The Central Government vide notification dated 29th May, 2023 has issued the e-Appeals Scheme, 2023 under the Income-tax Act, 1961. The Joint Commissioner (Appeals) shall dispose of the income tax related appeals filed before it or allocated or transferred to it, in accordance with the provisions of this Scheme.
On assignment of an appeal, the JCIT (Appeals)―
- May condone the delay in filing appeal if the appeal is filed beyond the time permitted and record the reasons for such condonation or otherwise in the appeal order passed;
- Shall give notice to the appellant asking him to file his submission within the date and time specified in such notice and also send a copy of such notice to the Assessing Officer;
- May obtain further information, document or evidence from the appellant or any other person;
- May obtain a report of the Assessing Officer on grounds of appeal or information, document or evidence furnished by the appellant;
- May request the Assessing Officer for making further inquiry and submit a report thereof;
- Shall serve a notice upon the appellant or any other person, or the Assessing Officer to submit such information, document or evidence or report, as the case may be, as may be specified by it or relevant to the appellate proceedings, on a specified date and time.