CBDT issues Approval for notifying Commissioners of Income Tax (Appeals) to exercise jurisdiction post Faceless Appeal Scheme, 2020 [Read Notification]

CBDT issues Approval for notifying Commissioners of Income Tax (Appeals) to exercise jurisdiction post Faceless Appeal Scheme, 2020 [Read Notification]

CBDT - Commissioners of Income-tax (Appeals) - exercise jurisdiction - Faceless Appeal Scheme - Taxscan

The Central Board of Direct Taxes (CBDT) issued the approval for notifying Commissioners of Income-tax (Appeals) to exercise jurisdiction over appeals in cases pertaining to Direct Taxes or Direct Tax Acts other than Income-tax Act, 1961 post Faceless Appeal Scheme, 2020.

The Board has granted the approval for notifying 19 Commissioners of Income-tax (Appeals) to exercise jurisdiction, which shall be deemed to have come into force on 25th September 2020 or on the date of creation of post, whichever is later.

The Board has stated that the provisions of the notification No. 76 & 77 of 2020 of Government of India in the Ministry of Finance, Department of Revenue, 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 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.

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

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