Jurisdiction of CIT Appeals under the Black Money Act 2015. Region wise list including additional powers for cases of International Taxation Notification
F.No. 279/Misc./M-44/2018-ITJ
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes
******
Room No.12, 5th Floor,
Jeevan Vihar Building, Sansad Marg
New Delhi, Dated 1st October, 2018
To,
All Pr. Chief Commissioners of Income Tax,
Madam/Sir,
Kindly take reference to Board’s letter F. No. 279/Misc/M-44/2018-ITJ dated 16.04.2018 vide which every CCA region was required to notify one CIT(A) to exercise jurisdiction in the cases under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BM Act). In response, proposals have been received from the offices of Pr.CCsIT from all the regions.
Accordingly, approval of the Board is here by granted for notifying following CsIT(A) in respective CCA regions as per the list below:-
| S. No. | CCA Region | CsIT(A) exercising jurisdiction under the Black Money Act, 20 15 |
| 1 | A.P. & Telangana | CIT(A)-11, Hyderabad |
| 2 | Bihar & Jharkhand | CIT(A)-1, Patna |
| 3 | Delhi | CIT(A)-20, Delhi |
| 4 | Gujarat | CIT(A)-11, Ahmedabad |
| 5 | Karnataka & Goa | CIT(A)-12, Bengaluru |
| 6 | Kerala | CIT(A)-3, Kochi |
| 7 | MP & CG | CIT(A)-1, Bhopal |
| 8 | Mumbai | CIT(A)-5, Mumbai |
| 9 | Nagpur | CIT(A)-3, Nagpur |
| 10 | NER | CIT(A)-1, Guwahati |
| 11 | NWR | CIT(A)-2, Chandigarh |
| 12 | Odisha | CIT(A)-2, Bhubaneswar |
| 13 | Pune | CIT(A)-11, Pune |
| 14 | Rajasthan | CIT(A)-1, Jaipur |
| 15 | Tamil Nadu | CIT(A)-17, Chennai |
| 16 | UP (East) | CIT(A)-3, Lucknow |
| 17 | UP (West) | CIT(A)-3, Kanpur |
| 18 | W.B. & Sikkim | CIT(A)-20, Kolkata |
3. Additionally, approval of Board is also granted in respect of notifying CIT(A)-42, Delhi to exercise the additional powers and perform the functions in respect of any appeal filed by cases or class of cases of persons specified within the span and control for the cases of International Taxation falling under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BM ACT).
4. In light of above, I am directed to convey that necessary notification to this effect may be issued by every CCIT at the earliest, wherever such notifications have not been issued so far. Further, a copy of the notification must invariably be forwarded to this office for record.
This issues with the approval of Member (A&J), CBDT
Yours faithfully,
(Abhishek Gautam)
DCIT (OSD) (ITJ-I), CBDT
Tele: 011- 23741832
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