E- Appeals Schmeme, 2023, JCIT ( Appeals)
This query is : Resolved
10 October 2025
Sir, the above name suggests that it is e-appeals scheme,2023, hence, it would not fall under faceless appeals schme. Am I correct ? What is the monitory limit for JCIT Appels?
10 October 2025
You are correct—the E-Appeals Scheme, 2023, as applied to JCIT (Appeals), is a separate scheme from the Faceless Appeals Scheme that applies at the CIT (Appeals) level. Although both schemes aim to leverage technology for greater efficiency, there are key differences:
The Faceless Appeals Scheme routes all communication via the National Faceless Appeal Centre (NFAC), with allocation, communication, and even review of appellate orders handled centrally in a “faceless” environment, mainly at the CIT (Appeals) level.
The E-Appeals Scheme, 2023 (JCIT Appeals), while also electronic and contactless, does not use the NFAC as an intermediary. Instead, communication between the taxpayer and the JCIT (Appeals) is direct via the e-portal, but still in a digital format. The allocation and decision-making process is managed by the JCIT (Appeals) directly rather than through centralized, faceless appeal units.
The Faceless Appeals Scheme routes all communication via the National Faceless Appeal Centre (NFAC), with allocation, communication, and even review of appellate orders handled centrally in a “faceless” environment, mainly at the CIT (Appeals) level.
The E-Appeals Scheme, 2023 (JCIT Appeals), while also electronic and contactless, does not use the NFAC as an intermediary. Instead, communication between the taxpayer and the JCIT (Appeals) is direct via the e-portal, but still in a digital format. The allocation and decision-making process is managed by the JCIT (Appeals) directly rather than through centralized, faceless appeal units.
10 October 2025
The E-Appeals Scheme, 2023 is a digital framework introduced by the Central Board of Direct Taxes (CBDT) to streamline the process of income tax appeals, specifically for certain classes of cases routed to the Joint Commissioner (Appeals), known as JCIT (Appeals). It became effective from May 29, 2023, aiming to make the appeal process more efficient, transparent, and accessible through electronic means.
Scope and Applicability
The scheme applies to appeals filed under Section 246 of the Income Tax Act, 1961, as amended by the Finance Act, 2023.
JCIT (Appeals) authority has been created to reduce the pendency at the Commissioner (Appeals) level, handling cases involving small disputed demands and certain specified cases (not all appeals).
Scope and Applicability
The scheme applies to appeals filed under Section 246 of the Income Tax Act, 1961, as amended by the Finance Act, 2023.
JCIT (Appeals) authority has been created to reduce the pendency at the Commissioner (Appeals) level, handling cases involving small disputed demands and certain specified cases (not all appeals).
10 October 2025
Key Features
Electronic Filing: Appeals and supporting documents are filed and processed electronically via the Income Tax Portal; there is no physical interface between the taxpayer and authorities to the extent technologically feasible.
Random Allocation: Appeals are randomly allocated by the Principal Director General or Director General of Income-tax (Systems) to JCIT (Appeals) to ensure fairness and transparency.
Procedural Steps: On allocation of an appeal, JCIT (Appeals) issues an electronic notice to the appellant, requests submissions, and may seek further information or evidence from either side.
Hearing & Decision: The JCIT (Appeals) considers all submissions and issues a reasoned, digitally-signed order. They may also issue show cause notices and initiate or drop penalty proceedings as warranted.
Rectification: JCIT (Appeals) can rectify mistakes in their orders based on applications from appellants or the Assessing Officer, after giving both parties an opportunity to be heard.
Further Appeal: Appeals against JCIT (Appeals) orders can be filed before the Income Tax Appellate Tribunal (ITAT).
Electronic Filing: Appeals and supporting documents are filed and processed electronically via the Income Tax Portal; there is no physical interface between the taxpayer and authorities to the extent technologically feasible.
Random Allocation: Appeals are randomly allocated by the Principal Director General or Director General of Income-tax (Systems) to JCIT (Appeals) to ensure fairness and transparency.
Procedural Steps: On allocation of an appeal, JCIT (Appeals) issues an electronic notice to the appellant, requests submissions, and may seek further information or evidence from either side.
Hearing & Decision: The JCIT (Appeals) considers all submissions and issues a reasoned, digitally-signed order. They may also issue show cause notices and initiate or drop penalty proceedings as warranted.
Rectification: JCIT (Appeals) can rectify mistakes in their orders based on applications from appellants or the Assessing Officer, after giving both parties an opportunity to be heard.
Further Appeal: Appeals against JCIT (Appeals) orders can be filed before the Income Tax Appellate Tribunal (ITAT).
10 October 2025
As notified by the CBDT, JCIT (Appeals) typically handles disputes involving assessment orders passed after August 13, 2020, with a disputed demand of ₹10 lakh or less. Appeals involving disputed demand exceeding ₹10 lakh, as well as certain other specified cases (such as those involving search/survey or central charges), are generally excluded from the jurisdiction of JCIT (Appeals) and are handled by higher authorities like the CIT (Appeals).
10 October 2025
This means that:
For regular assessment orders issued after the specified date, if the disputed demand is more than ₹10 lakh, the appeal cannot be disposed of by JCIT (Appeals).
The detailed applicability and specific exclusions are as per the notifications issued by CBDT and may be revised periodically.
Therefore, the authentic monetary limit for JCIT (Appeals) is ₹10 lakh of disputed demand for eligible cases.
For regular assessment orders issued after the specified date, if the disputed demand is more than ₹10 lakh, the appeal cannot be disposed of by JCIT (Appeals).
The detailed applicability and specific exclusions are as per the notifications issued by CBDT and may be revised periodically.
Therefore, the authentic monetary limit for JCIT (Appeals) is ₹10 lakh of disputed demand for eligible cases.
12 October 2025
Sir, this scheme is applicable only for the arders passed before 13/08/2020(demand orders) and before 12/01/2021(penalty orders) of less than of Rs.10,00,000 or subsequenty to the above dates also this scheme applies? which means, now two schemes are in effect ie. 1.Face less Appeals Scheme and e-Appeals Scheme - is it correct?
12 October 2025
Yes, correct...
15 October 2025
You are welcome.
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