Disposal of Appeal by CIT (Appeal) – CBDT Action plan 2023-2024

Litigation Management CIT Appeals

Increase in number of appeals pending from 4.96 Lakh as on Mar 31, 2022 to 5.16 Lakh as on Mar 31, 2023.

Old appeals

Approximate pendency in respect of appeals filed prior to Apr 1, 2020, as on Mar 31, 2023, is 2.82 Lakh.

Targets

Specific Targets to CIT(A)/ CIT Appeals Unit:
CIT(A) in Central and faceless appeal charges – minimum of 450 appeals (excluding VSVS orders) to be disposed in FY 2023-24

CIT(A) in IT&TP appeal charges – minimum of 350 appeals (excluding VSVS orders) to be disposed in FY 2023-24

Dispose of 100% of appeals pending as on Apr 1, 2023 that involve demand of Rs.50 Cr. and above.

Cases set aside and restored to the CsIT (Appeal) Units by Courts/ITAT are to be disposed of on priority

All appeals for which Form 5 under the Vivad Se Vishwas Scheme has been issued to be disposed of within 1 week of issue of Form 5, in all the cases where the Form 5 is visible.

Specific Targets to AdCIT/JCIT(Appeals) – each Addl./Joint CIT(Appeals) is expected to ensure disposal of a minimum of 600 appeals by Mar 31, 2024.