CBDT Releases Guidelines for Expedited Appeal Disposal.

The Central Board of Direct Taxes (CBDT) has released Guidelines vide F.No.279/Misc/М-102/2021-ITJ dated March 07, 2024 for the expedited handling of appeals by Commissioners of Income Tax (Appeals/Assessment Unit) or Additional/Joint CIT(A).

According to these guidelines, appeals that involve genuine and extraordinary circumstances, either brought up by the appellant themselves or forwarded by the Assessing Officer/Range Head, will be considered for priority resolution by Principal Chief Commissioners of Income Tax/Chief Commissioners of Income Tax/Directors General of Income Tax based on the advice of the local Principal Commissioner of Income Tax/Principal Commissioner of Income Tax (Central)/Commissioner of Income Tax (IT).

Such exceptional and genuine circumstances include appeals with a demand exceeding Rs. 1 Crore, appeals that have been flagged by VIPs or the Prime Minister’s Office for swift resolution, appeals that have been directed by the courts for expedited handling, appeals by senior or super senior citizens, or any other appeal that presents a case of genuine difficulty.

For appeals under the jurisdiction of the faceless Commissioners of Income Tax (Appeals Unit), these requests for expedited processing should be sent to the Principal Chief Commissioner of Income Tax (National Faceless Assessment Centre), who will then forward them to the relevant Commissioner of Income Tax (Appeals Unit).

The Guidelines can be accessed at: https://www.a2ztaxcorp.com/wp-content/uploads/2024/03/Guidelines_for_priority_out_of_turn_disposal_of_appeals_by_CsIT.pdf

Source from: https://www.a2ztaxcorp.com/cbdt-releases-guidelines-for-expedited-appeal-disposal/