The Income Tax Appellate Tribunal (ITAT) is experiencing significant staff shortages that are adversely impacting its operational efficiency. According to the Standing Committee on Law and Personnel report, the tribunal, which was established in 1941 and often regarded as the 'mother tribunal', currently has a sanctioned strength of 126 members, including the president and 10 zonal vice-presidents. However, as of May 1, 2026, only 98 members were in position, leaving 28 positions vacant. The committee noted that recruitment has been completed for 16 more candidates, indicating ongoing efforts to address the shortage.
The staff shortage is creating substantial operational challenges across multiple levels of the tribunal's functioning. As reported by the committee, vacancies at various levels adversely affect scheduling of hearings, preparation of records, court proceedings, administrative supervision and overall case disposal. The committee emphasized that efficiency of a judicial institution depends not only on the availability of Members but also on the adequacy of registry, administrative and support staff. Vacancies in key positions, including the Registrar and supporting staff, are particularly affecting case management and administrative efficiency.
The committee has made comprehensive recommendations to address the staffing challenges. It recommended that all vacant posts of members in the tribunal be filled in a 'timely and continuous' manner so that the institution can function at its optimum capacity. Additionally, the committee recommended that the Legal Affairs department, the tribunal, Staff Selection Commission and other concerned agencies fill vacancies in the Registry and supporting cadres -- including Registrar, Deputy Registrar, Assistant Registrar, Senior Private Secretary and Private Secretary. The committee also suggested that periodic manpower assessments be undertaken to evaluate staffing requirements across judicial, registry and support cadres.
The committee addressed broader operational challenges facing the tribunal system. It recommended that the Department of Legal Affairs accord priority to strengthening the physical infrastructure of ITAT across the country by prioritising establishing a 'permanent and modern' headquarters in Mumbai and completing ongoing infrastructure projects in Ahmedabad, Kolkata and Guwahati within the stipulated timelines. Noting the 'recurring challenge' faced by government organisations in retaining candidates selected for Group B and C posts, the committee recommended that the government should examine the feasibility of maintaining a reserve panel or waiting list of selected candidates, valid for a specified period, to facilitate expeditious filling of vacancies arising from non-joining or early attrition.
