Now the Online Appeal Scheme has been implemented against wrong or arbitrary tax assessment.
The government has notified the E-Appeals Scheme 2023. Under this, taxpayers can appeal directly to the Joint Commissioner (JCIT-Appeals).
The Appellate Authority under the Scheme shall dispose of the appeals filed or allotted to it before the Joint Commissioner in accordance with the provisions of this Scheme.
The Scheme shall apply to appeals in respect of persons or class of persons, income or class of income, cases or class of cases except in cases excluded under sub-section (6) of section 246.
A new designated income tax authority of Joint Commissioner (Appeals) was introduced under the Income Tax Act by the Finance Act 2023.