Appointment of members of Income Tax Appellate Tribunal seems to have stuck up. J Khanwilkar Committee sent recommendations in October 2019. Supreme Court Constitution Bench Judgment came in November 2019. Another judgment of Supreme Court came in November 2020 to clear the appointments. Still there is no process undergoing in any ministry. In the meanwhile, all other tribunals like NGT, RCT, NCLT, APTEL, IPAB have been facilitated with recruitment. Tribunal  has vacancy of more than 60 members and crores of rupees tax is stuck and VSVS scheme has not reduced the litigation at all.