Action plan for disposal of old appeals and high demand appeals by AACs and Comm(A). - Income Tax - 1760/CBDT

INSTRUCTION NO. 1760/CBDT Dated: June 11, 1987 Reference is invited to Action Plan for disposal of Old Appeals by AACs and Commissioner (Appeals) in 1986-87 circulated by Instruction No.1710 dated 15th May, 1986. The Action Plan had required that all the appeals filed before 1.4.1984 should be disposed of before 1.4.1987. It is noticed that some appeals filed before 1.4.1984 still remain to be disposed of by AACs and Commissioners (Appeals) in spite of the instructions that the appeals should be fixed and disposed of in chronological order. Disposal of High Demand Appeals is also of vital importance to the Department and Commissioners (Appeals) and AACs are expected to share the concern of the Department for early disposal of these appeals. Old Appeals i.e. filed before 1st April, 1985 and High Demand Appeals must be disposed of in the financial year 1987-88 according to the following Action Plan: (a) Old Appeals Appeals filed upto 31.3.82 to be disposed of by Quarter ending June, 1987. Appeals filed upto 31.3.1983 to be disposed of by Quarter ending September, 1987. Appeals filed upto 31.3.1984 to be disposed of by Quarter ending December, 1987. Appeals filed upto 31.3.1985 to be disposed of by Quarter ending March, 1988. (b) High Demand Appeals All appeals filed upto 1.4.1987 to be disposed of by 30.9.1987. All appeals filed upto 30.9.1987 to be disposed of by 31.12.1987. All appeals filed upto 31.12.1987 to be disposed of by 31.3.1988. The above Action Plan for disposal of Old Appeals and High Demand Appeals may be brought to the notice of all Appellate Assistant Commissioners also.