e-Appeals Scheme 2023: With an aim to reduce the pendency of appeals at the level of income tax commissioners, the Central Board of Direct Taxes (CBDT) has notified an e-Appeals Scheme, 2023. The scheme will ensure electronic filing and processing of appeals.
Under the ‘e-Appeals Scheme, 2023’, the Joint Commissioner (Appeals) shall dispose of the appeals filed before it or allocated or transferred to it.
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Presenting the Union Budget 2023-23, Finance Minister Nirmala Sitharaman proposed to deploy about 100 joint commissioners for the disposal of small appeals to reduce the pendency of appeals at the commissioner level.
Under the e-appeals scheme, 2023, aggrieved assessees can appeal certain orders before JCIT (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.
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“An appellant or his/her authorised representative, as the case may be, may request for a personal hearing to make his oral submissions or present his case before the JCIT (Appeals), and the concerned JCIT (Appeals) shall allow the request for personal hearing and communicate the date and time of hearing to the appellant,” the official notification released by the CBDT read.
“Such hearing shall be conducted through video conferencing or video telephony, including use of any telecommunication application software which supports video conferencing or video telephony, to the extent technologically feasible, in accordance with the procedure laid down by the Board,” the notification read.
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Nangia Andersen India Partner Neeraj Agarwala, as per PTI, said the implementation of e-appeals is a progressive step towards a more efficient, accessible, and accountable tax system.
“By taking the necessary precautions, such as meticulous preparation and providing comprehensive supporting documentation to substantiate their claims, taxpayers can look forward to speedy disposals. However, a lot will depend on the implementation of the procedures and providing adequate time for response to the taxpayers,” Agarwala added.
