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Approval for notifying Commissioners of Income-tax (Appeals) to exercise jurisdiction over appeals in cases pertaining to Direct Taxes/ Direct Tax Acts other than Income-tax Act, 1961 post Faceless Appeal Scheme, 2020

April 8, 2021
  • Contents

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 Vlhar Building, Sansad Marg

New Delhi, Dated 07th April, 2021

To

All Principal Chief Commissioners of Income Tax, and

All Principal Directors General of Income Tax

Madam/Sir,

Sub: Approval for notifying Commissioners of Income-tax (Appeals) to exercise jurisdiction over appeals in cases pertaining to Direct Taxes/ Direct Tax Acts other than Income-tax Act, 1961 post Faceless Appeal Scheme, 2020 -reg.

Communications have been received in Board from field formations seeking jurisdiction over appeals under various other Direct Tax Laws, including erstwhile Direct Tax Laws after implementation of Faceless Appeal Scheme, 2020.

2.  In this regard, I am directed to state that the provisions of the notification No. 76 & 77 of 2020 of Government of India in the Ministry of Finance, Department of Revenue, number SO. 3296(E) & 3297(E) respectively, both dated the 25th September, 2020 apply only to the Income-tax Act, 1961 and not to any other Direct Tax/ Direct Tax Act including the following:

a)  Wealth-tax Act, 1957;

b)  Interest-tax Act, 1974;

c)  Gift Tax Act,1958;

d)  Expenditure-tax Act, 1987;

e)  Securities Transaction Tax in Chapter VII of Finance (No. 2) Act, 2004;

f)  Commodities Transaction Tax in Chapter VII of Finance Act, 2013 and

g)  Equalization Levy in Chapter VIII of Finance Act, 2016

3.  It is clarified that the Board has not issued any direction for finalization of appeals under any Direct Tax/ Direct Tax Acts (Para 2 supra) other than Income-tax Act, 1961, in a faceless manner under the Faceless Appeal Scheme, 2020.

4.  Accordingly, approval of the Board is hereby granted for notifying following Commissioners of Income-tax (Appeals) to exercise jurisdiction over the appeals in cases pertaining to Direct Taxes / Direct Tax Acts including Wealth-tax Act, 1957; Interest-tax Act, 1974; Gift Tax Act, 1958; Expenditure-tax Act, 1987; Securities Transaction Tax in Chapter VII of Finance (No. 2) Act, 2004; Commodities Transaction Tax in Chapter VII of Finance Act, 2013 and Equalization Levy in Chapter VIII of Finance Act, 2016, 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 appeals in cases pertaining to Direct Tax Acts other than Income-tax Act, 1961

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 and Puducherry

Commissioner of Income-tax (Appeals)-18, Chennai

16

Uttar Pradesh (East)

Commissioner of Income-tax (Appeals)-3, Lucknow

17

Uttar Pradesh (West) and 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

5.  In light of above, I am directed to convey that necessary notification to this effect may kindly be issued by Principal Chief Commissioner(s) of Income-tax as indicated in column B of table in para 4 supra. Further, a copy of the notification may kindly be forwarded to this office for records.

6.  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.

7.  This issues with the approval of Member (Audit & Judicial) and Chairman, Central Board of Direct Taxes, New Delhi.

Yours faithfully,

(Ankur Goyal)

Under Secretary to the Govt. of India

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