CBDT Releases Guidelines for Priority Disposal of Appeals

Notification F.no. 279/Misc./M-102/2021-ITJ, dated 07-03-2024

The Central Board of Direct Taxes (CBDT) has released guidelines for priority/out-of-turn disposal of pending appeals at the level of CsIT(A/AU) and Add./Jt.CIT(Appeals).

The request for such disposal of appeals, covering genuine and exceptional circumstances raised at the instance of the applicant or referred to by the Assessing Officer/Rang Head, may be considered by the Pr.CCsIT/CCsIT/DGsIT based on recommendations of jurisdictional Pr. CIT/Pr.CIT(Central)/CIT(IT), in the following situations:

1. Cases having demand over Rs. 1 crore; 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 the request is made by Senior Citizens and/or Super Senior Citizens or
5. Any other case of genuine hardship.

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