The Central Board of Direct Taxes (CBDT) has announced the e-appeals scheme, in 2023.
The scheme shall apply to appeals involving persons or classes of persons, incomes or classes of incomes, cases or classes of cases covered by Section 246, the cases under Section 246(6) are excluded.
In relation to any procedures under the scheme, a person shall not be required to appear in person or through an authorised representative. To the extent that it is technologically possible, the hearing will be conducted by video conferencing or video telephone, including the use of any telecommunication application software offering video conferencing or video telephony, as per the rules enacted by the board.
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The appeals that are submitted, assigned, or transferred to JCIT(A) must be resolved under the conditions of the plan. JCIT(A) shall have access to any income-tax authority, ministerial staff, executive, or consultant that the Board may judge necessary to assist in the handling of the appeals.
The scheme explained the process of the appeal.
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The JCIT (Appeals) may review any directive it has issued in line with the Act’s provisions by a written order, to correct any error that is clear from the record.
If the appellant adheres to any notice, direction, or directive issued under the scheme, the JCIT (Appeals) may issue a show-cause notice and charge a fine throughout the appeals process.
An appeal against a decision made by the JCIT (Appeals) under this scheme must be presented before the Income Tax Appellate Tribunal (ITAT), which has authority over the appellant assessee’s jurisdictional Assessing Officer of the assessee.
