CBDT vide an Order dated 16.06.2023 specified the exceptions to the recently notified e-Appeal scheme, 2023 (‘Scheme’).
The Order specifies that all the appeals under section 246 and/or section 246A(1)(a)/(b)/(c)/(ha)/(hb)/(q) shall be completed under the e-Appeal scheme, 2023 as notified under section 246(5) of the Income-tax Act, 1961 (‘Act’).
However, certain appeals have been excluded from the Scheme of 2023. This Order outlines various exceptions to this Scheme, which are as follows-
(i) Appeals against assessment orders passed before 13.08.2020 under section 143(3) or section 144 of the Act having disputed demand of more than Rs. 10 lakh and appeals against the penalty orders passed before 12.01.2021 in this case, having disputed demand of more than Rs. 10 lakh.
(ii) Appeals related to:
a) assessment orders passed with respect to cases pertaining to jurisdiction of Commissioner of Income-tax (Central) and appeals against the penalty orders passed in this case.
b) assessments completed in pursuance of search under section 132 or requisition under section 132A of the Act and appeals against the penalty orders passed in this case.
c) assessments completed in pursuance of any action under section 133A of the Act and appeals against the penalty orders passed in this case.
d) assessments where addition/variation in income is made based on seized/impounded material and appeals against the penalty orders passed in this case.
(iii) Appeals in cases pertaining to the jurisdiction of the Commissioner of Income-tax (International Taxation) and appeals against the penalty orders passed in this case.
(iv) Appeals against assessment orders passed on or after 12.09.2019 under the e-Assessment Scheme, 2019, or the Faceless Assessment Scheme, 2019, or under section 144B of the Act.
(v) Appeal against penalty orders passed on or after 12.01.2021 under the Faceless Penalty Scheme, 2021.
The order defines the ‘disputed demand’, to mean:
(i) the difference between the tax on the total income assessed and the tax on the returned income, if filed;
(ii) tax on the total income assessed where no return has been filed;
(iii) for a penalty order, the amount of penalty imposed under Chapter XXI of the Act; and
(iv) Demand raised vide notice under section 156 or intimation issued under section 143(1) or under section 200A(1) or under section 206CB(1), in any other case.
It shall include applicable interest, surcharge and cess.
Finance Act, 2023 has amended section 246 of the Act to include Joint Commissioner (Appeals). Recently, CBDT issued various notifications for the implementation of appeals before the Joint Commissioner (Appeals).
To further ease the manner of filing an application to the Joint Commissioner (Appeals), CBDT has notified the e-Appeal scheme 2023 on 29.05.2023 vide Notification No. 33/2023.
Download CBDT Order dated 16.06.2023 on Exclusions to e-Appeal Scheme 2023 in PDF format
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