Panel 9 : Judges Session

1. Judges Session
Date: October 17, 2015
1

2. Panel Details
• Mr. Dinesh Kanabar – Dhruva Advisors LLP – Moderator
• Mr. Justice Eugene P. Rossiter (Chief Justice, Tax Court of Canada)
• Mr. Pramod Kumar (Member, ITAT India)
• Mr. Wim Wijnen (Judge, Court of Appeals, Netherlands)
2

3. Pendency of cases
3
India Netherlands Canada
(Mar 2013) (2013) (2013-14)
Level I Tribunal 31,914 Court of first
instance
26,000 Tax Court 7984
Level II High Court 31,488 Court of
Appeal
3,900 Federal Court
of Appeal
95
Level III Supreme
Court
5,865 Supreme
Court
1,021 Supreme
Court
N.A.
(only 356 tax
cases
between
1920 & 2003)
Source- Canada: 2013-14 Annual Report by the Court Administrative Service
Source-India: Annual Report 2013-14, Ministry of Finance

4. Average Dispute resolution timelines
4
AO 1-2 years
CIT(A) 3-4 years*
ITAT 2-3 years*
High Court 3-5 years*
Supreme
Court
4-7 years
Tax
administration
1 year
Court of First
Instance
½ year
Court of
Appeal
½ year
Supreme
Court
320 days
13 - 21 years 3 - 3.5 years 3-4 years
*Longer in certain jurisdictions
Source-India: Tax Administration Reforms Commission Report dated 30 May 2014
Tax
administration
Several
months
Tax Court of
Canada
1 year
Federal Court
of Appeal
1-1 ½
years
Supreme
Court
12-15
months

5. Disposal of Disputes-India (FY 2012-13)
5
20%
47%
33%
ITAT
In favour of
Revenue
In favour of
Taxpayer
remanded
cases
21%
61%
18%
High Court
In favour of
Revenue
In favour of
Taxpayers
Remanded
cases
12%
59%
29%
Supreme Court
In favour of
Revenue
In favour of
Taxpayers
Remanded
cases
8%
54%
38%
CESTAT
In favour of
Revenue
In favour of
Taxpayer
remanded
cases
7%
52%
41%
High Court
In favour of
Revenue
In favour of
Taxpayers
Remanded
cases
12%
19%
69%
Supreme Court
In favour of
Revenue
In favour of
Taxpayers
Remanded
cases
Indirect
Tax
Direct
Tax
Source: Tax Administration Reforms Commission Report dated 30 May 2014

6. Thank You
6