is available?
No. The court held that insisting on physical submissions in addition to e-filing defeats the purpose of electronic filing and imposes an unnecessary burden on litigants. (Para 7 )
7. What is the court's directive regarding the implementation of e-filing in the ITAT and CESTAT?
The court set a target date of 30 June 2023 for the ITAT and CESTAT to ensure that revenue appeals are filed in e-filing mode. (Para 5 , 8 )
8. How should the ITAT address the gap between e-filing availability and the current rules requiring physical copies?
The Ministry of Finance is to engage with the ITAT President to amend rules as necessary to incorporate e-filing requirements and remove the need for physical submissions. (Para 6 , 7 )
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%) | 17522 | 125 (1 %) |
ITAT has informed that:
a) ITAT has already launched e-Filing Portal in June 2021 and app
