TMI BlogIntroduction of the authority of Joint Commissioner (Appeals)X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. It has been noted that as the first authority for appeal, Commissioner (Appeals) are currently overburdened due to the huge number of appeals and the pendency being carried forward every year. In order to clear this bottleneck, a new authority for appeals is being proposed to be created at Joint Commissioner/ Additional Commissioner level to handle certain class of cases involving small amount of disputed demand. Such authority has all powers, responsibilities and accountability similar to that of Commissioner (Appeals) with respect to the procedure for disposal of appeals. 3. The earlier section 246 was providing for the appeal functions of Deputy Commissioner (Appeals). That institution was discontinued in the year 2000. Accordi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above the rank of Deputy Commissioner. 3. Sub-section (2) of the proposed section seeks to provide that where any appeal filed against an order referred to in sub-section (1) is pending before the Commissioner (Appeals), the Board or an income-tax authority so authorised by the Board in this regard, may transfer such appeal and any matter arising out of or connected with such appeal and which is so pending, to the Joint Commissioner (Appeals) who may proceed with such appeal or matter, from the stage at which it was before it was so transferred. This will enable transfer of certain existing appeals filed before the Commissioner (Appeals) to the Joint Commissioner (Appeals). 4. Sub-section (3) of the proposed section seeks to provide t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the purposes of sub- section (1), the Board may specify that the provisions of that sub-section shall not apply to any case or any class of cases. 8. It is also proposed to insert an Explanation in this section to define status to mean the category under which the assessee is assessed as individual , Hindu undivided family and so on. 9. It is also proposed to amend section 2 of the Act by inserting a definition for Joint Commissioner (Appeals) and to amend section 116 of the Act to make Joint Commissioner (Appeals) an income-tax authority under the Act. 10. Further, consequential amendments are proposed in relevant provisions of the Act in order to ensure that functioning of the Joint Commissioner (Appeals) is aligned with tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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