CIT(A) Must Pass Appellate Order Within 15 Days Of Hearing: CBDT

The CBDT has issued an Instruction dated 19th June 2015 directing that all Commissioner of Income Tax (Appeals) should issue appellate orders within 15 days of the last hearing. It is stated that this directive shall also be applicable to orders passed by the CIT (Administration)/ CCIT as regards matters within their purview under varied Sections of Income Tax Act such as Sections 80G, 264, 263 or Orders under Rule 86 of Second Schedule and under other allied direct taxes. The CBDT has directed all officers to ensure strict compliance of the directive and has warned that any lapse on this account shall be viewed adversely.


F.No.279/Misc 53/2003-ITJ
Government of India
Ministry of finance
Department of Revenue
Central Board of Direct Taxes

New Delhi, the 19th June, 2015

To
All Pr Chief Commissioners of Income Tax

Subject: Instruction No 20/2003, dated 23.12.2003 regarding issue of appellate order within 15 days of the last hearing-reg

Madam/Sir,

CBDT has lately noticed that terms of Instruction No. 20/2013 dated 23-12-2003 (copy enclosed) 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 Sections of Income Tax Act such as Sections 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.

Yours faithfully,

(Priyanka Singh)
Under Secretary to the Government of India
Tel: 26882637


Instruction No. 20/2003

F. No: 279/Misc 53/2003ITJ
Government of India
Ministry of finance
Department of Revenue
Central Board of Direct Taxes

New Delhi, the 23 th Dec, 2003

To
All Chief Commissioner of Income Tax/
Director Generals of Income Tax (Investigations)

Sub: Issue of appellate order within 15 days of the last hearing· reg

Madam/Sir,

The Board has given serious consideration to the delay in passing/ issue of the appellate orders by the Commissioners of Income-tax (Appeals), much after the last date of the hearing/receipt of written submission. This results in undue hardship to the assessee and hampers in smooth interface with assessee.

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 Sections of Income Tax Act such as Sections 80G, 264, 263 or Orders under Rule 86 of Second Schedule and under other allied direct taxes

4. Strict compliance is desired by the Board

(Hindi version will follow)

Yours faithfully

(Yagyasnini Kakkar)
Deputy Secretary to the Govt. of India


9 comments on “CIT(A) Must Pass Appellate Order Within 15 Days Of Hearing: CBDT
  1. Bobjee Kurien says:

    there are appelette order that are not given effect for thirty years.I am not joking . The best part is that the CBDT is fully aware of this so also the revenue secretary

  2. C.Kameswara rao says:

    The CIT(A) has no proper staff, in addition he will be deputed most of the time as CIT – DR to ITAT. How can he do justice to the job. Further, the review by CCIT in case of high demand appeals or in random cases will not allow him to pass the orders in most judicious way, for various reasons.

  3. B D Bhide says:

    The instruction is one sided. It should also address the aspect that many CIT(A) have no steno typist who can complete the task. The instruction will suffer those CIT(A) who are not having a steno. Though with this issue the appellant is not concerned still the issue survives while disposing an appeal within stipulated time limit.
    Further the dispatch of the order must be expedited after passing of an order assuming it is passed within 15 days from the date of hearing.
    Besides there should be an instruction to negate the contentions of appellant where ever he gives exhaustive explanation of perverse observations of the assessing officer in an order subject matter of an appeal before CIT(A). Many time we see the reasons of CIT(A) is “…… to my mind….”. Why the mind ignored the position in law/ the contentions of appellant is not explained. In short CIT(A) is the first stage of getting justice against the disallowance order unfortunately known as “Assessment Order” then only such instruction will work in its spirit.

  4. Rajesh Bhardwaj says:

    The problem of delay in issue of appellate orders cannot be removed by issuing instructions as the instructions of 2003 have apparently been flagrantly violated as admitted in instructions of 2015. There are umpteem ways to circumvent the date of final hearing. In my humble view, section 250(6A) of income tax act, 1961 requires to be amended by omitting the words ” where it is possible” from the section and making it obligatory for CIT(A) to decide the appeal within a period of one year from the end of financial year in which such appeal is filed before him under section 246A(1) of income tax act

  5. ca Ajay Kumar Jain says:

    Time limit should be fixed for deciding appeal from the date of filing of appeal.This is only remedy . The CIT A will give adjournment on one pretext or other in order to comply with circular. The cit(a) should not be asked for remand report . He may call the Ao with assessment record at the time of hearing .

  6. PERMIL GOEL ADVOCATE says:

    T

    • PERMIL GOEL ADVOCATE says:

      Though board instructions were originally issued in 2003. At karnal(haryana)( CCIT Panchkula )No orders are passed in 50% cases heard in past 32 months. Appellant is burdened with advocate charges due to repeated fixation or for enquiring reason of delay. Higher authorities taking no remedial action.

  7. g.baskar says:

    more than the passing of the order, the despatch should be made within 2 weeks. this circular will only make the appellate authorities write “case partly discussed”, and keep repeating the same. The representatives will be asked to unnecessarily visit the office to sign the autograph just to comply with this circular.

  8. D S says:

    That is not a realistic time limit. It assumes that after completing hearing in one case, the CIT(A) has no other work till he passes order on that appeal. 60 days plus a permissible 30 day relaxation in appropriate cases, as in the ITAT, would have been a reasonable time limit.

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