Quota for disposal of appeals by Comm.(A). - Income Tax - 1689/CBDT

INSTRUCTION NO. 1689/CBDT Dated: June 2, 1986 Under the existing instructions, the monthly quota for Commissioner (Appeals) is fixed differently for Central Charges, Metropolitan/Charges and mofussil charges. Where appeal involving disputed demand of Rs. 1 lakh or more is decided, at present such disposal is taken as equivalent to disposal of 2 appeals for this purpose. This system was reviewed in a Board Meeting. It has been decided that for and from financial year 1986-87 the quota for disposal of appeals by Commissioner (Appeals) will be as under : (1) Central Circle appeals Search and Seizure appeals. 30 appeals per month. (2) Company Circle appeals 60 appeals per month. (3) Other appeals. 90 appeals per month. Where a Commissioner (Appeal) has mixed appeals Central Circle, Company Circle, Search Seizure and other appeals, disposal of one Central Circle or search seizure appeal will be taken as equivalent to three ordinary appeals and disposal of one Company Circle will be taken as equivalent to 1-1/2 ordinary appeals. In other words, the monthly quota for disposal of appeals by Commissioner (Appeals) is 90 ordinary appeals. However disposal of the Central circle or Search Seizure appeal will be taken as equivalent to three ordinary appeals and one Company Circle appeal will be taken as equivalent to 1-1/2 ordinary appeals for the purpose of quota of 90 ordinary appeals. There will be no separate weightage for disposal of high demand appeals.