A. History
First authority for appeal, Commissioner (Appeals) are currently overburdened due to the huge number of appeals and the pendency being carried forward every year. In order to clear this bottleneck, Finance Act 2023 created appeal authority at the Joint Commissioner/ Additional Commissioner level [JCIT(A)] to handle certain classes of cases involving small amounts of disputed demand.
B. Notification
Vide notification No. 33/2023/F.No. 370142/10/2023-TPL dated 29th May 2023, e-Appeals Scheme, 2023 notified. Power, duties and functioning of JCIT(A) are similar to CIT(A).
C. Allocation and Communication of Appeal
Randomised allocation of cases will be done, by using suitable technological tools, including artificial intelligence and machine learning, with a view to optimise the use of resources.
Electronic communication will be done to the e-mail address available in
– Income tax portal portal; or
– Last income-tax return or
– PAN; or
– Aadhaar or
– In the case of a company, e-mail address available at MCA
D. Procedure of Appeal
On assignment of an appeal, the JCIT (A) can
– condone the delay
– give notice,
– direct officer for further inquiry, ask for report from assessing officer in case of additional evidence or additional ground is filed by assessee,
– examination of any other person, being a witness
– enhance an assessment or a penalty or reduce the amount of refund
– Personal hearing through video conference
