Quota for disposal of appeals by CIT(A). - Income Tax - 1819/1989

INSTRUCTION NO. 1819/1989 Dated: May 15, 1989 The quota for disposal of appeals by C.I.T.(Appeals) as fixed vide boards Instruction No.1689 dated 6th February, 1986 is 90 appeals per month with a system of weightage. The disposal of one appeal in central circles or in search and seizure cases was taken as equivalent to 3 appeals and disposal of one company appeal was taken as equivalent to one and a half appeals. The quota for disposal of appeals by C.I.T.(Appeals) has now been reviewed by the Board. Keeping in view that there may now be a number of appeals by the assessees against the orders passed u/s.154 of the act on the adjustment made u/s.143(1) it has been decided that the existing quota of 90 appeals per month will continue. The quota for disposal of appeals in central circles would however be 60 appeals only in view of the complex nature of such appeals. The system of weightage has also been reviewed. Existing system of weightage of 3 units would be allowed in respect of appeals involving disputed demand of Rs.2 lakhs and above. This weightage would be applicable to appeals relating to assessments and penalties for concealment only. This weightage will not apply in respect of appeals against other miscellaneous order such as orders u/s.154, adjustment made to income/loss u/s. 143(1) penalities u/s. 271(1)(a) etc. No weightage would be given in respect of appeals setting aside the orders. The Board desire that an order should be set aside only when it is absolutely necessary and not in a routine way. These instructions would be applicable with effect from 1-4-89.