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The Central Board of Direct Taxes directs specified income-tax authorities to exercise powers and perform functions for the e-Appeals Scheme, 2023. The designated Additional or Joint Commissioners of Income-tax (Appeals) function subordinate to specified Chief Commissioners and Principal Chief Commissioners. These authorities handle appeals covered under section 246 of the Income-tax Act, except for cases excluded under sub-section (6) of that section. This notification takes effect from the date of its publication in the Official Gazette.
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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION
New Delhi, the 14th June, 2023
(INCOME TAX)
S.O. 2624(E).— In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the Act) and to give effect to the e-Appeals Scheme, 2023 (hereinafter referred to as the Scheme) made under sub-section (5) of section 246 of the Act and published vide Notification No. 33 of 2023 of the Government of India in the Ministry of Finance, Department of Revenue, vide number S.O. 2352(E), dated the 29th of May, 2023, in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(ii), the Central Board of Direct Taxes (hereinafter referred to as the Board), hereby directs that the income-tax authorities specified in column (4) of the Schedule below, having their headquarters at the places specified in the corresponding entries in column (5) of the said schedule and functioning subordinate to the income-tax authorities specified in column (3) of the said schedule shall exercise the powers and perform functions, in order to facilitate the conduct of e-appeal proceedings, in respect of such persons or classes of persons or incomes or classes of income or cases or classes of cases, with respect to appeals covered under section 246 of the Act, except the cases excluded under sub-section (6) of that section, as specified by the Board in paragraph 3 of the Scheme.
SCHEDULE
S. No. | Pr. Chief Commissioner of Income Tax (Headquarter) | Chief Commissioner of Income-tax, (Headquarter) | Income-tax authority | Headquarter (1) | (2) | (3) | (4) | (5) 1 | Pr.CCIT, Andhra Pradesh and Telangana (Hyderabad) | Chief Commissioner of Income-tax, Vijayawada (Vijayawada) | Additional/Joint Commissioner of Income-tax (Appeals)-1, Hyderabad | Hyderabad 2 | Additional/Joint Commissioner of Income-tax (Appeals)-2, Hyderabad 3 | Additional/Joint Commissioner of Income-tax (Appeals) -3, Hyderabad 4 | Additional/Joint Commissioner of Income-tax (Appeals) -4, Hyderabad 5 | Chief Commissioner of Income-tax, Visakhapatnam (Visakhapatnam) | Additional/Joint Commissioner of Income-tax (Appeals) -1, Vishakhapatnam | Vishakhapatnam 6 | Additional/Joint Commissioner of Income-tax (Appeals) -2, Vishakhapatnam 7 | Additional/Joint Commissioner of Income-tax (Appeals)-3, Bhubaneswar | Bhubaneswar 8 | Pr. CCIT, Bihar and Jharkhand (Patna) | Chief Commissioner of Income-tax, Ranchi (Ranchi) | Additional/Joint Commissioner of Income-tax (Appeals), Patna | Patna 9 | Additional/Joint Commissioner of Income-tax (Appeals), Ranchi | Ranchi 10 | Pr.CCIT, Gujarat (Ahmedabad) | Chief Commissioner of Income-tax, Ahmedabad-2 (Ahmedabad) | Additional/Joint Commissioner of Income-tax (Appeals) -1, Ahmedabad | Ahmedabad 11 | Additional/Joint Commissioner of Income-tax (Appeals) -2, Ahmedabad 12 | Additional/Joint Commissioner of Income-tax (Appeals) -3, Ahmedabad Chief Commissioner of Income-tax, Vadodara (Vadodara) | Additional/Joint Commissioner of Income-tax (Appeals) -1, Surat | Surat 14 | Additional/Joint Commissioner of Income-tax (Appeals) -2, Surat 15 | Additional/Joint Commissioner of Income-tax (Appeals) -1, Vadodara | Vadodara 16 | Additional/Joint Commissioner of Income-tax (Appeals) -2, Vadodara 17 | Pr.CCIT, Pune (Pune) | Chief Commissioner of Income-tax, Nashik (Nashik) | Additional/Joint Commissioner of Income-tax (Appeals), Aurangabad | Aurangabad 18 | Additional/Joint Commissioner of Income-tax (Appeals), Nashik | Nashik 19 | Additional/Joint Commissioner of Income-tax (Appeals)-1, Pune | Pune 20 | Additional/Joint Commissioner of Income-tax (Appeals)-2, Pune Chief Commissioner of Income-tax, Thane (Thane) | Additional/Joint Commissioner of Income-tax (Appeals)-1, Nagpur | Nagpur 22 | Additional/Joint Commissioner of Income-tax (Appeals)-2, Nagpur 23 | Additional/Joint Commissioner of Income-tax (Appeals), Thane | Thane 24 | Pr.CCIT, Rajasthan (Jaipur) | Chief Commissioner of Income-tax, Jodhpur (Jodhpur) | Additional/Joint Commissioner of Income-tax (Appeals) -1, Jaipur | Jaipur 25 | Additional/Joint Commissioner of Income-tax (Appeals)-2, Jaipur 26 | Additional/Joint Commissioner of Income-tax (Appeals), Udaipur | Udaipur 27 | Additional/Joint Commissioner of Income-tax (Appeals), Jodhpur | Jodhpur 28 | Pr.CCIT, Tamil Nadu (Chennai) | Chief Commissioner of Income-tax, Chennai-3 (Chennai) | Additional/Joint Commissioner of Income-tax (Appeals) -1, Chennai | Chennai 29 | Additional/Joint Commissioner of Income-tax (Appeals) -2, Chennai 30 | Additional/Joint Commissioner of Income-tax (Appeals) -3, Chennai 31 | Additional/Joint Commissioner of Income-tax (Appeals), Madurai | Madurai 32 | Chief Commissioner of Income-tax, Chennai-4 (Chennai) | Additional/Joint Commissioner of Income-tax (Appeals) -4, Chennai | Chennai 33 | Additional/Joint Commissioner of Income-tax (Appeals) -5, Chennai 34 | Additional/Joint Commissioner of Income-tax (Appeals) -6, Chennai 35 | Chief Commissioner of Income-tax, Triuchirapalli (Triuchirapalli) | Additional/Joint Commissioner of Income-tax (Appeals) -1, Coimbatore | Coimbatore 36 | Additional/Joint Commissioner of Income-tax (Appeals) -2, Coimbatore 37 | Additional/Joint Commissioner of Income-tax (Appeals), Kochi | Kochi 38 | Additional/Joint Commissioner of Income-tax (Appeals), Thiruvananthapuram | Thiruvananthapuram 39 | Pr.CCIT, UP(East) (Lucknow) | Chief Commissioner of Income-tax, Bareilly (Bareilly) | Additional/Joint Commissioner of Income-tax (Appeals)-1, Lucknow | Lucknow 40 | Additional/Joint Commissioner of Income-tax (Appeals)-2, Lucknow 41 | Additional/Joint Commissioner of Income-tax (Appeals), Varanasi | Varanasi 42 | Additional/Joint Commissioner of Income-tax (Appeals), Prayagraj | Prayagraj 43 | Pr.CCIT, UP(West) and Uttarakhand (Kanpur) | Chief Commissioner of Income-tax, Dehradun (Dehradun) | Additional/Joint Commissioner of Income-tax (Appeals)-1, Noida | Noida 44 | Additional/Joint Commissioner of Income-tax (Appeals)-2, Noida 45 | Additional/Joint Commissioner of Income-tax (Appeals), Agra | Agra 46 | Additional/Joint Commissioner of Income-tax (Appeals), Kanpur | Kanpur 47 | Pr.CCIT, West Bengal and Sikkim (Kolkata) | Chief Commissioner of Income-tax, Kolkata-3 (Kolkata) | Additional/Joint Commissioner of Income-tax (Appeals)-1, Kolkata | Kolkata 48 | Additional/Joint Commissioner of Income-tax (Appeals)-2, Kolkata 49 | Additional/Joint Commissioner of Income-tax (Appeals)-3, Kolkata Chief Commissioner of Income-tax, Kolkata-4 (Kolkata) | Additional/Joint Commissioner of Income-tax (Appeals)-4, Kolkata | Kolkata 51 | Additional/Joint Commissioner of Income-tax (Appeals)-1, Guwahati | Guwahati 52 | Chief Commissioner of Income-tax, Kolkata-5 (Kolkata) | Additional/Joint Commissioner of Income-tax (Appeals)-2, Guwahati 53 | Additional/Joint Commissioner of Income-tax (Appeals)-5, Kolkata | Kolkata 54 | Additional/Joint Commissioner of Income-tax (Appeals)-6, Kolkata 55 | Chief Commissioner of Income-tax, Kolkata-6 (Kolkata) | Additional/Joint Commissioner of Income-tax (Appeals)-7, Kolkata 56 | Additional/Joint Commissioner of Income-tax (Appeals)-1, Siliguri | Siliguri 57 | Additional/Joint Commissioner of Income-tax (Appeals)-2, Siliguri 58 | Pr.CCIT, Karnataka and Goa (Bengaluru) | Chief Commissioner of Income-tax, Bengaluru-2 (Bengaluru) | Additional/Joint Commissioner of Income-tax (Appeals)-1, Bengaluru | Bengaluru 59 | Additional/Joint Commissioner of Income-tax (Appeals)-2, Bengaluru 60 | Additional/Joint Commissioner of Income-tax (Appeals)-3, Bengaluru 61 | Additional/Joint Commissioner of Income-tax (Appeals)-4, Bengaluru 62 | Chief Commissioner of Income-tax, Panaji (Panaji) | Additional/Joint Commissioner of Income-tax (Appeals), Panaji | Panaji 63 | Additional/Joint Commissioner of Income-tax (Appeals), Mysore | Mysore 64 | Pr.CCIT, Madhya Pradesh and Chhattisgarh (Bhopal) | Chief Commissioner of Income-tax, Indore (Indore) | Additional/Joint Commissioner of Income-tax (Appeals), Gwalior | Gwalior 65 | Additional/Joint Commissioner of Income-tax (Appeals), Indore | Indore 66 | Additional/Joint Commissioner of Income-tax (Appeals), Bhopal | Bhopal 67 | Additional/Joint Commissioner of Income-tax (Appeals), Raipur | Raipur 68 | Pr.CCIT, North West Region (Chandigarh) | Chief Commissioner of Income-tax, Ludhiana (Ludhiana) | Additional/Joint Commissioner of Income-tax (Appeals)-1, Gurugram | Gurugram 69 | Additional/Joint Commissioner of Income-tax (Appeals)-2, Gurugram 70 | Additional/Joint Commissioner of Income-tax (Appeals), Panchkula | Panchkula 71 | Additional/Joint Commissioner of Income-tax (Appeals), Faridabad | Faridabad 72 | Additional/Joint Commissioner of Income-tax (Appeals)-1, Ludhiana | Ludhiana 73 | Additional/Joint Commissioner of Income-tax (Appeals)-2, Ludhiana 74 | Chief Commissioner of Income-tax, Shimla (Shimla) | Additional/Joint Commissioner of Income-tax (Appeals)-1, Chandigarh | Chandigarh 75 | Additional/Joint Commissioner of Income-tax (Appeals)-2, Chandigarh 76 | Pr.CCIT, Delhi (Delhi) | Chief Commissioner of Income-tax, Delhi-7 (Delhi) | Additional/Joint Commissioner of Income-tax (Appeals)-1, Delhi | Delhi 77 | Additional/Joint Commissioner of Income-tax (Appeals)-2, Delhi 78 | Additional/Joint Commissioner of Income-tax (Appeals)-3, Delhi 79 | Additional/Joint Commissioner of Income-tax (Appeals)-4, Delhi 80 | Chief Commissioner of Income-tax, Delhi-8 (Delhi) | Additional/Joint Commissioner of Income-tax (Appeals)-5, Delhi | Delhi 81 | Additional/Joint Commissioner of Income-tax (Appeals)-6, Delhi 82 | Additional/Joint Commissioner of Income-tax (Appeals)-7, Delhi 83 | Additional/Joint Commissioner of Income-tax (Appeals)-8, Delhi 84 | Chief Commissioner of Income-tax, Delhi-9 (Delhi) | Additional/Joint Commissioner of Income-tax (Appeals)-9, Delhi 85 | Additional/Joint Commissioner of Income-tax (Appeals)-10, Delhi 86 | Additional/Joint Commissioner of Income-tax (Appeals)-11, Delhi 87 | Additional/Joint Commissioner of Income-tax (Appeals)-12, Delhi 88 | Pr.CCIT, Mumbai (Mumbai) | Chief Commissioner of Income-tax, Mumbai-7 (Mumbai) | Additional/Joint Commissioner of Income-tax (Appeals)-1, Mumbai | Mumbai 89 | Additional/Joint Commissioner of Income-tax (Appeals)-2, Mumbai 90 | Additional/Joint Commissioner of Income-tax (Appeals)-3, Mumbai 91 | Chief Commissioner of Income-tax, Mumbai-8 (Mumbai) | Additional/Joint Commissioner of Income-tax (Appeals)-4, Mumbai 92 | Additional/Joint Commissioner of Income-tax (Appeals)-5, Mumbai 93 | Additional/Joint Commissioner of Income-tax (Appeals)-6, Mumbai 94 | Chief Commissioner of Income-tax, Mumbai-9 (Mumbai) | Additional/Joint Commissioner of Income-tax (Appeals)-7, Mumbai 95 | Additional/Joint Commissioner of Income-tax (Appeals)-8, Mumbai 96 | Chief Commissioner of Income-tax, Mumbai-10 (Mumbai) | Additional/Joint Commissioner of Income-tax (Appeals)-9, Mumbai 97 | Additional/Joint Commissioner of Income-tax (Appeals)-10, Mumbai 98 | Chief Commissioner of Income-tax, Mumbai-11 (Mumbai) | Additional/Joint Commissioner of Income-tax (Appeals)-11, Mumbai 99 | Additional/Joint Commissioner of Income-tax (Appeals)-12, Mumbai 100 | Additional/Joint Commissioner of Income-tax (Appeals)-13, Mumbai
