Income Tax update – CBDT introduces E-appeal scheme

The Central Board of Direct Taxes (CBDT) has notified the E-appeal scheme 2023 in which the Joint Commissioner (Appeals) have been made the designated authority. The said scheme shall come into force from the date of its publication in the Official Gazette.

The salient features of the Scheme are as follows :-

1. The scheme shall apply to the appeals covered under section 246 of the Income tax act 1961 except the cases excluded under sub section (6) of that section.
2. The Principal Director General of Income tax (systems) or the Director General of Income tax (systems) shall with the approval of the Central Board of Direct Taxes devise a process to randomly allocate or transfer the appeals to the JCIT (Appeals).
3. In the scheme, the procedure regarding the condonation of delay in filing the appeal, sending notice to Assessing Officer or the appellant, obtaining the report of the Assessing Officer on grounds of appeal or information or document or evidence furnished by the Appellant, requesting the Assessing Officer for making further inquiry under section 250(4) and submit report thereof, have been incorporated.
4.  In the said scheme, procedures related to admissibility of the additional evidences, penalty proceedings, rectification proceedings, appeal proceeding against the order of JCIT (Appeals) have been laid down.
   To view and download the Notification, click here
   Notification No. 32/2023
   Notification No. 33/2023