CBDT guidelines for priority or out of turn disposal of Income Tax CIT (Appeals):

 

 1. 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.

 2. 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.

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

 4. 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.

 5. 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.

 6. Furthermore, for appeals falling under the jurisdiction of faceless CsIT(AU), such requests will be directed to Pr.CCIT(NFAC) for the necessary action.