CIT (Appeals) must pass order within 15 days of hearing

INSTRUCTION [F.NO.279/MISC/53/2003-ITJ], DATED 19-6-2015

CBDT has lately noticed that terms of Instruction No. 20/2013, dated 23.12.2003 on the subject mentioned above are not being adhered to. The operative part of the Instruction is reproduced below for ready reference:

“2. The Board desires that appellate orders by Commissioner of Income Tax(Appeals) should be issued within 15 days of the last hearing. Any lapse on this account shall be viewed adversely.”

“3. This shall be applicable to orders passed by the CIT(Administration)/CCIT as regards matters within their purview under varied Section of Income Tax Act such as Section 80G, 264, 263 or Orders under Rule 86 of Second Schedule and under other allied direct taxes.”

2. You are requested to ensure strict compliance of the above by all the officers concerned.

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