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    <description>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.</description>
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      <description>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.</description>
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