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2023 (4) TMI 826

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..... di, Adv. Mr. Rupesh Kumar, Adv. For the Respondent : Ms. Charanya Lakshmikumaran, AOR Ms. Apeksha Mehta, Adv. Ms. Neha Choudhary, Adv. Ms. Falguni Gupta, Adv. ORDER UPON hearing the counsel the Court made the following 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 e-filing of appeals is not e .....

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..... 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   .....

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..... CCIT (Exemptions)  266  108  Yes  226  5  Yes  Total  8353 5145 (62%)    17522  125 (1 %)                     ITAT: ITAT has informed that: a) ITAT has already launched e-Filing Portal in June 2021 and appeals, cross objections and applications are received through e-Filing Portal at every Bench of the Tribunal. Till date, over 2400 appeals, etc. have been filed through e-Filing Portal. b) As of now, e-Filing of appeals before ITAT is not mandatory. Even after e-Filing, physical submission of appeals, etc. in paper form as required under Rules is required. c) Further, as continuation of e-Filing process, IT .....

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..... ustoms Zone     BENGALURU 4 3 DELHI 22 22 DELHI (PREVENTIVE) 5 5 KOLKATA 5 5 MUMBAI ZONE-I 1 1 MUMBAI ZONE-II JNCH 5 5 MUMBAI ZONE-III 2 2 PATNA 7 7 TIRUCHIRAPPALLI PREV 0 0 Total 103 93 The Zones where the E-filing has not been operationalized by the court: Table B Zones (1) Total no. of petitions (Jan to Mar) (2) Total no. of petitions filed through E-Filing (Jan to Mar) (3) AHMEDABAD (GST) 4 0 CHENNAI (GST) 1 0 GUWAHATI 5 0 VISAKHAPATNAM 9 0 AHMEDABAD(Cus) 9 0 CHENNAI (Cus) 5 *1 Total 33 *1 *1 Case has been filed in Delhi High Court Effort is on bring the zones mentioned in Table B above under the e-filing at the earliest. CESTAT: .....

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..... ls by the revenue and to gear up for the implementation of Phase III of the e-Courts project. 4 The Registrar (Judicial) of this Court shall forward a copy of this order to the Registrars General of the High Courts of Allahabad, Uttarakhand, Karnataka, Andhra Pradesh, Guwahati, Manipur, Tripura and Meghalaya. Necessary steps should be taken to facilitate e-filing at least of revenue appeals. 5 As regards the ITAT, it is incumbent on the tribunal to ensure that revenue appeals are filed only in the e-filing mode and a target date of 30 June 2023 should be set down. 6 The Ministry of Finance shall depute a senior officer to engage with the Acting President of the ITAT. If the rules are required to be amended, they should be amended to inco .....

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