Assigning jurisdiction to CIT(A) over certain Direct tax Acts
Approval for notifying Commissioners of Income-tax (Appeals) to exercise jurisdiction over appeals in cases pertaining to Direct Taxes/ Direct Tax Acts other than Income-tax Act, 1961 post Faceless Appeal Scheme,2020 -reg.
Communications have been received in Board from field formations seeking jurisdiction over appeals under various other Direct Tax Laws, including erstwhile Direct Tax Laws after implementation of Faceless Appeal Scheme, 2020.
- In this regard, I am directed to state that the provisions of the notification No. 76 & 77 of 2020 of Government of India in the Ministry of Finance, Department of Revenue, number S.O. 3296(E) & 3297(E) respectively, both dated the 25th September, 2020 apply only to the Income-tax Act, 1961 and not to any other Direct Taxi Direct Tax Act including the following:
a) Wealth-tax Act, 1957;
b) Interest-tax Act, 1974;
c) Gift Tax Act,1958;
d) Expenditure-tax Act,1987;
e) Securities Transaction Tax in Chapter VII of Finance (No. 2) Act, 2004;
f) Commodities Transaction Tax in Chapter VII of Finance Act, 2013 and
g) Equalization Levy in Chapter VIII of Finance Act, 2016 - It is clarified that the Board has not issued any direction for finalization of appeals under any Direct Taxi Direct Tax Acts (Para 2 supra) other than Income-tax Act, 1961. in a faceless manner under the Faceless Appeal Scheme, 2020.
- Accordingly, approval of the Board is hereby granted for notifying following Commissioners of Income-tax (Appeals) to exercise jurisdiction over the appeals in cases pertaining to Direct Taxes I Direct Tax Acts including Wealth-tax Act,1957; Interest-tax Act, 1974; Gift Tax Act,1958; Expenditure-tax Act,1987; Securities Transaction Tax in Chapter VII of Finance (No.2) Act, 2004; Commodities Transaction Tax in Chapter VII of Finance Act, 2013 and Equalization Levy in Chapter VIII of Finance Act, 2016, in respective Principal Chief Commissioner of Income-tax regions/charges, as per the table below: –
- In light of above, I am directed to convey that necessary notification to this effect may kindly be issued by Principal Chief Commissioner(s) of Income-tax as indicated in column B of table in para 4 supra. Further, a copy of the notification may kindly be forwarded to this office for records.
- This approval shall be deemed to have come into force on 25th September 2020 or on the date of creation of post in column C of table in para 2 supra, whichever is later.
- This issues with the approval of Member (Audit & Judicial) and Chairman, Central Board of Direct Taxes, New Delhi.
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