e-Appeals Scheme, 2023 – Appeals before JCIT (A)
- Scope and Applicability –This scheme applies to appeals covered under Section 246. CBDT may exclude certain classes of cases from this scheme.
- Authorities under the Scheme –JCIT(A) is the appellate authority. Assisted by income-tax officers, staff, executives, or consultants as designated by the Board.
- Procedural Framework
o Assignment of Appeals – Appeals are randomly allocated by the Principal DGIT (Systems) or DGIT (Systems) with CBDT approval.
o Condonation of Delay – JCIT(A) may condone delay in appeal filing after the expiry of the time limit under Section 249, with reasons recorded.
o Notice for Submission – JCIT(A) issues a notice to the appellant to file submissions by a specified date, with a copy to the Assessing Officer (AO).
o Further Enquiries and Reports – JCIT(A), upon admitting the appeal, may:
➢ Call for additional information, document or evidence from the appellant or any other person;
➢ Seek AO’s report on the grounds of appeal or submissions;
➢ Request AO to conduct further inquiry under Section 250(4) and submit a report.
o Additional Grounds of Appeal
➢ May be admitted where the order appealed is under Section 143(1), Section 200A, or passed by CPC.
➢ In other cases, comments of AO are sought before admission.
➢ Grounds are admitted if the omission was not willful or was due to sufficient cause.
➢ JCIT(A) must record reasons for admitting or rejecting such grounds.
o Additional Evidence
➢ JCIT(A) may admit additional evidence where the order appealed is under Section 143(1), Section 200A, or issued by CPC.
➢ Elsewhere, AO’s report on admissibility is required.
➢ Admission or rejection must be reasoned and recorded.
➢ If admitted, the AO is allowed to examine the evidence/witnesses or produce rebuttal evidence or witnesses and furnish a report.
o Production of Documents or Witnesses – AO may request JCIT(A) to direct the appellant to produce specific evidence or examine witnesses.
o Enhancement of Assessment or Penalty – If intending to enhance the assessment, penalty, or reduce the refund:
➢ JCIT(A) shall issue a show-cause notice with reasons.
➢ Appellant must respond within the prescribed time.
o Final Order – This shall be in writing, stating points for determination, decision, and reasoning. A digitally signed order is sent to Appellant, PCCIT/CCIT/PCIT/CIT, AO, and a penalty initiation notice is issued where applicable.
- Penalty and Rectification Proceedings
o Penalty Proceedings
➢ Initiated for non-compliance with any notice or direction;
➢ A show-cause notice is issued;
➢ Based on the reply and material, JCIT(A) may pass a digitally signed penalty order or drop the proceedings with reasons.
o Rectification of Mistake
➢ On application by appellant, any other person, AO, JCIT(A) may rectify mistakes apparent from the record;
➢ Opportunity is granted to the affected party before rectification;
➢ Order is passed digitally and sent to the relevant parties.
- Personal Hearing and Communication Protocol
o Personal Appearance – Not required in faceless proceedings. However, the appellant may request a personal hearing, which shall be:
➢ Allowed by JCIT(A);
➢ Conducted via video conferencing or telephony;
➢ Board shall ensure video conferencing facilities at the necessary locations to avoid denial of opportunity due to lack of technology.
o Mode of Communication—All communications between JCIT(A) and the appellant/authorised representative shall be exchanged by electronic mode wherever feasible, and internal communications with AO, PCCIT/CCIT/PCIT/CIT, shall be exchanged exclusively through electronic mode. Electronic records are authenticated by JCIT(A) through digital signature or by others through digital signature, EVC, or login via registered account.
All communication is authenticated through a registered account, email, or mobile App (with real-time alert via SMS/email/notification). The appellant’s response is deemed authenticated once acknowledged via the registered account.
- Transfer of Appeal and Remand Cases
o Transfer of Case – Appeal may be transferred to another JCIT(A) under Section 120 at any stage of proceedings.
o Remand Cases – If an order of JCIT(A) is set aside and remanded by the ITAT or Court, it is reassigned under this Scheme for further action.
- Administrative Framework
o Functions of the PCCIT (NFAC) – The PCCIT (NFAC), with Board approval, shall perform the following functions:
➢ Allocation/transfer of cases;
➢ Coordination with PDGIT/DGIT(Systems) for appeal allocation processes;
➢ Approval of notice and letter formats;
➢ Issuance of SOPs, including for Video Conferencing; and
➢ Other procedural roles assigned by the Board.
o Power to specify format, mode, procedure, and processes – The PDGIT/DGIT (Systems), in consultation with the PCCIT (NFAC), with Board approval, shall prescribe standards, procedures, and processes for the effective functioning of JCIT(A) in an automated environment, including:
Service of notices, orders, or other communications;
Receipt of information or documents in response;
Issuance of acknowledgements for responses received;
Provision of e-appeal facilities (login, status tracking, downloads);
Access, verification, and authentication of submissions during appeal proceedings;
Centralised receipt, storage, and retrieval of information or documents; and
Other functions assigned by the Board.