Allocation of appellate representation directs who will represent high-value and special-category tax appeals before the tribunal. Allocation of appellate representation before the Income Tax Appellate Tribunal assigns CIT(DRs) to represent core search and block assessment appeals and other search-related matters as designated by the CCIT; appeals before Special Benches or Third Member Benches; appeals under section 263; scam-related matters; and appeals exceeding specified city-based monetary thresholds. Sr. DRs handle all other appeals. The CCIT may reassign cases in exceptional circumstances, and both categories must submit monthly performance reports in a proforma to be provided.