CBDT notifies E-appeals scheme 2023
Recently the Central Board of Direct Taxes (CBDT) has launched the “e-appeal” scheme announced in the budget to reduce the pendency of appeals related to tax deducted at source and tax collection at source.
About E-Appeal Scheme
- Under the ‘e-Appeal Scheme, 2023’, aggrieved assessees can appeal against certain orders passed by an Income-tax Assessing Officer not below the rank of JCIT before the Joint Commissioner/JCIT (Appeals).
- The JCIT (Appeals) shall have income tax authorities, ministerial staff, executives or consultants to assist in disposal of appeals, as may be deemed necessary by the Board.
- The internal communication between the JCIT (Appeals) and the appellant as well as shall be through electronic mode. No person shall be required to appear personally or through an authorized representative in connection with any proceeding under this Scheme.
- The scheme also provides for personal hearing through video conferencing in appeal cases.
- Explain that a new section 246 has been added to Chapter XX of the Income Tax Act by the Finance Act, 2023.
- Finance Minister Nirmala Sitharaman in the Union Budget 2023-24 had proposed to deploy about 100 Joint Commissioners for disposal of small appeals to reduce the pendency of appeals at the Commissionerate level.
Source – Times of India