Priority hearings for income-tax appeals allowed for high-demand, excess-refund, court-directed, elderly, or hardship cases. Requests by appellants for priority or out-of-turn disposal of income-tax appeals may be considered where exceptional circumstances exist, based on recommendations of the jurisdictional tax officer and subject to approval by designated senior appellate authorities. Eligible categories include high-demand appeals, appeals with substantially large refunds originally claimed, appeals with court directions for expedition, requests from senior or super-senior citizens, and other cases of genuine hardship.