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CBDT Notifies JCIT(A)/Addl. CIT(A) for e-Appeal Proceedings


In order to give effect to e-Appeals Scheme, 2023, CBDT vide Notification No. 40/2023 in S.O. 2624(E) dated 14.06.2023 notified Additional/Joint Commissioner of Income-tax (Appeals) [JCIT(A)/Addl. CIT(A)] who shall exercise the powers and perform functions, in order to facilitate the conduct of e-appeal proceedings, in respect of such persons or classes of persons or incomes or classes of income or cases or classes of cases, with respect to appeals covered under section 246 of the Income-tax Act, 1961 (‘Act’), except the cases excluded under sub-section (6) of section 246, as specified by the Board in paragraph 3 of the e-Appeals Scheme.

Further, CBDT vide Notification No. 41/2023 in S.O. 2625(E) dated 14.06.2023 notified that Joint Commissioners of Income-tax (Appeals) or Additional Commissioners of Income-tax (Appeals) shall be subordinate to the Chief Commissioners of Income-tax within whose jurisdiction they perform their functions.

Vide Office Order 136 of 2023 dated 07.06.2023, CBDT has created the post of Additional/Joint Commissioners of Income-tax (Appeals) for 42 cities. Further, CBDT issues Office Order for Appeal Authority under e-Appeals Scheme, 2023 in F No. 187/1/2023-ITA-I dated 07.06.2023.

Finance Act, 2023 introduced a new income tax authority of Joint Commissioner (Appeals) [JCIT (Appeals)] by amending section 246 of the Act to dispose of appeals.

To implement the functioning of the JCIT (Appeals), CBDT vide Notification No. 33/2023, dated 29.05.2023, notified e-Appeals Scheme, 2023, effective from the even date. The Scheme enlists the scope, procedure to be adopted, penalty proceedings, rectification proceedings, and other provisions to ease the implementation.

Now, the Board has notified the Additional/Joint Commissioner of Income-tax (Appeals) in order to facilitate the conduct of e-appeal proceedings.

Download CBDT Notification No. 40/2023 dated 14.06.2023 on Notifying JCIT(A)/Addl. CIT(A) for e-Appeal Proceedings

Download CBDT Notification No. 41/2023 dated 14.06.2023 on Notifying Authority of JCIT(A)/Addl. CIT(A)

Download Office Order 136 of 2023 dated 07.06.2023 on Creation of post of JCIT(A)/Addl. CIT(A)

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