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Mahesh

01/06/23 06:40 AM IST

I-T brings e-appeal scheme to resolve small disputes

In News
  • The Central Board of Direct Taxes (CBDT) has recently launched the “e appeal” scheme, aimed at addressing the issue of pending appeals related to Tax Deducted at Source (TDS) default and tax collection at source (TCS).
About Scheme
  • Under the “e appeal” scheme, the Joint Commissioner (Appeals) is entrusted with the responsibility of disposing of appeals filed before them or allocated/transferred to them.
  • They hold the power to send show cause notices and initiate penalties in accordance with the relevant provisions of the Act.
  • To accommodate this scheme, the Income Tax Act has been amended to include the designation of “New Joint Commissioner (Appeals).”
  • This amendment strengthens the framework and provides a dedicated authority to handle the appeals efficiently.
  • To effectively implement the “e appeal” scheme, the CBDT plans to deploy approximately 100 posts of joint commissioners from the income tax department.
  • These officials will work closely with the Joint Commissioner (Appeals) to ensure the smooth functioning of the scheme and facilitate the timely resolution of appeals.
  • The “e appeal” scheme primarily focuses on resolving appeals related to TDS default, orders on TDS default, and orders on the processing of return of income.
  • By targeting these specific areas, the scheme aims to address key issues and reduce the pendency of appeals in these categories.
Significance
  • The introduction of the “e appeal” scheme aligns with the government’s commitment to enhance the efficiency of the tax administration system.
  • By streamlining the appeal process and reducing the backlog of pending cases, this scheme contributes to a more effective and timely resolution of tax-related matters.
Source- Times of India

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