Instruction No: 20/2003 Date: 23.12.2003
All Chief Commissioner of Income Tax/
Director Generals of Income Tax (Investigation).
Issue of Appellate Order Within 15 days of Last Hearing
The Board has given serious consideration to the delay in passing/issue of the appellate orders by the Commissioner of Income Tax (Appeals), much after the last day of the hearing/receipt of written submission. This results in hardship to the assessee and hampers in smooth interface with assessee.
2. The Board desires that appellate orders by Commissioner of Income Tax (Appeals) should be issued within 15 days of the last hearing. Any lapse on this account shall be viewed adversely.
3. This shall also be applicable to orders passed by the CIT (Administration)/CCIT as regards matters within their purview under varied Sections of Income Tax Act such as Sections 80G, 264, 263 or Orders under Rule 86 of Second Schedule and under other allied direct taxes.
4. Strict compliance is desired by the Board.
Deputy Secretary to the Govt. of India