Disposal of appeals by AACs and Comm.(A). - Income Tax - 1662/CBDT

INSTRUCTION NO. 1662/CBDT Dated: November 21, 1985 There is no statutory time limit for DISPOSAL of appeal by Appellate Assistant Commissioner (AAC) and Commissioner (Appeals). The public Accounts Committee in Para 5.25 of their 217th Report (1983-84) (7th Lok Sabha) observed that, therefore, there is a tendency for arrears to get accumulated. The PAC recommended that a time limit should be fixed for decision by these appellate authorities. The Board desire that appeals should be fixed and disposed of by AACs and Commissioner (Appeals) in a chronological order subject to disposal of High Demand Appeals on priority basis. Normally no appeal should remain pending beyond a period of 18 months. The Board has further decided that Commissioner (Appeals) should send to their Zonal Members every quarter, list of appeals which remain pending beyond a period of 18 months with reasons for non-disposal for each of these appeals. Commissioners(Admn.) should obtain and send similar reports to the Zonal Members in respect of AACs in their Charge. The first report should be sent in respect of the position as on 31st March, 1986. This report should reach the Board by 20th of April, 1986.