CBDT specifies jurisdiction of CIT(A) for filing faceless appeals for cases related to International Tax & TP

The Central Board of Direct Taxes (CBDT) has specified the jurisdiction of the Commission of Income-tax (appeals) for filing of appeal the Faceless Appeal Scheme, 2021 for cases related to International Tax & Transfer Pricing.

The Notification has provided, “In exercise of the powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes authorized Principal Chief Commissioners of Income-tax specified in column (2) of Schedule to the notification number S.O. 2907(E) dated the 13th November, 2014, to issue orders in writing for the exercise of the powers and performance of the functions by all or any of the income-tax authorities specified in column (4) of the Schedule annexed to the said notification.”

Whereas, the Principal Chief Commissioners of Income-tax authorized under the said notification issued orders to the respective Commissioners of Income-tax (Appeals) under their respective jurisdiction.

Whereas, the Faceless Appeal Scheme, 2021 came into force from 28th December, 2021, which necessitated designation of Commissioners of Income-tax (Appeals) to deal with the appeals arising under section 246A and 248 of the Act falling under the Faceless Appeal Scheme, 2021.

To Read Full Notification Download PDF Given below: