Appeal disposal targets require appellate commissioners to meet set monthly averages to reduce pendency and allow regional redistribution. Chief Commissioners of Income-tax and Directors General of Income Tax must ensure Commissioners of Income-tax (Appeals) dispose of an average specified number of appeals per month in their charges; regional heads may fix individual targets according to case nature, redistribute work to equalise pendency, continue sending reports in the prescribed format to Director (RSP&PR), and note that this instruction supersedes all prior instructions on the subject.