CBDT Issues Guidelines For Priority Disposal Of Appeals
Mariya Paliwala
9 March 2024 11:51 AM IST
The Central Board of Direct Taxes (CBDT) has issued the guidelines for priority disposal of appeals by CsIT (A/AU)/Addl. Jt. CIT(A).The board has decided that the requests for 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/CCSIT/DGSIT on the basis...
The Central Board of Direct Taxes (CBDT) has issued the guidelines for priority disposal of appeals by CsIT (A/AU)/Addl. Jt. CIT(A).
The board has decided that the requests for 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/CCSIT/DGSIT on the basis of recommendations of jurisdictional Pr.CIT/Pr.CIT(Central)/CIT(IT).
The genuine and exceptional circumstances includes cases having demand above Rs. 1Cr; cases where a VIP/PMO reference is received for expeditious disposal, or Cases where directions to this effect have been issued by the Courts; or Cases where request is made by senior citizens and/or super senior citizens, or any other case of genuine hardship.
In respect of appeals within the jurisdiction of faceless CsIT(AU), such requests shall be referred to Pr.CCIT (NFAC) for onward communication to respective CSIT(AU).
F.No.279/Misc/М-102/2021-ITJ
Click Here To Read The Circular
