CBDT Notifies Scheme for Online Filing and Processing of Appeals
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As the explanatory memorandum stated there was a need to clear the bottleneck of pending cases at the level of Commissioner of Income-Tax (Appeals) or CIT(A).
The scheme also provides for personal hearings through video conferencing in appeal cases, where the assessee has filed an appeal against the assessment order of taxmen.
Budget proposals had stated that the JCIT (A) would hear appeals for cases where the disputed demand is ‘smaller’. Thus, it was expected that with speedier disposal of appeals, many individual taxpayers would benefit.
Appeals before the JCIT or appellate commissioner are the first level of appeals that can be filed by either the taxpayer or the tax department. Litigation can then move on to the Income-Tax Appellate Tribunal (ITAT), which is the final fact-finding authority. At the next stage, the courts can hear only those cases that involve a question of law.
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