Effect to the E-Appeals Scheme, 2023 - Prescribed income tax authorities shall exercise the powers and perform functions to facilitate the conduct of e-appeal proceedings with respect to appeals covered under section 246 - 40/2023 - Income Tax

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION NO. 40/2023 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, Sub-section (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. SCHEDULE S. No. Pr. Chief Commissioner of Income Tax (Headquarter) Chief Commissioner of Income-tax, (Headquarter) Income-tax authority Headquarter (1) (2) (3) (4) (5) 1 Pr.CCIT, Andhra Pradesh and Telangana (Hyderabad) Chief Commissioner of Income-tax, Vijayawada (Vijayawada) Additional/Joint Commissioner of Income-tax (Appeals)-1, Hyderabad Hyderabad 2 Additional/Joint Commissioner of Income-tax (Appeals)-2, Hyderabad 3 Additional/Joint Commissioner of Income-tax (Appeals) -3, Hyderabad 4 Additional/Joint Commissioner of Income-tax (Appeals) -4, Hyderabad 5 Chief Commissioner of Income-tax, Visakhapatnam (Visakhapatnam) Additional/Joint Commissioner of Income-tax (Appeals) -1, Vishakhapatnam Vishakhapatnam 6 Additional/Joint Commissioner of Income-tax (Appeals) -2, Vishakhapatnam 7 Additional/Joint Commissioner of Income-tax (Appeals)-3, Bhubaneswar Bhubaneswar 8 Pr. CCIT, Bihar and Jharkhand (Patna) Chief Commissioner of Income-tax, Ranchi (Ranchi) Additional/Joint Commissioner of Income-tax (Appeals), Patna Patna 9 Additional/Joint Commissioner of Income-tax (Appeals), Ranchi Ranchi 10 Pr.CCIT, Gujarat (Ahmedabad) Chief Commissioner of Income-tax, Ahmedabad-2 (Ahmedabad) Additional/Joint Commissioner of Income-tax (Appeals) -1, Ahmedabad Ahmedabad 11 Additional/Joint Commissioner of Income-tax (Appeals) -2, Ahmedabad 12 Additional/Joint Commissioner of Income-tax (Appeals) -3, Ahmedabad 13 Chief Commissioner of Income-tax, Vadodara (Vadodara) Additional/Joint Commissioner of Income-tax (Appeals) -1, Surat Surat 14 Additional/Joint Commissioner of Income-tax (Appeals) -2, Surat 15 Additional/Joint Commissioner of Income-tax (Appeals) -1, Vadodara Vadodara 16 Additional/Joint Commissioner of Income-tax (Appeals) -2, Vadodara 17 Pr.CCIT, Pune (Pune) Chief Commissioner of Income-tax, Nashik (Nashik) Additional/Joint Commissioner of Income-tax (Appeals), Aurangabad Aurangabad 18 Additional/Joint Commissioner of Income-tax (Appeals), Nashik Nashik 19 Additional/Joint Commissioner of Income-tax (Appeals)-1, Pune Pune 20 Additional/Joint Commissioner of Income-tax (Appeals)-2, Pune 21 Chief Commissioner of Income-tax, Thane (Thane) Additional/Joint Commissioner of Income-tax (Appeals)-1, Nagpur Nagpur 22 Additional/Joint Commissioner of Income-tax (Appeals)-2, Nagpur 23 Additional/Joint Commissioner of Income-tax (Appeals), Thane Thane 24 Pr.CCIT, Rajasthan (Jaipur) Chief Commissioner of Income-tax, Jodhpur (Jodhpur) Additional/Joint Commissioner of Income-tax (Appeals) -1, Jaipur Jaipur 25 Additional/Joint Commissioner of Income-tax (Appeals)-2, Jaipur 26 Additional/Joint Commissioner of Income-tax (Appeals), Udaipur Udaipur 27 Additional/Joint Commissioner of Income-tax (Appeals), Jodhpur Jodhpur 28 Pr.CCIT, Tamil Nadu (Chennai) Chief Commissioner of Income-tax, Chennai-3 (Chennai) Additional/Joint Commissioner of Income-tax (Appeals) -1, Chennai Chennai 29 Additional/Joint Commissioner of Income-tax (Appeals) -2, Chennai 30 Additional/Joint Commissioner of Income-tax (Appeals) -3, Chennai 31 Additional/Joint Commissioner of Income-tax (Appeals), Madurai Madurai 32 Chief Commissioner of Income-tax, Chennai-4 (Chennai) Additional/Joint Commissioner of Income-tax (Appeals) -4, Chennai Chennai 33 Additional/Joint Commissioner of Income-tax (Appeals) -5, Chennai 34 Additional/Joint Commissioner of Income-tax (Appeals) -6, Chennai 35 Chief Commissioner of Income tax, Triuchirapalli (Triuchirapalli) Additional/Joint Commissioner of Income-tax (Appeals) -1, Coimbatore Coimbatore 36 Additional/Joint Commissioner of Income-tax (Appeals) -2, Coimbatore 37 Additional/Joint Commissioner of Income-tax (Appeals), Kochi Kochi 38 Additional/Joint Commissioner of Income-tax (Appeals), Thiruvananthapuram Thiruvan- anthapuram 39 Pr.CCIT, UP(East) (Lucknow) Chief Commissioner of Income-tax, Bareilly (Bareilly) Additional/Joint Commissioner of Income-tax (Appeals)-1, Lucknow Lucknow 40 Additional/Joint Commissioner of Income-tax (Appeals)-2, Lucknow 41 Additional/Joint Commissioner of Income-tax (Appeals), Varanasi Varanasi 42 Additional/Joint Commissioner of Income-tax (Appeals), Prayagraj Prayagraj 43 Pr.CCIT, UP (West) and Uttarakhand (Kanpur) Chief Commissioner of Income-tax, Dehradun (Dehradun) Additional/Joint Commissioner of Income-tax (Appeals)-1, Noida Noida 44 Additional/Joint Commissioner of Income-tax (Appeals)-2, Noida 45 Additional/Joint Commissioner of Income-tax (Appeals), Agra Agra 46 Additional/Joint Commissioner of Income-tax (Appeals), Kanpur Kanpur 47 Pr.CCIT, West Bengal and Sikkim (Kolkata) Chief Commissioner of Income-tax, Kolkata-3 (Kolkata) Additional/Joint Commissioner of Income-tax (Appeals)-1, Kolkata Kolkata 48 Additional/Joint Commissioner of Income-tax (Appeals)-2, Kolkata 49 Additional/Joint Commissioner of Income-tax (Appeals)-3, Kolkata 50 Chief Commissioner of Income-tax, Kolkata-4 (Kolkata) Additional/Joint Commissioner of Income-tax (Appeals)-4, Kolkata 51 Additional/Joint Commissioner of Income-tax (Appeals)-1, Guwahati Guwahati 52 Additional/Joint Commissioner of Income-tax (Appeals)-2, Guwahati 53 Chief Commissioner of Income-tax, Kolkata-5 (Kolkata) Additional/Joint Commissioner of Income-tax (Appeals)-5, Kolkata Kolkata 54 Additional/Joint Commissioner of Income-tax (Appeals)-6, Kolkata 55 Additional/Joint Commissioner of Income-tax (Appeals)-7, Kolkata 56 Chief Commissioner of Income-tax, Kolkata-6 (Kolkata) Additional/Joint Commissioner of Income-tax (Appeals)-1, Siliguri Siliguri 57 Additional/Joint Commissioner of Income-tax (Appeals)-2, Siliguri 58 Pr.CCIT, Karnataka and Goa (Bengaluru) Chief Commissioner of Income-tax, Bengaluru- 2 (Bengaluru) Additional/Joint Commissioner of Income-tax (Appeals)-1, Bengaluru Bengaluru 59 Additional/Joint Commissioner of Income-tax (Appeals)-2, Bengaluru 60 Additional/Joint Commissioner of Income-tax (Appeals)-3, Bengaluru 61 Additional/Joint Commissioner of Income-tax (Appeals)-4, Bengaluru 62 Chief Commissioner of Income-tax, Panaji (Panaji) Additional/Joint Commissioner of Income-tax (Appeals), Panaji Panaji 63 Additional/Joint Commissioner of Income-tax (Appeals), Mysore Mysore 64 Pr.CCIT, Madhya Pradesh and Chhattisgarh (Bhopal) Chief Commissioner of Income-tax, Indore (Indore) Additional/Joint Commissioner of Income-tax (Appeals), Gwalior Gwalior 65 Additional/Joint Commissioner of Income-tax (Appeals), Indore Indore 66 Additional/Joint Commissioner of Income-tax (Appeals), Bhopal Bhopal 67 Additional/Joint Commissioner of Income-tax (Appeals), Raipur Raipur 68 Pr.CCIT, North West Region (Chandigarh) Chief Commissioner of Income-tax, Ludhiana (Ludhiana) Additional/Joint Commissioner of Income-tax (Appeals)-1, Gurugram Gurugram 69 Additional/Joint Commissioner of Income-tax (Appeals)-2, Gurugram 70 Additional/Joint Commissioner of Income-tax (Appeals), Panchkula Panchkula 71 Additional/Joint Commissioner of Income-tax (Appeals), Faridabad Faridabad 72 Additional/Joint Commissioner of Income-tax (Appeals)-1, Ludhiana Ludhiana 73 Additional/Joint Commissioner of Income-tax (Appeals)-2, Ludhiana 74 Chief Commissioner of Income-tax, Shimla (Shimla) Additional/Joint Commissioner of Income-tax (Appeals)-1, Chandigarh Chandigarh 75 Additional/Joint Commissioner of Income-tax (Appeals)-2, Chandigarh 76 Pr.CCIT, Delhi (Delhi) Chief Commissioner of Income-tax, Delhi-7 (Delhi) Additional/Joint Commissioner of Income-tax (Appeals)-1, Delhi Delhi 77 Additional/Joint Commissioner of Income-tax (Appeals)-2, Delhi 78 Additional/Joint Commissioner of Income-tax (Appeals)-3, Delhi 79 Additional/Joint Commissioner of Income-tax (Appeals)-4, Delhi 80 Chief Commissioner of Income-tax, Delhi-8 (Delhi) Additional/Joint Commissioner of Income-tax (Appeals)-5, Delhi 81 Additional/Joint Commissioner of Income-tax (Appeals)-6, Delhi 82 Additional/Joint Commissioner of Income-tax (Appeals)-7, Delhi 83 Additional/Joint Commissioner of Income-tax (Appeals)-8, Delhi 84 Chief Commissioner of Income-tax, Delhi-9 (Delhi) Additional/Joint Commissioner of Income-tax (Appeals)-9, Delhi 85 Additional/Joint Commissioner of Income-tax (Appeals)-10, Delhi 86 Additional/Joint Commissioner of Income-tax (Appeals)-11, Delhi 87 Additional/Joint Commissioner of Income-tax (Appeals)-12, Delhi 88 Pr.CCIT, Mumbai (Mumbai) Chief Commissioner of Income-tax, Mumbai-7 (Mumbai) Additional/Joint Commissioner of Income-tax (Appeals)-1, Mumbai Mumbai 89 Additional/Joint Commissioner of Income-tax (Appeals)-2, Mumbai 90 Additional/Joint Commissioner of Income-tax (Appeals)-3, Mumbai 91 Chief Commissioner of Income-tax, Mumbai-8 (Mumbai) Additional/Joint Commissioner of Income-tax (Appeals)-4, Mumbai 92 Additional/Joint Commissioner of Income-tax (Appeals)-5, Mumbai 93 Additional/Joint Commissioner of Income-tax (Appeals)-6, Mumbai 94 Chief Commissioner of Income-tax, Mumbai-9 (Mumbai) Additional/Joint Commissioner of Income-tax (Appeals)-7, Mumbai 95 Additional/Joint Commissioner of Income-tax (Appeals)-8, Mumbai 96 Chief Commissioner of Income-tax, Mumbai-10 (Mumbai) Additional/Joint Commissioner of Income-tax (Appeals)-9, Mumbai 97 Additional/Joint Commissioner of Income-tax (Appeals)-10, Mumbai 98 Chief Commissioner of Income-tax, Mumbai-11 (Mumbai) Additional/Joint Commissioner of Income-tax (Appeals)-11, Mumbai 99 Additional/Joint Commissioner of Income-tax (Appeals)-12, Mumbai 100 Additional/Joint Commissioner of Income-tax (Appeals)-13, Mumbai 2. This Notification shall come into force from the date of its publication in the Official Gazette. [F. No. 279/Misc./M-42/2023-ITJ] TANAY SHARMA, Jt. Commissioner of Income Tax(OSD), ITJ-I, CBDT