Board’s approval for notification of CIT(Appeals) in cases under Black Money Act, 2015

F.No. 279/Misc./M-44/2018-ITJ
Government of India
Ministry of Finance
Department of Revenue
Central Board of Direct Taxes

Room No. 12, 5th Floor,
Jeevan Vihar Building, Sansad Marg
New Delhi

Dated 23rd March, 2021

To,

All Principal Chief Commissioners of Income Tax,
All Principal Directors General of Income Tax, and
All Directors General of Income Tax (Investigation)

Madam/Sir,

Sub: Approval for notifying Commissioners of Income-tax (Appeals) to exercise jurisdiction over the cases under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015- reg.

Ref: Board’s letter in F.No.278/M-44/2018-ITJ dated 1st October, 2018

After implementation of Faceless Appeal Scheme, 2020, Income Tax appeals shall be finalised in a faceless manner with the exception of appeals relating to serious frauds, major tax evasion, sensitive & search matters, International tax and Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. As vide DoR’s order no. 182/2020 dated 25.09.2020, many posts of the Commissioner of Income-tax (Appeals) have been diverted as Commissioners of Income Tax (Appeal Units) under the newly created National Faceless Appeal Centre and its four Regional Faceless Appeal Centres, including those approved in the Board’s letter in F.No.278/M-44/2018-ITJ dated Po October, 2018, therefore, Board’s letter of even number dated 1 st October, 2018 needs to be revised.

2. Accordingly, in supersession of Board’s letter in F.No.278/M-44/2018-ITJ dated 1st October, 2018, approval of the Board is hereby granted for notifying following Commissioners of Income-tax (Appeals) to exercise jurisdiction over the cases under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, in respective Principal Chief Commissioner of Income-tax regions/charges, as per the table below: –

S. No. Principal Chief Commissioner of Income-tax Region/ Charge Commissioner of Income-tax (Appeals) to exercise Jurisdiction over the cases under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
A B C
1 Andhra Pradesh & Telangana Commissioner of Income-tax (Appeals)-11, Hyderabad
2 Bihar & Jharkhand Commissioner of Income-tax (Appeals)-3, Patna
3 Delhi Commissioner of Income-tax (Appeals)-31, Delhi
4 Gujarat Commissioner of Income-tax (Appeals)-11, Ahmedabad
5 Karnataka & Goa Commissioner of Income-tax (Appeals)-11, Bengaluru
6 Kerala Commissioner of Income-tax (Appeals)-3, Kochi
7 Madhya Pradesh & Chhattisgarh Commissioner of Income-tax (Appeals)-3, Bhopal
8 Mumbai Commissioner of Income-tax (Appeals)-51, Mumbai
9 Nagpur Commissioner of Income-tax (Appeals)-3, Nagpur
10 North East Region Commissioner of Income-tax (Appeals) (Central), NER, Guwahati
11 North West Region Commissioner of Income-tax (Appeals)-3, Guru gram
12 Odisha Commissioner of Income-tax (Appeals)-2, Bhubaneswar
13 Pune Commissioner of Income-tax (Appeals)-11, Pune
14 Rajasthan Commissioner of Income-tax (Appeals)-4, Jaipur
15 Tamil Nadu & Puducherry Commissioner of Income-tax (Appeals)-18, Chennai
16 Uttar Pradesh (East) Commissioner of Income-tax (Appeals)-3, Lucknow
17 Uttar Pradesh (West) & Uttarakhand Commissioner of Income-tax (Appeals)-4, Kanpur
18 West Bengal & Sikkim Commissioner of Income-tax (Appeals)-20, Kolkata
19 International Taxation Commissioner of Income-tax (Appeals)-42, Delhi

3. In light of above, I am directed to convey that necessary notification to this effect may kindly be issued by Principal Chief Commissioners of Income-tax. Further, a copy of the notification may kindly be forwarded to this office for records.

4. This approval shall be deemed to have come into force on 25th September 2020 or on the date of creation of post in column C of table in para 2 supra, whichever is later.

5. This issues with the approval of Member (Audit & Judicial), Central Board of Direct Taxes, New Delhi.

You faithfully,

(Ankur Goyal)

Under Secretary to the Govt. of India
Income-tax Judicial-I Section
Tele: 011- 23741832

More Under Income Tax

Leave a Comment

Your email address will not be published. Required fields are marked *

Search Posts by Date

April 2021
M T W T F S S
 1234
567891011
12131415161718
19202122232425
2627282930