Central Board of Direct Taxes (CBDT) has notified the e-Appeals Scheme, 2023.
Except for the cases excluded under Section 246(6), 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.
A person shall not be required to appear either personally or through an authorized representative in connection with any proceedings under the scheme. The hearing shall be conducted through video conferencing or video telephony, including the use of any telecommunication application software that supports video conferencing or video telephony, to the extent technologically feasible, in accordance with the procedure laid down by the Board.
The appeals presented to, assigned to, or transferred to JCIT (A) must be decided in accordance with the terms of the scheme. In order to assist in the handling of appeals, JCIT(A) shall have access to any income-tax authority, ministerial staff, executive, or consultant that the Board may deem necessary.
The scheme prescribed the procedure in appeal.
With a view to rectifying any mistake apparent from the record, the JCIT (Appeals) may amend any order passed by it in accordance with the provisions of the Act by an order to be passed in writing.
The JCIT (Appeals) may issue a show cause notice and impose a penalty in the course of appeal proceedings against the appellant for non-compliance with any notice, direction, or order issued under the Scheme.
An appeal against an order passed by the JCIT (Appeals) under this scheme shall lie before the Income Tax Appellate Tribunal having jurisdiction over the jurisdictional Assessing Officer of the appellant assessee.