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 

• Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT
• Merely ex-parte rectifying computation without amending assessment order not make it nullity- ITAT
• Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT
• Cost Inflation Index for FY/Tax Year 2026-27 notified by CBDT. See Up-to-date Table of CII
• Power of CIT(A) u/s 251(1)(a) to remand case can be exercised only in best judgment assessment