Priority disposal of urgent Income Tax Appeals: CBDT issues Guidelines

In a significant development aimed at expediting the resolution of pending income tax appeals, the Central Board of Direct Taxes ( CBDT ) has issued revised guidelines superseding the aforementioned letter dated 29.12.2021.

These guidelines establish a framework for the priority or out-of-turn disposal of the income tax appeals presented and pending at the level of Commissioners of Income Tax ( Appeals ) [CsIT(A/AU)] and Additional/Joint Commissioners of Income Tax ( Appeals ).

This CBDT Circular applied to disposal of pending appeals at the level of CsIT(A/AU) and Addl./Jt.CIT(Appeals). Such disposal of appeals, covering genuine and exceptional circumstances, raised at the instance of the appellant or referred to by the Assessing Officer/Range Head, may be considered by the Pr.CCsIT/CCsJT/DGsIT on the basis of recommendations of jurisdictional Pr.CIT/Pr.CIT(Central)/CIT(IT), in the following situations —

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.

Additionally, appeals within the jurisdiction of faceless Commissioners of Income Tax (Appeals) will be processed as follows:

Requests for priority disposal will be forwarded to the Principal Chief Commissioner of Income Tax ( NFAC ) for subsequent communication to the respective Commissioners of Income Tax (Appeals).

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