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CBDT notifies Income Tax Authorities to facilitate the conduct of E-Appeal Proceedings

January, 03rd 2022
The Central Board Direct Taxes (CDBT) has notified the Income-Tax Authorities to facilitate the conduct of e-appeal Proceedings. The CBDT directed that the Income-tax authorities having their headquarters at the places shall exercise the powers and perform functions, in order to facilitate the conduct of e-appeal Proceedings, in respect of such territorial area or persons or class of persons or incomes or class of incomes or cases or class of cases as specified by the Board with respect to appeals filed under section 246A or 248 of the Act, pending or instituted on or after 29th December 2021. The CBDT has notified 293 Income Tax Authorities for conducting e-appeal Proceedings. The notification shall come into force with effect from the 29th day of December 2021.