CBDT Guidelines for out of turn/priority disposal by CIT/JCIT(A)

In a significant move, the Central Board of Direct Taxes (CBDT) has released new guidelines aimed at ensuring the priority or out-of-turn disposal of pending appeals. This directive, issued under the reference F.No. 279/Misc./M-102/2021-ITJ, supersedes the previous guidelines set in December 2021. The move is aimed at streamlining the appeals process within the Ministry of Finance’s Department of Revenue, especially for appeals that cover genuine and exceptional circumstances.

Detailed Analysis

The latest notification, dated 7th March 2024, outlines the specific situations under which appeals can be expedited. These situations include:

• Cases with a demand exceeding Rs. 1 Crore.
• Appeals involving VIP or Prime Minister’s Office (PMO) references for quick disposal.
• Cases with directives from the courts for expedited processing.
• Requests made by senior or super senior citizens.
• Any other case deemed to involve genuine hardship.

The process for handling these requests involves recommendations from the jurisdictional Pr.CIT/Pr.CIT(Central)/CIT(IT), with final decisions to be made by the Pr.CCsIT/CCsIT/DGsIT. Furthermore, for appeals falling under the jurisdiction of faceless CsIT(AU), such requests will be directed to Pr.CCIT(NFAC) for the necessary action.

This initiative by the CBDT reflects a concerted effort to alleviate the backlog of pending appeals and address cases of genuine hardship on a priority basis. It is a testament to the government’s commitment to enhancing the efficiency of tax administration and justice delivery.

Conclusion

The 2024 guidelines for the priority disposal of appeals by the CBDT mark a critical step towards ensuring a more responsive and efficient tax administration system. By setting clear criteria for expedited appeal processes, the CBDT is ensuring that genuine and exceptional cases are dealt with promptly, thus reducing the burden on appellants and streamlining the resolution of tax disputes. This policy update is a welcome development for taxpayers and reinforces the government’s dedication to fairness and efficiency in tax governance.

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F.No. 279/Misc./M-102/2021-ITJ
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
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Room No. 12, 5^th Floor, Jeevan Vihar Building,
Parliament Street, New Delhi.
Dated: 07th March, 2024

To,
All Pr. CCsIT/Pr.DGsIT/CCsIT/DGsIT

Subject: Guidelines for priority/out of turn disposal of appeals by CsIT(AJAU)/Addl.Jt. CsIT(Appeals) -reg.

Ref: – This office letter F.No. 279/Misc./M-102/2021 dated 29.12.2021.

In supersession of the above-referred letter dated 29.12.2021 and to set a framework for priority/out of turn disposal of pending appeals at the level of CsIT(A/AU) and Addl./Jt.CIT(Appeals), it is 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. 1Cr, 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.

2. 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).

3. This issues with the approval of Chairman, CBDT.

Yours faithfully,

(Tanay Sharma)

Jt. CIT(OSD)ITJ, CBDT

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