e-Appeals Scheme 2023

May 31, 2023

The Central Board of Direct Taxes (CBDT) has recently launched the “e appeal” scheme, aimed at addressing the issue of pending appeals related to Tax Deducted at Source (TDS) default and tax collection at source (TCS). This new initiative is expected to streamline the appeal process and expedite the resolution of such cases.

Empowering the Joint Commissioner (Appeals)

Under the “e appeal” scheme, the Joint Commissioner (Appeals) is entrusted with the responsibility of disposing of appeals filed before them or allocated/transferred to them. They hold the power to send show cause notices and initiate penalties in accordance with the relevant provisions of the Act. However, it’s important to note that they do not have the authority to issue summons.

Conducting Personal Hearings through Video Conference

In order to ensure a seamless appeal process, personal hearings for appeals will be conducted through video conferences. This approach not only saves time and resources but also enables effective communication between the parties involved. It promotes convenience and efficiency in the appeal proceedings.

Amendment to the Income Tax Act

To accommodate this scheme, the Income Tax Act has been amended to include the designation of “New Joint Commissioner (Appeals).” This amendment strengthens the framework and provides a dedicated authority to handle the appeals efficiently.

Deployment of Joint Commissioners

To effectively implement the “e appeal” scheme, the CBDT plans to deploy approximately 100 posts of joint commissioners from the income tax department. These officials will work closely with the Joint Commissioner (Appeals) to ensure the smooth functioning of the scheme and facilitate the timely resolution of appeals.

Focus on TDS Default and Processing of Return of Income

The “e appeal” scheme primarily focuses on resolving appeals related to TDS default, orders on TDS default, and orders on the processing of return of income. By targeting these specific areas, the scheme aims to address key issues and reduce the pendency of appeals in these categories.

Reducing Pendency and Enhancing Efficiency

The introduction of the “e appeal” scheme aligns with the government’s commitment to enhance the efficiency of the tax administration system. By streamlining the appeal process and reducing the backlog of pending cases, this scheme contributes to a more effective and timely resolution of tax-related matters.

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