Para 8 - Rectification Proceedings - E-Appeals Scheme, 2023

8. Rectification Proceedings. (1) With a view to rectifying any mistake apparent from the record the JCIT (Appeals) may amend any order passed by it in accordance with the provisions of the Act, by an order to be passed in writing. (2) Subject to the other provisions of this Scheme, an application for rectification of mistake referred to in subparagraph (1) may be filed with the JCIT (Appeals) by, (a) the appellant or any other person, as the case may be; or (b) the Assessing Officer. (3) The JCIT (Appeals) shall examine the application and send the notice for granting an opportunity to, (a) the appellant or any other person, as the case may be, where the application has been filed by the Assessing Officer; or (b) the Assessing Officer where the application has been filed by the appellant or any other person, as the case may be, calling upon them to show cause as to why rectification of mistake should not be carried out under the relevant provisions of the Act. (4) The appellant or any other person, as the case may be, or the Assessing Officer shall furnish a response to the notice, as referred to in sub-paragraph (3), 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. (5) The JCIT (Appeals) shall, after taking into consideration the application and response, if any, furnished by the appellant or any other person, as the case may be, or the Assessing Officer by an order in writing, (a) rectify the mistakes; or (b) for reasons to be recorded in writing, reject the application for rectification. (6) The JCIT (Appeals) shall send the order after digitally signing it to, (a) the appellant or any other person, as the case may be; and (b) the Assessing Officer for such action as may be required under the relevant provisions of the Act.