Approval for notifying Commissioners of Income-tax (Appeals) to exercise jurisdiction over the cases under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 - Income Tax - F. No. 279/Misc./M-44/2018-ITJ

F. No. 279/Misc./M-44/2018-ITJ Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes ****** Room No. 12, 5th Floor, Jeevan Vihar Building, Sansad Marg New Delhi, Dated 23rd March, 2021 To, All Principal Chief Commissioners of Income Tax, All Principal Directors General of Income Tax, and All Directors General of Income Tax (Investigation) Madam/Sir, Sub : Approval for notifying Commissioners of Income-tax (Appeals) to exercise jurisdiction over the cases under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 - reg. Ref : Board s letter in F. No. 278/M-44/2018-ITJ dated 1st October, 2018 After implementation of Faceless Appeal Scheme, 2020, Income Tax appeals shall be finalised in a faceless manner with the exception of appeals relating to serious frauds, major tax evasion, sensitive search matters, International tax and Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. As vide DoR s order no. 182/2020 dated 25.09.2020, many posts of the Commissioner of Income-tax (Appeals) have been diverted as Commissioners of Income Tax (Appeal Units) under the newly created National Faceless Appeal Centre and its four Regional Faceless Appeal Centres, including those approved in the Board s letter in F.No.278/M-44/2018-ITJ dated 1st October, 2018, therefore, Board s letter of even number dated 1st October, 2018 needs to be revised. 2. Accordingly, in supersession of Board s letter in F. No. 278/M-44/2018-ITJ dated 1st October, 2018 , approval of the Board is hereby granted for notifying following Commissioners of Income-tax (Appeals) to exercise jurisdiction over the cases under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, in respective Principal Chief Commissioner of Income-tax regions/charges, as per the table below: - S. No. Principal Chief Commissioner of Income-tax Region/ Charge Commissioner of Income-tax (Appeals) to exercise jurisdiction over the cases under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 A B C 1 Andhra Pradesh Telangana Commissioner of Income-tax (Appeals)-11, Hyderabad 2 Bihar Jharkhand Commissioner of Income-tax (Appeals)-3, Patna 3 Delhi Commissioner of Income-tax (Appeals)-31, Delhi 4 Gujarat Commissioner of Income-tax (Appeals)-11, Ahmedabad 5 Karnataka Goa Commissioner of Income-tax (Appeals)-11, Bengaluru 6 Kerala Commissioner of Income-tax (Appeals)-3, Kochi 7 Madhya Pradesh Chhattisgarh Commissioner of Income-tax (Appeals)-3, Bhopal 8 Mumbai Commissioner of Income-tax (Appeals)-51, Mumbai 9 Nagpur Commissioner of Income-tax (Appeals)-3, Nagpur 10 North East Region Commissioner of Income-tax (Appeals) (Central), NER, Guwahati 11 North West Region Commissioner of Income-tax (Appeals)-3, Gurugram 12 Odisha Commissioner of Income-tax (Appeals)-2, Bhubaneswar 13 Pune Commissioner of Income-tax (Appeals)-11, Pune 14 Rajasthan Commissioner of Income-tax (Appeals)-4, Jaipur 15 Tamil Nadu Puducherry Commissioner of Income-tax (Appeals)-18, Chennai 16 Uttar Pradesh (East) Commissioner of Income-tax (Appeals)-3, Lucknow 17 Uttar Pradesh (West) Uttarakhand Commissioner of Income-tax (Appeals)-4, Kanpur 18 West Bengal Sikkim Commissioner of Income-tax (Appeals)-20, Kolkata 19 International Taxation Commissioner of Income-tax (Appeals)-42, Delhi 3. In light of above, I am directed to convey that necessary notification to this effect may kindly be issued by Principal Chief Commissioners of Income-tax. Further, a copy of the notification may kindly be forwarded to this office for records. 4. This approval shall be deemed to have come into force on 25th September 2020 or on the date of creation of post in column C of table in para 2 supra, whichever is later. 5. This issues with the approval of Member (Audit Judicial), Central Board of Direct Taxes, New Delhi. Yours faithfully, (Ankur Goyal) Under Secretary to the Govt. of India Income-tax Judicial-I Section Tele : 011- 23741832