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of <h1>Tax Return Appeals: CIT(A) Jurisdiction Over Appeals Processed at Centre Under Centralised Processing of Returns Scheme, 2011</h1> In appellate proceedings under the Centralised Processing of Returns Scheme, 2011, if a tax return is processed at the Centre, any related appeal proceedings are handled by the Commissioner of Income-tax (Appeals) [CIT(A)] who has jurisdiction over the respective Assessing Officer. References to the Commissioner (Appeals) in communications from the Centre refer to this jurisdictional CIT(A). The jurisdictional Assessing Officer is responsible for submitting remand reports, implementing appellate orders, and providing any necessary reports to the CIT(A).
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