Type of income tax appeals not to be disposed by JCIT(A) notified

Tuesday, June 20, 2023

In pursuant to the amendments by the Finance Act, 2023, CBDT notifies e-Appeals Scheme, 2023 by notification dated 29.05.2023, where by JCIT(A) has been created and empowered to dispose of the appeals in specified cases.

Vide order dated 16.06.2023, cases (income tax appeals) not to be disposed of by JCIT(A) are notified. e-Appeal Scheme, 2023 will not apply to appeal like;

– Assessment orders passed before Aug 13, 2020 u/s 143(3)/144, having disputed demand more than Rs.10 Lakh.

– assessment orders passed Central charge officer.

– assessments completed in pursuance of search / survey.

– Assessment completed under International Taxation jurisdiction

– Penalty orders passed before Jan 12, 2021 with disputed demand of more than Rs. 10 Lakh.

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