The CBDT after notifying revised faceless appeal scheme on 28th December, 2021, today ( 30th December,2021 ) issued guidelines for seeking out of turn/ early hearing of appeals before CIT (A) . As per these guidelines cases with demand of more than Rs 1 Cr , cases with original refund claim in excess of Rs 1 lakh, cases where direction of early hearing has been given by Courts, cases where request is made by Sr Citizens and also other genuine hardship can be considered and taken up for out of turn / early hearing. Application/ request to be made to PCIT on whose recommendation PCCIT will consider and give approval.
Regards