CBDT issues guidelines for priority disposal of appeals

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CBDT issues guidelines for priority disposal of appeals

 

CBDT, vide Office Letter dated 07.03.2024, issues guidelines for priority or out of turn disposal of appeals by CIT(A), CIT(AU), JCIT(A) and Addl.CIT(A); As per the letter, the requests for priority disposal of appeals, covering genuine and exceptional circumstances, raised at the instance of the assessee or referred to by the Assessing Officer/Range Head, may be considered by the PCCIT, CCIT or DGIT on the basis of recommendations of jurisdictional PCIT, PCIT (Central) or CIT(IT); In respect of appeals within the jurisdiction of faceless CsIT(AU), such requests shall be referred to PCCIT(NFAC) for onward communication to respective CIT(AU)

Situations where priority disposal of appeals may be considered

  1. Cases having demand above Rs. 1 Cr, or
  2. Cases where a VIP/PMO reference is received for expeditious disposal, or
  3. Cases where directions to this effect have been issued by the Courts, or
  4. Cases where request is made by senior citizens and/or super senior citizens, or
  5. Any other case of genuine hardship.
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