e-Appeals Scheme 2023 notified. Procedure for disposal of appeals by JCIT(Appeals)

CBDT notifies e-Appeals Scheme 2023 prescribing procedures for disposal of appeals by JCIT(Appeals)

The CBDT vide Notification No. 33/2023 dated 29.05.2023 has notified e-Appeals Scheme 2023 in respect of disposal of appeals by Joint Commissioner (Appeals). The Scheme shall apply to appeals, in respect of such persons or class of persons, incomes or class of incomes, cases or class of cases, as covered under section 246 of the Act except the cases excluded under sub-section (6) of that section.

The Principal Director General of Income-tax (Systems) or the Director General of Income tax (Systems), with the approval of the Central Board of Direct Taxes, will devise a process to randomly allocate or transfer the appeals to the JCIT(Appeals).

The section 246 of the Income Tax Act 1961 has recently been amended by the Finance Act 2023 for making provision for creation of the post JCIT(Appeals). Sub-section (5) of the section 246 provided that for the purposes of disposal of appeal by the Joint Commissioner (Appeals), the Central Government may make a Scheme, by notification in the Official Gazette, so as to dispose appeals in an expedient manner with transparency and accountability by eliminating the interface between the Joint Commissioner (Appeals) and the appellant in the course of appellate proceedings to the extent technologically feasible and direct that any of the provisions of this Act relating to jurisdiction and procedure for disposal of appeals by Joint Commissioner (Appeals) shall not apply or shall apply with such exceptions, modifications and adaptations as may be specified in the notification.

The Notification provides for Procedure in appeal, penalty proceedings, rectification proceedings and appellate proceedings and other miscellaneous provisions.

CBDT has also issued Notification No. 32/2023 notifying Income-tax (Sixth Amendment) Rules, 2023 making consequential changes in Rule 45, Rule 46A and amending the Form No. 35 

• Non- payment of cost imposed can’t trigger automatic confirmation of an invalid exparte assessment.
• Non-deduction of TDS does not make transaction as unexplained in the hands of deductee – ITAT
• Last date to submit MEF 2026-27 extended to 09.09.2026
• Validity of demand u/s 156 for default u/s 115-O, if assessment order u/s 143(3) has Nil demand
• Issue already examined and adjudicated by CIT(Appeals), can’t be reopened on same set of facts