CBDT notifies e-Appeals Scheme 2023 prescribing procedures for disposal of appeals by JCIT(Appeals)
CBDT 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
In absence of mala fide intention bank should not be treated as assessee in default for late deduction and deposit…
Whether bank account was fraudulently open in the name of assessee is question of fact. High Court declined to entertain…
SBI Concurrent Auditor Empanelment of Chartered Accountant Firms for FY 2024-25 SBI Concurrent Auditor Empanelment of CA Firms for FY…
Change in the constitution of Appellate Authority for CAs CSs and Cost Accountants In 2015, the Ministry of Corporate Affairs…
Trade Tax Department was unjustified in retaining refund beyond stipulated period and adjusting it against default notices issued subsequently. In…
Notice issued u/s 143(2) prior to filing of return of income by the assessee was invalid. Before filing ITR provisions…