Guidelines for priority/out of turn disposal of appeals by CsIT (AU) and CsIT (Appeals)

F. No. 279/Misc./M-102/2021-ITJ
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Direct Taxes
ITJ Section
***

29.12.2021

To,

All Pr.CCsIT

Subject : Guidelines for priority/ out of turn disposal of appeals by CsIT (AU) and CsIT (Appeals) -reg.-

It has come to notice that many taxpayers have requested for priority/ out of turn hearing of their appeals pending with CsIT(AU) and/or CIT(A). With a view to address the issue it is decided that requests covering genuine and exceptional circumstances. raised at the instance of  the appellant, may be considered by the Pr. CCIT NFAC and CCsTT of Central charges and International Taxation on the basis of recomendations of jurisdictional Pr.CIT/ Pr.CIT(Central)/ CIT (IT), in the following situations-

i) Cases having Demand above Rs. 1 Cr,

ii) Cases where refunds, as originally claimed in ITR, arc in excess of 1,00,000/-,

iii) Cases where directions to this effect have been issued by Courts,

iv) Cases where request is n1adc by senior citizens and/ or super senior citizens,

v) Any other case or genuine hardship.

Yours faithfully,

(Tanay Sharma)
DCIT (OSD) (ITJ)-I

Copy to:- JCIT, Data-Base Cell for uploading on www.irsofficcrsonline.gov.in