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TMI BlogE-Appeals Scheme, 2023X X X X Extracts X X X X X X X X Extracts X X X X ..... aning as assigned to it in sub-section (2) of section 288 of the Act; (vi) "automated allocation system" means an algorithm for randomised allocation of cases, by using suitable technological tools, including artificial intelligence and machine learning, with a view to optimise the use of resources; (vii) "computer system" shall have the same meaning as assigned to it in clause (l) of sub-section (l) of section 2 of the Information Technology Act, 2000 (21 of 2000); (viii) "computer resource of appellant" shall include the registered account in the designated portal of the Income-tax Department, or the Mobile App linked to the registered mobile number or the registered email account of the appellant; (ix) "digital signature" shall have the same meaning as assigned to it in clause (p) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (x) "designated portal" means the web portal designated as such by the Principal Chief Commissioner of Income-tax or the Principal Director General or the Director General of Income-tax, (Systems); (xi) "e-appeal" means the appellate proceedings conducted electronically in 'e-appeal' facility throu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the appellant, or his authorised representative, appearing in the user profile of the electronic filing account registered by the appellant in the designated portal; (xx) "Rules" means the Income-tax Rules, 1962; and (xxi) "video conferencing or video telephony" means the technological solutions for the reception and transmission of audio-video signals by users at different locations, for communication between people in real-time. (2) Words and expressions used herein and not defined but defined in the Act shall have the same meanings respectively as assigned to them in the Act. 3. Scope of the Scheme.-- The Scheme shall apply to appeals, in respect of such persons or class of persons, incomes or class of incomes, cases or class of cases, as covered under section 246 of the Act except the cases excluded under sub-section(6) of that section. 4. Appeal Authority under the Scheme.-(1) The Joint Commissioner (Appeals) [hereinafter referred to as the JCIT (Appeals)], shall dispose of the appeals filed before it or allocated or transferred to it, in accordance with the provisions of this Scheme. (2) The JCIT (Appeals) shall have such income-tax authority, ministerial staff, exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... form, as may be specified, specifying therein the reason for omission of such grounds in the appeal filed by him; (V) where the additional ground of appeal is filed,-- (a) the JCIT (Appeals) shall admit such additional ground in case of orders passed under sub-section (1) of section 143 of the Act or under section 200A of the Act or in any other case where the appealable order is an order passed by the Central Processing Centre; (b) in any other case, the JCIT (Appeals) shall send the additional ground to the Assessing Officer for providing comments if any; (c) the Assessing Officer shall furnish their comments, within the date and time specified or such extended date and time as may be allowed on the basis of an application made in this behalf, to the JCIT (Appeals); (d) the JCIT (Appeals) shall, after taking into consideration the comments, if any, received from the Assessing Officer,-- (A) if he is satisfied that the omission of such additional ground from the memorandum of appeal was not wilful or there was sufficient cause, admit the additional ground; or (B) in any other case, for reasons to be recorded in writing in the appeal order passed under clause (IX) no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he purposes of making enquiries in the appeal proceedings as referred to in sub-clauses (c) or (e) of clause (I) or where the request referred to in sub-clause (g) is received, may, if it deems fit, send a notice - (A) directing the appellant to produce such document or evidence, as it may specify; or (B) for examination of any other person, being a witness; (i) the appellant or any other person, as the case may be, shall furnish his response to the notice referred to in sub-clause (h), within the date and time specified in the notice or such extended date and time as may be allowed on the basis of application made in this behalf, to the JCIT (Appeals); (VIII) where the JCIT (Appeals) intends to enhance an assessment or a penalty or reduce the amount of refund,-- (a) the JCIT (Appeals) shall prepare a show-cause notice containing the reasons for such enhancement or reduction, as the case may be, and shall serve the notice upon the appellant; (b) the appellant shall, within the date and time specified in the notice or such extended date and time as may be allowed on the basis of application made in this behalf, furnish his response to the JCIT (Appeals). (IX) The JCIT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and send an intimation thereof, to the appellant or any other person, as the case may be, and the Assessing Officer, for such action as may be required under the Act. 8. Rectification Proceedings. - (1) With a view to rectifying any mistake apparent from the record the JCIT (Appeals) may amend any order passed by it in accordance with the provisions of the Act, by an order to be passed in writing. (2) Subject to the other provisions of this Scheme, an application for rectification of mistake referred to in subparagraph (1) may be filed with the JCIT (Appeals) by,-- (a) the appellant or any other person, as the case may be; or (b) the Assessing Officer. (3) The JCIT (Appeals) shall examine the application and send the notice for granting an opportunity to,- (a) the appellant or any other person, as the case may be, where the application has been filed by the Assessing Officer; or (b) the Assessing Officer where the application has been filed by the appellant or any other person, as the case may be, calling upon them to show cause as to why rectification of mistake should not be carried out under the relevant provisions of the Act. (4) The appellant or any other person ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r electronic verification code or by logging into his registered account in the designated portal; Explanation. - For the purposes of this paragraph, "electronic verification code" shall have the same meaning as referred to in sub-rule (3) of rule 12 of the Rules. 12. Delivery of electronic record.--(1) Every notice or order or any other electronic communication under this Scheme shall be delivered to the addressee, being the appellant, by way of,-- (a) placing an authenticated copy thereof in the appellant's registered account; or (b) sending an authenticated copy thereof to the registered e-mail address of the appellant or his authorised representative; or (c) uploading an authenticated copy on the Mobile App of the appellant followed by a real time alert. (2) Every notice or order or any other electronic communication under this Scheme shall be delivered to the addressee, being any other person, by sending an authenticated copy thereof to the registered e-mail address of such person followed by a real time alert. (3) The appellant shall furnish his response to any notice or order or any other electronic communication, under this Scheme, through his registered account, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , shall perform the following functions, namely:__ (i) transfer in and transfer out of cases from e-appeal Scheme; (ii) transfer of cases from one JCIT(Appeals) to another; (iii) co-ordinate with the Principal Director General or Director General of Income tax (Systems) for devising processes for allocation of appeals, if required; (iv) approval of Formats of notices or letter; (v) issuing Standard Operating Procedures for various processes and for conducting Video Conference; and (vi) any other procedural function assigned by the Board from time to time. 15. Power to specify format, mode, procedure and processes.--The Principal Director General or the Director General of Income-tax (Systems) shall, in consultation with the Principal Chief Commissioner of Income-tax National Faceless Appeal Centre, if required, lay down the standards, procedures and processes for effective functioning of the Office of the JCIT (Appeals) set-up under this Scheme, in an automated and mechanised environment, including format, mode, procedure and processes with the prior approval of the Board, in respect of the following, namely:- (i) service of the notice, order or any other communicati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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