TaxTMI 
TaxTMI 
E-Appeals Scheme, 2023
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....r section 246 or section 246A of the Act; (v) "authorised representative" shall have the same meaning as assigned to it in sub-section (2) of section 288 of the Act; (vi) "automated allocation system" means an algorithm for randomised allocation of cases, by using suitable technological tools, including artificial intelligence and machine learning, with a view to optimise the use of resources; (vii) "computer system" shall have the same meaning as assigned to it in clause (l) of sub-section (l) of section 2 of the Information Technology Act, 2000 (21 of 2000); (viii) "computer resource of appellant" shall include the registered account in the designated portal of the Income-tax Department, or the Mobile App linked to the registered mobile number or the registered email account of the appellant; (ix) "digital signature" shall have the same meaning as assigned to it in clause (p) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (x) "designated portal" means the web portal designated as such by the Principal Chief Commissioner of Income-tax or the Principal Director General or the Director Gener....
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.... of the Ministry of Corporate Affairs; or (f) any e-mail address made available by the addressee to the income-tax authority or any person authorised by such authority; (xix) "registered mobile number" means the mobile number of the appellant, or his authorised representative, appearing in the user profile of the electronic filing account registered by the appellant in the designated portal; (xx) "Rules" means the Income-tax Rules, 1962; and (xxi) "video conferencing or video telephony" means the technological solutions for the reception and transmission of audio-video signals by users at different locations, for communication between people in real-time. (2) Words and expressions used herein and not defined but defined in the Act shall have the same meanings respectively as assigned to them in the Act. 3. Scope of the Scheme.-- The Scheme shall apply to appeals, in respect of such persons or class of persons, incomes or class of incomes, cases or class of cases, as covered under section 246 of the Act except the cases excluded under sub-section(6) of that section. 4. Appeal Authority under the Scheme.-(1) The Joint Commissioner (Appeals....
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....furnish a report as required under sub-clauses (d), (e) or (f) of clause (I), within the date and time specified therein or such extended date and time as may be allowed on the basis of an application made in this behalf, to the JCIT (Appeals); (IV) the appellant may file additional grounds of appeal to the JCIT (Appeals), in such form, as may be specified, specifying therein the reason for omission of such grounds in the appeal filed by him; (V) where the additional ground of appeal is filed,-- (a) the JCIT (Appeals) shall admit such additional ground in case of orders passed under sub-section (1) of section 143 of the Act or under section 200A of the Act or in any other case where the appealable order is an order passed by the Central Processing Centre; (b) in any other case, the JCIT (Appeals) shall send the additional ground to the Assessing Officer for providing comments if any; (c) the Assessing Officer shall furnish their comments, within the date and time specified or such extended date and time as may be allowed on the basis of an application made in this behalf, to the JCIT (Appeals); (d) the JCIT (Appeals) shall, afte....
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....sessing Officer shall furnish the report within the date and time specified or such extended date and time as may be allowed on the basis of an application made in this behalf, to the JCIT (Appeals); (g) the Assessing Officer may request the JCIT (Appeals) to direct the production of any document or evidence by the appellant, or the examination of any witness, as may be relevant to the appellate proceedings; (h) the JCIT (Appeals) for the purposes of making enquiries in the appeal proceedings as referred to in sub-clauses (c) or (e) of clause (I) or where the request referred to in sub-clause (g) is received, may, if it deems fit, send a notice - (A) directing the appellant to produce such document or evidence, as it may specify; or (B) for examination of any other person, being a witness; (i) the appellant or any other person, as the case may be, shall furnish his response to the notice referred to in sub-clause (h), within the date and time specified in the notice or such extended date and time as may be allowed on the basis of application made in this behalf, to the JCIT (Appeals); (VIII) where the JCIT (Appeals) intends to e....
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....aph 6, within the date and time specified in such notice or such extended date and time as may be allowed on the basis of application made in this behalf, to the JCIT (Appeals). (3) The JCIT (Appeals) shall, after taking into account all the relevant material available on the record, including the response furnished, if any, by the appellant or any other person, as the case may be, - (a) prepare a penalty order and serve a copy of such order after digitally signing the same; or (b) for reasons to be recorded in writing, drop the penalty and send an intimation thereof, to the appellant or any other person, as the case may be, and the Assessing Officer, for such action as may be required under the Act. 8. Rectification Proceedings. - (1) With a view to rectifying any mistake apparent from the record the JCIT (Appeals) may amend any order passed by it in accordance with the provisions of the Act, by an order to be passed in writing. (2) Subject to the other provisions of this Scheme, an application for rectification of mistake referred to in subparagraph (1) may be filed with the JCIT (Appeals) by,-- (a) the appellant or any other person, as the ....
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....cations between the JCIT (Appeals), the Assessing Officer and the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, as the case may be, shall be exchanged by electronic mode. 11. Authentication of electronic record.-- For the purposes of this Scheme, an electronic record shall be authenticated by,-- (i) the JCIT (Appeals), in case of order passed under clause (IX) of sub-paragraph (1) of paragraph 6 or under sub-paragraph (3) of paragraph 7 or under sub-paragraph (5) of paragraph 8, by affixing his digital signature; (ii) the appellant or any other person, by affixing his digital signature or under electronic verification code or by logging into his registered account in the designated portal; Explanation. - For the purposes of this paragraph, "electronic verification code" shall have the same meaning as referred to in sub-rule (3) of rule 12 of the Rules. 12. Delivery of electronic record.--(1) Every notice or order or any other electronic communication under this Scheme shall be delivered to the addressee, being the appellant, by way of,-- (a) placing an authenticated copy thereof in the appella....
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....lication software which supports video conferencing or video telephony at such locations as may be necessary, so as to ensure that the appellant, or his authorised representative, or any other person is not denied the benefit of this Scheme merely on the ground that such appellant or his authorised representative, or any other person does not have access to video conferencing or video telephony at his end. 14. Functions of the Principal Chief Commissioner of Income-tax National Faceless Appeal Centre.--The Principal Chief Commissioner of Income-tax (National Faceless Appeal Centre), with the prior approval of Board, for the effective functioning of the Office of the JCIT (Appeals) set-up under this Scheme, shall perform the following functions, namely:__ (i) transfer in and transfer out of cases from e-appeal Scheme; (ii) transfer of cases from one JCIT(Appeals) to another; (iii) co-ordinate with the Principal Director General or Director General of Income tax (Systems) for devising processes for allocation of appeals, if required; (iv) approval of Formats of notices or letter; (v) issuing Standard Operating Procedures for various pro....