According to a report published by Daily Excelsior, Singh indicated that the tribunal was open to exploring the possibility of setting up a camp office in Jammu and Kashmir to make access to justice more convenient for taxpayers and litigants.
Singh, who was on an official visit to Chandigarh, also said a similar facility could be considered in Shimla for litigants from Himachal Pradesh. However, he ruled out the feasibility of establishing a separate regular bench in the state, citing the relatively low number of pending cases.
He said that out of nearly 2,400 cases pending before the Chandigarh benches, around 400 pertained to Himachal Pradesh. A camp office in Shimla could nevertheless be considered if a proposal was received from the local zone. A similar arrangement could be explored for Jammu and Kashmir.
Highlighting the tribunal’s performance across the country, Singh said the overall pendency had declined significantly from approximately three lakh cases to nearly 60,000. He added that the number of fresh cases being instituted was now almost matching the rate of disposal.
He said the tribunal was adopting measures to expedite proceedings by consolidating similar disputes and identifying matters already covered by judgments of the Supreme Court and various High Courts.
“The idea is that by deciding one case, we can effectively dispose of 20 similar cases,” he said.
On the growing use of Artificial Intelligence in the legal field, Singh said the technology could assist lawyers and litigants in research, arguments and other aspects of litigation but could not replace human application of mind in judicial decision-making.
He further said that orders were pronounced immediately in nearly 80 to 90 per cent of cases to ensure transparency and avoid unnecessary delays, while matters involving complex legal questions were reserved for detailed deliberations.
The proposed camp office in Jammu and Kashmir, if taken forward, could provide considerable relief to litigants from the Union Territory who otherwise have to travel outside the region to pursue their income tax appeals.