CBDT Notification No. 33/2023-Income Tax, Dated: 29th May, 2023
- The scheme is called e-Appeals Scheme and will come into force once published in the Official Gazette.
- It applies to appeals filed under section 246 of the Income-tax Act, 1961, with the exception of cases excluded under sub-section (6) of that section.
- As per the e-Appeals Scheme, 2023, the Joint Commissioner (Appeals) (JCIT) is designated as the appeal authority. The JCIT (Appeals) is responsible for disposing of appeals that are filed before it or allocated or transferred to it.
- Either the Principal Director General of Income-tax (Systems) or the Director General of Income tax (Systems) will create a procedure for randomly assigning or transferring appeals to the JCIT (Appeals).
- Under the e-Appeals Scheme, 2023, there is a specified procedure to be followed during appeal proceedings. This procedure includes various provisions such as allowing for delays in filing appeals, issuing notices to both the appellant and the Assessing Officer, obtaining additional 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.
- As per the e-Appeals Scheme, 2023, the JCIT (Appeals) is responsible for preparing an appeal order that outlines the points to be determined, the decision, and the reasons for the decision. This order is digitally signed and communicated to both the appellant and relevant tax authorities. He is the authority to initiate penalty proceedings for non-compliance with notices, directions, or orders issued under the scheme.