Introducing the e-Appeals Scheme 2023


The Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, has issued a notification introducing the e-Appeals Scheme, 2023 under the Income-tax Act, 1961. The scheme aims to facilitate electronic appellate proceedings for appeals filed by individuals under section 246 or section 246A of the Act.

The scheme defines various terms related to electronic communication, designated portals, registered accounts, and authorized representatives. It also establishes the National Faceless Appeal Centre as the central authority for conducting faceless appeal proceedings.

Central Board of Direct Taxes Implements the e-Appeals Scheme

MINISTRY OF FINANCE
(Department Of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION
New Delhi, the 29th May, 2023

(INCOME-TAX)

S.O. 2352(E).-In exercise of the powers conferred by sub-section (5) of section 246 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby makes the following Scheme, namely:-

  1. Short title and commencement.–(1) This Scheme may be called the e-Appeals Scheme, 2023.
    (2) It shall come into force on the date of its publication in the Official Gazette.
  2. Definitions.-
    (1) In this Scheme, unless the context otherwise requires, –

(i) “Act” means the Income-tax Act, 1961 (43 of 1961);

(ii) “addressee” shall have the same meaning as assigned to it in clause (b) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);

(iii) “appeal” means appeal filed by a person under sub-section (1) of section 246 or section 246A of the Act;

(iv) “appellant” means the person who files appeal under 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 General of Income-tax, (Systems);

(xi) “e-appeal” means the appellate proceedings conducted electronically in ‘e-appeal’ facility through the registered account of the appellant in the designated portal;

(xii) “electronic record” shall have the same meaning as assigned to it in clause (t) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);

(xiii) “e-mail” or “electronic mail” and “electronic mail message” means a message or information created or transmitted or received on a computer, computer system, computer resource or communication device including attachments in text, image, audio, video and any other electronic record, which may be transmitted with the message;

(xiv) “Mobile app” shall mean the application software of the Income-tax Department developed for mobile devices which is downloaded and installed on the registered mobile number of the appellant;

(xv) “National Faceless Appeal Centre” shall mean the National Faceless Appeal Centre as set up and notified under the Faceless Appeal Scheme, 2021;

(xvi) “real time alert” means any communication sent to the appellant, by way of Short Messaging Service on his registered mobile number, or by way of update on his Mobile App, or by way of an e-mail at his registered e-mail address, so as to alert him regarding delivery of an electronic communication;

(xvii) “registered account” of the appellant means the electronic filing account registered by the appellant in the designated portal;

(xviii) “registered e-mail address” means the e-mail address at which an electronic communication may be delivered or transmitted to the addressee, including-

(a) the e-mail address available in the electronic filing account of the addressee registered in the designated portal; or

(b) the e-mail address available in the last income-tax return furnished by the addressee; or

(c) the e-mail address available in the permanent account number database relating to the addressee; or

(d) in the case of addressee being an individual who possesses the Aadhaar number, the e-mail address of addressee available in the database of Unique Identification Authority of India; or

(e) in the case of addressee being a company, the e-mail address of the company as available on the official website 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.

  1. 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.
  2. Appeal Authority under the Scheme.-
    (1) The Joint Commissioner (Appeals) [hereinafter referred to as the JCIT (Appeals)], shall dispose of the appeals filed before it or allocated or transferred to it, in accordance with the provisions of this Scheme.

(2) The JCIT (Appeals) shall have such income-tax authority, ministerial staff, executive or consultant to assist in the disposal of appeals, as may be considered necessary by the Board.

  1. Allocation of appeals.-
    The Principal Director General of Income-tax (Systems) or the Director General of Income tax (Systems), as the case may be, shall, with the approval of the Central Board of Direct Taxes, devise a process to randomly allocate or transfer the appeals, referred to in paragraph 3, to the JCIT(Appeals).

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