Exclusive Jurisdiction of one CIT-A overs cases assessed under the Black Money Act 2015.

Exclusive Jurisdiction of one CIT-A overs cases assessed under the Black Money Act 2015. Nineteen such stations notified by CBDT 

The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BM Act) has been  enacted  to deal with the problem of Black money in the form of undisclosed foreign income and assets, and to provide for imposition of tax on such  undisclosed foreign income and asset held outside India and for matters connected therewith  or incidental thereto.

As per section 15 of the BM Act, any person aggrieved with the order passed by the Assessing Officer under the BM Act, may file an appeal to the Commissioner (Appeals). However, Commissioner (Appeals) under the BM Act have not yet been notified and the jurisdiction has also not been assigned to such Commissioner (Appeals).

Exclusive jurisdiction to one Commissioner (Appeals) over cases assessed under the BM Act

cases assessed under the Black Money Act 2015

In view of the above, it has been decided by the Central Board Direct Taxes (the Board) that one of the Commissioner (Appeals) under the Income Tax Act, 1961 in each  Pr. CCIT Region may be given jurisdiction over the cases assessed under the BM Act.

Further, it is proposed that such Commissioner (Appeals) under the Income-tax Act, 1961 to be notified under the BM Act, 2015 may be stationed, as per the table below: –

S. No. Pr. CCIT Region Station of the CIT(A) to be notified as Commissioner (Appeals) under the BM Act,  2015
1. Delhi Delhi
2. Mumbai Mumbai
3. NWR Chandigrah
4. Rajasthan Jaipur
5. UP East Lucknow
6. UP West and Uttarakhand Kanpur
7. Madhya Pradesh and  Chattisgarh Bhopal
8. Bihar and Jharkhand Patna
9. West Bengal and Kolkata Sikkim
10. North Eastern Region Guwahati
11. Odisha Bhubaneswar
12. Andhra Pradesh  and Telangana Hyderabad
13. Tamilnadu and Puducherry Chennai
14. Kerala Kochi
15. Karnataka and Goa Bengaluru
16. Pune Pune
17. Nagpur Nagpur
18. Gujarat Ahmedabad
19. International Taxation Delhi

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