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e-Appeals Scheme 2023

e-Appeals Scheme 2023:

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).

  • This new initiative is expected to streamline the appeal process and expedite the resolution of such cases.
  • 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.
  • In order to ensure a seamless appeal process, personal hearings for appeals will be conducted through video conferences.
  • This approach not only saves time and resources but also enables effective communication between the parties involved. It promotes convenience and efficiency in the appeal proceedings.