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Technical Guide on Appeal before CIT(A)issued by ICAI

1. The Institute of Chartered Accountants of India (ICAI) issues Technical Guide on Appeal before CIT(A), and Frequently Asked Questions (FAQs). Keeping pace with the latest technological advancements is a prerequisite nowadays. The thrust of the Government is on e-governance. Accordingly, to bring in transparency and thereby to reduce corrupt practices and to make compliances easier for tax-payers, the income-tax department is fast moving towards a faceless regime. Recently, procedures for faceless assessment, faceless appeals, and faceless penalties have been implemented by the Income-tax department. Faceless regime being new and dependent on technological aspects is prone to certain challenges for all the stakeholders.

2. Riding on e-evolution, the field of income tax is embracing information technology in tax administration. This affords much-needed ease and comfort for stakeholders. Filing of appeals electronically has been implemented successfully. The stakeholder’s experience in filing appeals before the Commissioner of Income-tax (Appeals) [CIT(A)} is heartening.

3. The CBDT has now introduced a scheme for faceless hearing of appeals preferred before the first appellate authority i.e. the CIT(A). It is, but natural for the chartered accountants to take note of this development. To understand and study and then to practice faceless hearings of appeal is necessary for chartered accountants’ fraternity.

4. These technological developments have their own pros and cons. They need to be understood thoroughly well by all the stakeholders involved in the process. To discuss the e-procedure for the faceless CIT (Appeals) process and to provide guidance to the members, this publication shall prove very useful. This publication covers the law and procedures relating to faceless proceedings before the CIT(A) enabling the members to better understand the new provisions.

5. The Direct Taxes Committee of ICAI acknowledged the contribution made by the members namely CA. Chandrashekhar V. Chitale, CCM – Convenor, CA. Nitin Bhuta, CA. Dr. Vishnu Kanhere, CA. Sharad Shah, CA. SR Rahalkar, CA. P A Akkalkotkar, and CA. Prasanna Joshi of the study group constituted for the purpose of developing the publication namely Technical Guide on Appeal before CIT(A).

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