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Taxation Central Ministry of Finance Income Tax Act, 1961

CBDT notifies Income Tax e-Appeals Scheme, 2023

29-May-2023 | S.O. 2352(E)

CBDT has issued the Income Tax e-Appeals Scheme, 2023 under the provisions of the Income Tax, 1961, effective from 29th May 2023.

The highlights of the Scheme are:
1. The scheme defines various terms used, including terms like addressee, appeal, appellant, authorized representative, e-appeal, registered account, etc.
2. The scheme applies to appeals filed under Section 246 of the Income-tax Act, 1961, except for cases excluded under Section 4(6).
3. The Joint Commissioner (Appeals) (JCIT) is designated as the appellate authority under the scheme. The JCIT (Appeals) is responsible for disposing of appeals filed before it or allocated or transferred to it.
4. The Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) will devise a process for randomly allocating or transferring appeals to the JCIT (Appeals).
5. The scheme outlines the procedure to be followed in appeal proceedings. It includes provisions for condoning the delay in filing appeals, issuing notices to the appellant and the Assessing Officer, obtaining further information or reports, serving notices for submission of information or evidence, admitting additional grounds of appeal or evidence, and enhancing or reducing assessments or penalties.
6. The JCIT (Appeals) prepares an appeal order stating the points for determination, the decision, and the reasons for the decision. The order is digitally signed and communicated to the appellant, as well as to the relevant tax authorities.
7. Penalty proceedings may be initiated by the JCIT (Appeals) for non-compliance with notices, directions, or orders issued under the scheme.

Further, this scheme aims to introduce electronic filing and processing of appeals in order to streamline and expedite the appeals process under the Income-tax Act, 1961.

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