The Central Board of Indirect Taxes (CBDT) under the Ministry of Finance vide notification no. S.O. 2624(E) notified the Schedule of Income Tax Authorities for performing the functions of the E-Appeal proceedings with the headquarters on 14th June 2023.
In order to give effect to the e-Appeals Scheme, 2023 made under subsection (5) of section 246 of the Income Tax Act, 1961 and in order to exercise the authority granted by subsections (1) and (2) of section 120 of the Income-tax Act, the Central Government has notified the list of income tax authorities.
In order to facilitate the conduct of e-appeal proceedings with respect to such persons or classes of persons, incomes or classes of income, or cases or classes of cases, with respect to appeals covered by section 246 of the Income Tax Act, except for cases excluded under sub-section (6) of that section, as specified by the Board in paragraph 3 of the Scheme, the listed income tax authorities shall exercise the powers and perform the functions.
The government has listed out the different Additional/Joint Commissioner of Income-tax for different jurisdictions and also the headquarters. Hyderabad as headquarters, 4 Additional/Joint Commissioner of Income-tax are there which comes under Chief Commissioner of Income-tax, Vijayawada (Vijayawada).
The highest number of income tax authorities for the e-appeals proceedings is listed under the headquarters of Mumbai, 13 numbers. The next comes Delhi with 12 in numbers.
According to the notification, the headquarters are placed in Hyderabad, Vishakhapatnam, Bhubaneswar, Patna, Ranchi, Ahmedabad, Surat, Vadodara, Aurangabad, Nasik, Pune, Nagpur, Thane, Jaipur, Udaipur, Jodhpur, Chennai, Coimbatore, Kochi, Thiruvananthapuram, Lucknow, Varanasi, Prayagraj, Noida, Agra, Kanpur, Kolkata, Delhi, Mumbai, Mysore, Bhopal, Panaji, Guwahati, Bangalore, Siliguri,Indore, Panaji, Raipur, Gurugram, Panchkula, Ludhiana, Chandigarh, Gwalior, Faridabad.
Under each headquarters, the government has added a minimum 1 number of income tax authority and the maximum of 13 numbers considering the density of the population.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates
