E-Appeals Scheme, 2023 - 33/2023 - Income Tax

E-appeals Scheme enables electronic appellate processing and video hearings with digital service and authenticated orders.

The e-Appeals Scheme, 2023 establishes an electronic appellate procedure under which the JCIT (Appeals) disposes of appeals through a designated portal and Mobile App, using defined concepts such as registered account, registered e-mail and digital signature. It mandates random allocation of cases via an automated allocation system; prescribes electronic service, response timelines, admission of additional grounds and evidence, and procedures for notices, hearings by video conferencing, penalty initiation for non-compliance, rectification of mistakes, digital authentication of orders, and appellate escalation to the Tribunal, while preserving application of other statutory provisions.