In a significant move to ensure speedy disposal of income tax cases, the Government has proposed to amend the Finance Bill, 2023 to create a new designation Joint Commissioner/ Additional Commissioner empowered to dispose first appeals.
It is also proposed to insert a new clause (28CA) to provide for the definition of “JointCommissioner (Appeals)” to mean a person appointed to be a Joint Commissioner of Income-tax (Appeals) or an Additional Commissioner of Income-tax (Appeals) under subsection(1) of section 117. This amendment will take effect from 1st April, 2023.
While presenting the budget 2023, the Union Finance Minister Nirmala Seetharaman has stated that “to expedite the disposal of certain appeals pending with Commissioner (Appeals), it is proposed to introduce a new authority in the rank of Joint Commissioner/ Additional Commissioner [JCIT(Appeals)], for appeals against certain orders passed by or with the approval of an authority below the rank of Joint Commissioner. Certain related and consequential amendments are also proposed in this regard.”
“To reduce the pendency of appeals at Commissioner level, I propose to deploy about 100 Joint Commissioners for disposal of small appeals. We shall also be more selective in taking up cases for scrutiny of returns already received this year,” the FM said.
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