INCOME TAX

INSTRUCTION NO. 1973/1999

 Dated: September 28, 1999

Section(s) Referred: 271C ,274 ,276B ,278AA

Statute: Income - Tax Act, 1961

Subject : - Disposal of appeals by Commissioners of Income tax (Appeals) - Regarding

The norms for disposal of appeals by Commissioners of Income-tax (Appeals) were last dealt with in Board's Instruction No. 1895 dated 11.8.92. During the current financial year, disposal of appeals does not form part of the Central Action Plan. It does not follow that there should be no monitoring at all the quantum of disposals by the Commissioners of Income Tax (Appeals). The Chief Commissioners of Income Tax/ Directors General of Income Tax should ensure that Commissioners of Income Tax (Appeals) dispose of 60 appeals per month on an average in their charges. To achieve this rate of disposal, the Chief Commissioners / Directors General of the region would be free to fix individual targets for Commissioners of Income-tax (Appeals) having regard to the nature of cases with that particular Commissioner of Income-tax (Appeals).

2. The Chief Commissioner of Income-tax/ Directors General of Income Tax may also redistribute the work amongst various Commissioner of Income -tax(Appeals) in such a way that the pendency is evenly distributed.

3. The report as required in Instruction 1906 dated 18.5.93 may still be sent to Director (RSP&PR) in the same format.

4. This issues in supersession of all existing Instructions issued on the subject so far.

F. No. 261/1/99/ITJ

(Sandip Pradhan)
Under secretary to the Govt. of India