Para 6 - Procedure in appeal - E-Appeals Scheme, 2023

6. Procedure in appeal. (1) The appeal referred to in paragraph 3 shall be disposed of by the JCIT(Appeals) under this Scheme as per the following procedure, namely:__ (I) On assignment of an appeal, the JCIT (Appeals), (a) may condone the delay in filing appeal if the appeal is filed beyond the time permitted under section 249 of the Act and record the reasons for such condonation or otherwise in the appeal order passed under clause (IX); (b) shall give notice to the appellant asking him to file his submission within the date and time specified in such notice and also send a copy of such notice to the Assessing Officer; (c) may obtain further information, document or evidence from the appellant or any other person; (d) may obtain a report of the Assessing Officer on grounds of appeal or information, document or evidence furnished by the appellant; (e) may request the Assessing Officer for making further inquiry under sub-section (4) of section 250 of the Act and submit a report thereof; (f) shall serve a notice upon the appellant or any other person, or the Assessing Officer to submit such information, document or evidence or report, as the case may be, as may be specified by it or relevant to the appellate proceedings, on a specified date and time; (II) the appellant or any other person, as the case may be, shall furnish response as required in sub-clauses (b), (c) or (f) of clause (I), within the date and time specified therein, or such extended date and time as may be allowed on the basis of an application made in this behalf, to the JCIT (Appeals); (III) the Assessing Officer shall furnish a report as required under sub-clauses (d), (e) or (f) of clause (I), within the date and time specified therein or such extended date and time as may be allowed on the basis of an application made in this behalf, to the JCIT (Appeals); (IV) the appellant may file additional grounds of appeal to the JCIT (Appeals), in such form, as may be specified, specifying therein the reason for omission of such grounds in the appeal filed by him; (V) where the additional ground of appeal is filed, (a) the JCIT (Appeals) shall admit such additional ground in case of orders passed under sub-section (1) of section 143 of the Act or under section 200A of the Act or in any other case where the appealable order is an order passed by the Central Processing Centre; (b) in any other case, the JCIT (Appeals) shall send the additional ground to the Assessing Officer for providing comments if any; (c) the Assessing Officer shall furnish their comments, within the date and time specified or such extended date and time as may be allowed on the basis of an application made in this behalf, to the JCIT (Appeals); (d) the JCIT (Appeals) shall, after taking into consideration the comments, if any, received from the Assessing Officer, (A) if he is satisfied that the omission of such additional ground from the memorandum of appeal was not wilful or there was sufficient cause, admit the additional ground; or (B) in any other case, for reasons to be recorded in writing in the appeal order passed under clause (IX) not admit the additional ground; (VI) the appellant may furnish additional evidence, other than the evidence produced by him during the course of proceedings before the Assessing Officer, to the JCIT (Appeals), in such form, as may be specified, specifying therein as to how his case is covered by the exceptional circumstances specified in sub-rule (1) of rule 46A of the Rules; (VII) where the additional evidence is furnished, (a) the JCIT (Appeals) shall admit such additional evidence in case of orders passed under sub-section (1) of section 143 of the Act or under section 200A of the Act or any such case where the appealable order is an order passed by the Central Processing Centre; (b) in any other case, the JCIT (Appeals) shall send the additional evidence to the Assessing Officer for furnishing a report on the admissibility of additional evidence in accordance with rule 46A of the Rules; (c) the Assessing Officer shall furnish the report, as referred to in sub-clause (b), within such date and time as specified or such extended date and time as may be allowed on the basis of an application made in this behalf, to the JCIT (Appeals); (d) the JCIT (Appeals) may, after considering the additional evidence and the report, if any, furnished by the Assessing Officer admit or reject the additional evidence, for reasons to be recorded in writing, and the same shall form a part of the appeal order passed under clause (IX); (e) the JCIT (Appeals) shall, if he admits such evidence, before taking such evidence into account in the appellate proceedings, prepare a notice to provide an opportunity to the Assessing Officer to examine such evidence or to cross-examine such witness, as may be produced by the appellant, or to produce any evidence or document, or any witness in rebuttal of the evidence or witness produced by the appellant, and furnish a report thereof and send such notice to the Assessing Officer; (f) the Assessing Officer shall furnish the report within the date and time specified or such extended date and time as may be allowed on the basis of an application made in this behalf, to the JCIT (Appeals); (g) the Assessing Officer may request the JCIT (Appeals) to direct the production of any document or evidence by the appellant, or the examination of any witness, as may be relevant to the appellate proceedings; (h) the JCIT (Appeals) for the purposes of making enquiries in the appeal proceedings as referred to in sub-clauses (c) or (e) of clause (I) or where the request referred to in sub-clause (g) is received, may, if it deems fit, send a notice (A) directing the appellant to produce such document or evidence, as it may specify; or (B) for examination of any other person, being a witness; (i) the appellant or any other person, as the case may be, shall furnish his response to the notice referred to in sub-clause (h), within the date and time specified in the notice or such extended date and time as may be allowed on the basis of application made in this behalf, to the JCIT (Appeals); (VIII) where the JCIT (Appeals) intends to enhance an assessment or a penalty or reduce the amount of refund, (a) the JCIT (Appeals) shall prepare a show-cause notice containing the reasons for such enhancement or reduction, as the case may be, and shall serve the notice upon the appellant; (b) the appellant shall, within the date and time specified in the notice or such extended date and time as may be allowed on the basis of application made in this behalf, furnish his response to the JCIT (Appeals). (IX) The JCIT (Appeals) shall, thereafter, (a) prepare in writing, an appeal order in accordance with the provisions of section 251 of the Act stating the points for determination, the decision thereon and the reason for decision; and (b) send such order after signing the same digitally to the appellant along with the details of the penalty proceedings, if any, to be initiated therein; (c) communicate such order to the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner in the line with sub-section (7) of section 250 of the Act; (d) communicate such order to the Assessing Officer for such action as may be required under the Act; (e) where initiation of penalty has been recommended in the order, serve a notice upon the appellant calling upon him to show cause as to why penalty should not be imposed upon him under the relevant provisions of the Act. (2) Notwithstanding anything contained in sub-paragraph (1), the appeal may be transferred at any stage of the appellate proceedings, if considered necessary, by an order in accordance with section 120 of the Act, to such JCIT (Appeals) as may be specified in the order.