CBDT Releases Guidelines for Expedited Appeal Disposal

The Central Board of Direct Taxes (CBDT) has issued guidelines, dated March 07, 2024, under F.No.279/Misc/M-102/2021-ITJ, aimed at expediting the handling of appeals by Commissioners of Income Tax (Appeals/Assessment Unit) or Additional/Joint CIT(A).

As per these directives, priority resolution will be given to appeals involving genuine and exceptional circumstances, either initiated by the appellant themselves or referred by the Assessing Officer/Range Head. Principal Chief Commissioners of Income Tax/Chief Commissioners of Income Tax/Directors General of Income Tax will assess these appeals based on advice from local tax authorities.

Examples of such extraordinary situations include appeals with a demand exceeding Rs. 1 Crore, cases flagged by VIPs or the Prime Minister’s Office for prompt resolution, appeals mandated by courts for swift handling, appeals from senior or super senior citizens, or any other appeal presenting genuine difficulties.

For appeals under the jurisdiction of faceless Commissioners of Income Tax (Appeals Unit), requests for expedited processing should be directed 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).