Orders issued under Section 201 to be adjudicated by the Joint Commissioner (Appeals) under the e-Appeals Scheme, 2023: CBDT Circular
The Central Board of Direct Taxes (CBDT), through Notification No. 33/2023 dated May 29, 2023, had introduced the e-Appeals Scheme, 2023. This scheme primarily covered appeals related to individuals, specific income categories, and cases falling under Section 246 of the Income Tax Act, 1961 (“IT Act”), except those explicitly excluded under Section 246(6). By enabling electronic filing and processing of appeals, the scheme aimed to enhance efficiency and accessibility for taxpayers.
Subsequently, through an order dated June 16, 2023, the CBDT clarified the scope of the e-Appeals Scheme, 2023, explicitly excluding appeals related to assessments conducted under Section 133A of the IT Act from its purview under Section 246(6).
Further, in an order dated January 28, 2025, the CBDT has now clarified that orders issued under Section 201 of the IT Act, arising from actions under Section 133A, shall not be treated as assessment orders under the exclusions outlined in the June 16, 2023, order. Consequently, all appeals against such orders will be adjudicated by the Joint Commissioner (Appeals) under the e-Appeals Scheme, 2023.
Trust this update will be helpful. For your reference enclosed copies of the relevant notification and orders.
The copy of the Notification is as under:
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