CBDT has amended the Income-tax Rules, 1962 to enable the filing of an appeal before the Joint Commissioner (Appeals) (JCIT(A)). The amendments were made in Rules 45 and 46A, and Form 35.
The amendments were made in pursuance of the Finance Act, 2023, which introduced a new designated Income-tax Authority of Joint Commissioner (Appeals). The new authority will have jurisdiction to hear appeals against orders passed by the Assessing Officer (AO) under the Income-tax Act, 1961.
The amendments to Rule 45 provide that an appeal can be filed before the JCIT(A) within 30 days of the date of the order of the AO. The amendments to Rule 46A provide that the JCIT(A) shall, after giving the parties an opportunity of being heard, pass an order within 60 days of the date of filing of the appeal.
The amendments to Form 35 provide that the appellant shall, along with the appeal, file a copy of the order of the AO and a statement of the grounds of appeal.
Official copy of the notification has been mentioned below
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 29th May, 2023
INCOME-TAX
G.S.R. 396(E).- In exercise of powers conferred by sub-section (1) of section 249 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-
1. Short title and commencement.-
(1) These rules may be called Income-tax (Sixth Amendment) Rules, 2023.
(2) They shall come into force from the date of its publication in the Official Gazette.
2. In the Income-tax Rules, 1962,-
(I) In rule 45,-
(A) in the marginal heading, for the words and brackets "Commissioner (Appeals)", the words and brackets "Joint Commissioner (Appeals) or Commissioner (Appeals)" shall be substituted;
(B) in sub-rule (1), for the words and brackets "Commissioner (Appeals)", the words and brackets "Joint Commissioner (Appeals) or the Commissioner (Appeals)" shall be substituted;
(II) In rule 46A,-
(A) in the marginal heading, for the words "Deputy Commissioner", the words "Joint Commissioner" shall be substituted;
(B) for the words "Deputy Commissioner" wherever they occur, the words "Joint Commissioner" shall be substituted;
(III) In Appendix-II, in FORM NO. 35,-
(A) in the heading, before the words "Commissioner of Income-tax", the words and brackets "Joint Commissioner (Appeals) or the" shall be inserted;
(B) before the word "Commissioner" wherever they occur, the words and brackets "Joint Commissioner (Appeals) or" shall be inserted.
[Notification No. 32/2023/F. No. 370142/10/2023-TPL]
RAMAN CHOPRA, Jt. Secy.
Note: The principal rules were published vide notification S.O. 969 (E), dated the 26th March, 1962 and last amended vide notification G.S.R. 379 (E) dated the 22nd May, 2023.
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