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<h1>E-Appeals Scheme 2023: Streamlining Income Tax Appeals with Digital Processes u/s 246 for Efficient Resolution.</h1> The E-Appeals Scheme, 2023, introduced by the Central Government under the Income-tax Act, 1961, facilitates electronic appellate proceedings for income tax appeals. The scheme applies to specific appeals under section 246, excluding certain cases. The Joint Commissioner (Appeals) is responsible for handling these appeals, with the process involving digital communication, automated allocation, and the potential for video conferencing. The scheme outlines procedures for appeal submission, evidence presentation, and penalty proceedings, emphasizing electronic communication and digital authentication. The Principal Chief Commissioner of Income-tax oversees the scheme's implementation, ensuring efficient operation within an automated environment.