CBDT launches e-appeals scheme 2023

By siliconindia  |  Tuesday, 30 May 2023, 05:15:13 PM IST

CBDT launches e-appeals scheme 2023
The Central Board of Direct Taxes (CBDT) introduced “e appeal” scheme declared in the budget to reduce pendency of appeals related to Tax Deducted at Source (TDS) default issues and tax collection at source (TCS). The plan empowers the Joint Commissioner (Appeals) for disposing of appeals filed before it or allocated or transferred to it, with power to send show cause notice, initiate penalty under the relevant provisions of the Act.
They will have no power to issue summons, as there is no provision of physical meeting either personally or through authorised representatives in connection with any proceedings under this Scheme. An appeal for personal hearing by the appellate will be through video conference.
The centre has already amended the Finance Bill to Insert Designation New Joint Commissioner (Appeals) in the Income Tax Act.
The CBDT will deploy about 100 posts of joint commissioners of the income tax department for this purpose.
“The JCIT (Appeals) shall have such income-tax authority, ministerial staff, executive or consultant to assist in the disposal of appeals, as may be considered necessary by the Board,” CBDT said in a circular issued on Tuesday.
Officials said the appeals dealt here will be mainly relating to TDS default, the orders on TDS default, and the orders on the processing of return of income among others.
Under the Income Tax law, an order issued by the tax authority can be challenged by the taxpayer first before an officer holding the charge of Commissioner (Appeals) followed by appeals to the Income Tax Appellate Tribunal (ITAT), the High Courts and the Supreme Court.
In her Budget speech Finance Minister Nirmala Sitharaman had proposed an E-Appeal scheme for disposal of small appeals and to reduce the pendency of appeals at the commissioner level.
“This is a welcome move and introduction of another authority at the CIT(A) level should help reduce the backlog of pending cases,” Amit Singhania, Partner, Shardul Amarchand Mangaldas said.

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