CBDT Notifies JCIT(A)/Addl. CIT(A) to Facilitate Conduct of e-Appeal Proceeding
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- By Chetan Kulasri
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- Last Updated on 16 June, 2023
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Notification No. 40/2023, dated 14-06-2023
The Finance Act 2023 introduced a new designated income tax authority of Joint Commissioner (Appeals) [JCIT (Appeals)] vide amendment in section 246 to handle a certain class of cases involving small appeal disputes.
To implement the functioning of the JCIT (Appeals), the Central Board of Direct Taxes (CBDT) notification No. 33/2023, dated 29-05-2023, rolled out e-Appeals Scheme, 2023, effective from 29-05-2023. 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.
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