Key Points
Cases having demand above Rs 1 crore, orCases where a VIP/PMO reference is received for expeditious disposal, orCases where directions to this effect have been issued by the Courts, orCases where request is made by senior citizens and/or super senior citizens, orAny other case of genuine hardship...
"Generally, when an individual files an appeal they have to deposit the tax amount in dispute and it can result in a huge financial burden if the tax appeal is stuck for a long time," he says.. "To set a framework for priority/out of turn disposal of pending appeals at the level of CsIT(A/Au) and Addl./Jt.CIT (Appeals), it is decided that requests for such disposal of appeals, covering genuine and exceptional circumstances, raised at the instance of the appellant or referred to by the Assessing Officer/Range Head, may be considered by the Pr.CCsIT/CCsIT/DGsIT on the basis of recommendations of jurisdictional Pr.CIT/Pr.CIT(Central)/CIT(IT), in the following situations.,".
Experts say that even ordinary citizens of India can contact the PMO for filing such a request for expeditious disposal of their tax appeal cases..
The infamous Vodafone-Idea Income Tax case dragged on for multiple years, so if such a high-profile case comes in the future, then this condition (VIP/PMO reference) can help expedite the disposal of pending tax appeals..
The other four other situations when an individual can file a request for expeditious disposal of appeal include court directions, or a request is being made by senior citizens or super senior citizens or in case of any genuine hardship or in cases where the tax demand is more than Rs 1 crore...
