F.No.279\/Misc 53\/2003-ITJ
\nGovernment of India
\nMinistry of finance
\nDepartment of Revenue
\nCentral Board of Direct Taxes<\/p>\n
New Delhi, the 19th June, 2015<\/p>\n
To
\nAll Pr Chief Commissioners of Income Tax<\/p>\n
Subject: Instruction No 20\/2003, dated 23.12.2003 regarding issue of appellate order within 15 days of the last hearing-reg<\/strong><\/p>\nMadam\/Sir,<\/p>\n
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:<\/p>\n
“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.<\/p>\n
“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.\u201d<\/p>\n
2. You are requested to ensure strict compliance of the above by all the officers concerned.<\/p>\n
Yours faithfully,<\/p>\n
(Priyanka Singh)
\nUnder Secretary to the Government of India
\nTel: 26882637<\/p><\/blockquote>\n
<\/p>\n
Instruction No. 20\/2003<\/strong><\/p>\nF. No: 279\/Misc 53\/2003ITJ
\nGovernment of India
\nMinistry of finance
\nDepartment of Revenue
\nCentral Board of Direct Taxes<\/p>\n
New Delhi, the 23 th Dec, 2003<\/p>\n
To
\nAll Chief Commissioner of Income Tax\/
\nDirector Generals of Income Tax (Investigations)<\/p>\n
Sub: Issue of appellate order within 15 days of the last hearing\u00b7 reg<\/strong><\/p>\nMadam\/Sir,<\/p>\n
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.<\/p>\n
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.<\/p>\n
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<\/p>\n
4. Strict compliance is desired by the Board<\/p>\n
(Hindi version will follow)<\/p>\n
Yours faithfully<\/p>\n
(Yagyasnini Kakkar)
\nDeputy Secretary to the Govt. of India<\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"
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<\/p>\n
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