CBDT issues Guidelines for priority/out of turn disposal of appeals

CBDT has issued Guidelines for priority/out of turn disposal of appeals by CIT(A) Assessment Units and Additional Joint CIT(Appeals)

CBDT to ensure priority/out of turn disposal of pending appeals at the level of CIT(A/AU) and Addl./Jt.CIT(Appeals), has decided that requests for 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/CCsIT/DGsIT on the basis of recommendations of jurisdictional Pr.CIT/Pr.CIT(Central)/CIT(IT), in the following situations:

i. Cases having demand above Rs. 1 Cr, or

ii. Cases where a VIP/PMO reference is received for expeditious disposal, or

iii. Cases where directions to this effect have been issued by the Courts, or

iv. Cases where request is made by senior citizens and/or super senior citizens, or

v. 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).

Note: CBDT on 28th May 2023 had notified e-Appeals Scheme 2023 in respect of disposal of appeals by Joint Commissioner (Appeals). The section 246 of the Income Tax Act 1961 was also amended by the Finance Act 2023 for making provision for creation of the post JCIT(Appeals).

Further, the All India Federation of Tax Practitioners had filed a Writ Petition/PIL before the Hon’ble Delhi High Court with prayers to formulate a policy and issue necessary directions to CBDT to take steps for  expeditious disposal of appeals, to increase the number of Commissioners (Appeals) and also provide infrastructural support as is required by the Commissioners (Appeals). It was also prayed to make clear guidelines for the Commissioner Appeals to dispose of the appeals in a chronological manner and also for passing orders within 10 days after conclusion of hearing or within a reasonable period.

However the Delhi High Court on the basis of affidavit and Central Action Plan of CBDT 2022-23 and 2023-24 for was satisfied that the road map drawn up by the CBDT adequately addressed the concerns raised and as such no directions were issued.

The CBDT Action Plan for Disposal of appeals within reasonable time as per CAP 2023-24 is as under:

Targets for disposal of appeals by CSIT (Appeals/ Appeals Unit) laid out in Para 4.2 of chapter III of CAP
2023-24 are as follows:

i. Each CIT(A/AU) posted in Central and faceless appeal charges is expected to dispose of a minimum of 450 appeals (excluding VSVS orders) for the financial year 2023-24 and reach the overall target of 1000 points across various categories. Further, each CIT (A) posted in IT &TP appeal charges is expected to dispose of a minimum of 350 appeals (excluding VSVS orders) for the financial year 2023-24 and reach the overall target of 800 points across various categories.

ii. Dispose of 100% of appeals pending as on 01.04.2023 that involve demand of Rs.50 crore and above (Category Al).

iii. Mandatory disposal of 100% appeals of A2 & B1 category, filed prior to 01.04.2020.

iv. Cases set aside and restored to the CsIT (Appeal) Units by Courts/ITAT are to be disposed of on priority.

v. All appeals for which Form 5 under the Vivad Se Vishwas Scheme has been issued to be disposed of within 1 week of issue of Form 5, in all the cases where the Form 5 is visible.

vi. In case of insufficient do able appeals filed prior to 01.04.2020 in Al, A2 & Bl categories, to achieve target, appeals filed after 01.04.2020 but before 01.04.2023 may be taken up for disposal.

vii. With a view of ensuring even disposals throughout the FY each CIT(A/AU) must ensure that the following quarter wise disposal targets are achieved:

a. In line with the targets set by the Interim Action Plan- 2023, 100 appeals filed prior to 01.04.2019 were to be disposed of by 30.06.2023.

b. Each CIT(A/AU) must ensure disposal of a minimum of 120 appeals during each quarter ending on 30.09.2023 and 31.12.2023 and disposal of a minimum of 110 appeals during the last quarter of FY 2023-24 i.e., by 31.03.2024.

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