Guidelines for priority/out of turn disposal of appeals by CsIT (AU) and CsIT (Appeals) - Income Tax - F. No.279/Misc./M-102/2021-ITJ

F. No.279/Misc./M-102/2021-ITJ Government of India (Ministry 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 CCsIT of Central charges and International Taxation, 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. ii) Cases where refunds, as originally claimed in ITR, are in excess of Rs. 1,00,000/-, iii) Cases where directions to this effect have been issued by Courts, iv) Cases where request is made by senior citizens and/or super senior citizens, v) Any other case of genuine hardship. Yours faithfully, (Tanay Sharma) DCIT (OSD)(ITJ)-I