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CBDT Notifies Jurisdiction of CIT(A) under Faceless Appeals for International Tax and Transfer Pricing Cases

Sujit Talukder Thursday, December 01, 2022
cbdt-notifies-jurisdiction-of-cit-a-under-faceless-appeals-for-international-tax-and-transfer-pricing-cases

CBDT vide Notification No. 113/2022 dated 13.10.2022 has notified the jurisdiction of the Commission of Income-tax (Appeals) for filing of appeals under the Faceless Appeal Scheme, 2021 for cases related to International Tax and Transfer Pricing.



Read the full text of CBDT Notification No. 113/2022 dated 13.10.2022 on Jurisdiction of CIT(A) under Faceless Appeals Scheme, 2021 


MINISTRY OF FINANCE 

(Department of Revenue) 

(CENTRAL BOARD OF DIRECT TAXES) 

NOTIFICATION

New Delhi, Dated: 13th October, 2022

INCOME-TAX


S.O. 4873(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), the Central Board of Direct Taxes authorized Principal Chief Commissioners of Income-tax specified in column (2) of Schedule to the notification number S.O. 2907(E) dated the 13th November, 2014, to issue orders in writing for the exercise of the powers and performance of the functions by all or any of the income-tax authorities specified in column (4) of the Schedule annexed to the said notification.


2. Whereas, the Principal Chief Commissioners of Income-tax authorized under the said notification issued orders to the respective Commissioners of Income-tax (Appeals) under their respective jurisdiction.


3. Whereas, the Faceless Appeal Scheme, 2021 came into force from 28th December, 2021, which necessitated designation of Commissioners of Income-tax (Appeals) to deal with the appeals arising under section 246A and 248 of the Act falling under the Faceless Appeal Scheme, 2021.


4. Now, in exercise of the powers conferred by sub-section (1) read with sub-section (3) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby directs that the Commissioner of Income-tax (Appeal) specified in column (2) of the Schedule annexed hereto, having their headquarters at the places specified in corresponding entries in column (3) of the Schedule, shall exercise the powers and perform the functions in respect of appeals arising under section 246A and 248 of the Act, filed in cases of classes of cases specified in column (5) of the Schedule and falling within the jurisdiction of the Income-tax authorities specified in column (4) of the Schedule:


SCHEDULE

Sl.

No.

Designation of

Income-tax

Appellate Authority

Headquarters

Income-tax Authorities

Cases or Classes of cases

1

2

3

4

5

1.

Commissioner of

Income-tax

(Appeals), Mumbai-

55

Mumbai

All Principal Commissioners/

Commissioner of Income-tax of

Mumbai Region


All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax (Transfer Pricing)-1, Mumbai and one or more grounds of appeal relate to Arm’s length price under Chapter X of Income-tax Act, 1961 and related penalties

Commissioner of Income Tax

(International Taxation)-1,

Mumbai


All cases and related penalties

…






2. This notification shall come into force with effect from the date of its publication in Official Gazette.


[Notification No. 113/2022/F.No. 279/Misc./66/2014-ITJ(Pt.)] 

TANAY SHARMA, DCIT(OSD), ITJ-I, CBDT


Download CBDT Notification No. 113/2022 dated 13.10.2022 on Jurisdiction of CIT(A) under Faceless Appeals Scheme, 2021 in PDF format

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