CBDT notifies JCIT(A)/Addl. CIT(A) for e-appeal proceeding
[Notification No. 40/2023 F. No. 279/Misc./M-42/2023-ITJ]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 14th June, 2023
(INCOME TAX)
S.O. 2624(E).— In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the
Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the Act) and to give effect to the e-Appeals Scheme,
2023 (hereinafter referred to as the Scheme) made under sub-section (5) of section 246 of the Act and published vide
Notification No. 33 of 2023 of the Government of India in the Ministry of Finance, Department of Revenue, vide
number S.O. 2352(E), dated the 29th of May, 2023, in the Gazette of India, Extraordinary, Part II, Section 3, Subsection(ii), the Central Board of Direct Taxes (hereinafter referred to as the Board), hereby directs that the income-tax
authorities specified in column (4) of the Schedule below, having their headquarters at the places specified in the
corresponding entries in column (5) of the said schedule and functioning subordinate to the income-tax authorities
specified in column (3) of the said schedule shall exercise the powers and perform functions, in order to facilitate the
conduct of e-appeal proceedings, in respect of such persons or classes of persons or incomes or classes of income or
cases or classes of cases, with respect to appeals covered under section 246 of the Act, except the cases excluded
under sub-section (6) of that section, as specified by the Board in paragraph 3 of the Scheme.
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