The Central Board of Direct Taxes (CBDT) has launched “e appeal” scheme announced in the budget to reduce pendency of appeals related to Tax Deducted at Source (TDS) default issues and tax collection at source (TCS).
About e-Appeals Scheme
- Under the ‘e-Appeals Scheme, 2023’, aggrieved assessees can appeal certain orders before the Joint Commissioner (Appeals) passed by an assessing officer below the rank of JCIT.
- The JCIT (A) will have income-tax authority, ministerial staff, executive or consultant to assist in the disposal of appeals, as may be considered necessary by the board.
- All communication between the JCIT (A) and the appellant as well as internal communication would be through electronic mode.
- A person shall not be required to appear either personally or through authorised representative in connection with any proceedings under this scheme.
- The scheme also provides for personal hearings through video conferencing in appeal cases, where the assessee has filed an appeal against the assessment order of taxmen.
- The Finance Act, 2023 inserted a new Section 246 in Chapter XX of the Income Tax Act.
- Finance minister Nirmala Sitharaman had in the Union Budget 2023-24 proposed to deploy about 100 joint commissioners for disposal of small appeals to reduce the pendency of appeals at commissioner level.
