CBDT notifies jurisdiction of CIT(A) under Faceless Appeal Scheme, 2021

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CBDT notifies jurisdiction of CIT(A) under Faceless Appeal Scheme, 2021 vide Notification No. 113/2022-Income Tax Dated: 13th October, 2022

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
New Delhi

Notification No. 113/2022-Income Tax Dated: 13th October, 2022

S.O. 4873(E).— 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 13^th 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.

2. 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.

3. Whereas, the Faceless Appeal Scheme, 2021 came into force from 28^th 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.

4. Now, in exercise of the powers conferred by sub-section (1) read with sub-section (3) of section 120 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby directs that the Commissioner of Income-tax (Appeal) specified in column (2) of the Schedule annexed hereto, having their headquarters at the places specified in corresponding entries in column (3) of the Schedule, shall exercise the powers and perform the functions in respect of appeals arising under section 246A and 248 of the Act, filed in cases of classes of cases specified in column (5) of the Schedule and falling within the jurisdiction of the Income-tax authorities specified in column (4) of the Schedule:

SCHEDULE

Sl. No.	Designation of Income-tax Appellate Authority	Headquarters	Income-tax Authorities	Cases or Classes of cases
1	2	3	4	5
1.	Commissioner of Income-tax (Appeals), Mumbai- 55	Mumbai	All Principal Commissioners/ Commissioner of Income-tax of Mumbai Region	All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax (Transfer Pricing)-1, Mumbai and one or more grounds of appeal relate to Arm’s length price under Chapter X of Income-tax Act, 1961 and related penalties
			Commissioner of Income Tax (International Taxation)-1, Mumbai	All cases and related penalties
2.	Commissioner of Income-tax (Appeals), Mumbai-56	Mumbai	All Principal Commissioners/ Commissioner of Income-tax of Mumbai Region	All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax (Transfer Pricing)-2, Mumbai and one or more grounds of appeal relate to Arm’s length price under Chapter X of Income-tax Act, 1961 and related penalties
			Commissioner of Income Tax (International Taxation)-2, Mumbai	All cases and related penalties
3.	Commissioner of Income-tax (Appeals), Mumbai-57	Mumbai	All Principal Commissioners/ Commissioners of Income-tax of Mumbai Region	All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax (Transfer Pricing)-3, Mumbai and one or more grounds of appeal relate to Arm’s length price under Chapter X of Income-tax Act, 1961 and related penalties
			Commissioner of Income Tax (International Taxation)-3, Mumbai	All cases and related penalties
4.	Commissioner of Income-tax (Appeals), Mumbai-58	Mumbai	All Principal Commissioners/ Commissioners of Income-tax of Mumbai Region	All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax (Transfer Pricing)-4, Mumbai and one or more grounds of appeal relate to Arm’s length price under Chapter X of Income-tax Act, 1961 and related penalties
			Commissioner of Income Tax (International Taxation)-4, Mumbai	All cases and related penalties
5.	Commissioner of Income-tax (Appeals), Ahmedabad-13	Ahmedabad	i) All Principal Commissioners/ Commissioners of Income-tax of Ahmedabad Region ii) All Principal Commissioners/ Commissioners of Income-tax of Madhya Pradesh and Chhattisgarh Region	All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax (International Taxation and Transfer pricing), Ahmedabad and one or more grounds of appeal relate to Arm’s length price under Chapter X of Income-tax Act, 1961 and related penalties
			Commissioner of Income-tax (IT and TP), Ahmedabad	All cases and related penalties
6.	Commissioner of Income-tax (Appeals), Pune-13	Pune	i) All Principal Commissioners/ Commissioners of Income-tax of Pune Region ii) All Principal Commissioners/ Commissioners of Income-tax of Nagpur Region	All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax (International Taxation and Transfer pricing), Pune and one or more grounds of appeal relate to Arm’s length price under Chapter X of Income-tax Act, 1961 and related penalties
			Commissioner of Income-tax (IT and TP), Pune	All cases and related penalties
7.	Commissioner of Income-tax (Appeals), Delhi-42	New Delhi	Commissioner of Income-tax (IT)-1, Delhi	All cases and related penalties
8.	Commissioner of Income-tax (Appeals), Delhi-43	New Delhi	Commissioner of Income-tax (IT)-2, Delhi and Range 3(1) of Commissioner of Income-tax (IT)-3, Delhi	All cases and related penalties
9.	Commissioner of Income-tax (Appeals), Delhi-44	New Delhi	(i) All Principal Commissioners/ Commissioners of Income-tax of Delhi Region(ii) All Principal Commissioners/ Commissioners of Income-tax of Rajasthan Region (iii) All Principal Commissioners/ Commissioners of Income-tax of North West Region	All cases where order has been passed by a Transfer Pricing Officer under Commissioners of Income-tax (Transfer pricing)- 1, Delhi, (Transfer pricing)- 2, Delhi or (Transfer pricing)-3, Delhi and one or more grounds of appeal relate to Arm’s length price under Chapter X of Income-tax Act, 1961 and related penalties
10.	Commissioner of Income-tax (Appeals), Noida-2	Noida	(i) All Principal Commissioners/ Commissioners of Income-tax of Uttar Pradesh(West) Region ii) All Principal Commissioners/ Commissioners of Income-tax of Uttar Pradesh(East) Region	All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax (Transfer pricing)- 3, Delhi and one or more grounds of appeal relate to Arm’s length price under Chapter X of Income-tax Act, 1961 and related penalties
			Range, Dehradun and Range, Noida of Commissioner of Income-tax (IT)-3, Delhi	All cases and related penalties
11.	Commissioner of Income-tax (Appeals), Kolkata- 22	Kolkata	i) All Principal Commissioners/Commissioners of Income-tax of Kolkata Region ii)All Principal Commissioners/Commissioners of Income-tax of North East Region iii) All Principal Commissioners/ Commissioners of Income-tax of Bihar and Jharkhand Region iv) All Principal Commissioners/Commissioners of Income-tax of Odisha Region	All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax (International Taxation and Transfer pricing), Kolkata and one or more grounds of appeal relate to Arm’s length price under Chapter X of Income-tax Act, 1961 and related penalties
			Commissioner of Income-tax (IT and TP), Kolkata	All cases and related penalties
12.	Commissioner of Income-tax (Appeals), Hyderabad-10	Hyderabad	i) All Principal Commissioners/ Commissioners of Income-tax of Andhra Pradesh and Telangana Region	All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax (International Taxation and Transfer pricing), Hyderabad and one or more grounds of appeal relate to Arm’s length price under Chapter X of Income-tax Act, 1961 and related penalties
			Commissioner of Income-tax (IT and TP), Hyderabad	All cases and related penalties
13.	Commissioner of Income-tax (Appeals), Bengaluru-12	Bengaluru	i) All Principal Commissioners/ Commissioners of Income-tax of Karnataka and Goa Region ii) All Principal Commissioners/ Commissioners of Income-tax of Kerala Region	All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax (Transfer pricing)- 1, Bengaluru & Commissioner of Income-tax (Transfer pricing)-2, Bengaluru and one or more grounds of appeal relate to Arm’s length price under Chapter X of Income-tax Act, 1961 and related penalties
			Commissioner of Income-tax (IT), Bengaluru	All cases and related penalties
14.	Commissioner of Income-tax (Appeals), Chennai- 16	Chennai	i) All Principal Commissioners/ Commissioners of Income-tax of Tamil Nadu and Puducherry Region	All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax (Transfer pricing), Chennai and one or more grounds of appeal relate to Arm’s length price under Chapter X of Income-tax Act, 1961 and related penalties
			Commissioner of Income-tax (IT), Chennai	All cases and related penalties

2. This notification shall come into force with effect from the date of its publication in Official Gazette.

[Notification No. 113/2022/F.No. 279/Misc./66/2014-ITJ(Pt.)]
TANAY SHARMA, DCIT(OSD), ITJ-I, CBDT

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Notification No. 113/2022-Income Tax Dated: 13th October, 2022

Sl. No.

Designation of Income-tax Appellate Authority

Headquarters

Income-tax Authorities

Cases or Classes of cases

1

2

3

4

5

1.

Commissioner of Income-tax (Appeals), Mumbai- 55

Mumbai

All Principal Commissioners/ Commissioner of Income-tax of Mumbai Region

All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax (Transfer Pricing)-1, Mumbai and one or more grounds of appeal relate to Arm’s length price under Chapter X of Income-tax Act, 1961 and related penalties

Commissioner of Income Tax (International Taxation)-1, Mumbai

All cases and related penalties

2.

Commissioner of Income-tax (Appeals), Mumbai-56

Mumbai

All Principal Commissioners/ Commissioner of Income-tax of Mumbai Region

All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax (Transfer Pricing)-2, Mumbai and one or more grounds of appeal relate to Arm’s length price under Chapter X of Income-tax Act, 1961 and related penalties

Commissioner of Income Tax (International Taxation)-2, Mumbai

All cases and related penalties

3.

Commissioner of Income-tax (Appeals), Mumbai-57

Mumbai

All Principal Commissioners/ Commissioners of Income-tax of Mumbai Region

All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax (Transfer Pricing)-3, Mumbai and one or more grounds of appeal relate to Arm’s length price under Chapter X of Income-tax Act, 1961 and related penalties

Commissioner of Income Tax (International Taxation)-3, Mumbai

All cases and related penalties

4.

Commissioner of Income-tax (Appeals), Mumbai-58

Mumbai

All Principal Commissioners/ Commissioners of Income-tax of Mumbai Region

All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax (Transfer Pricing)-4, Mumbai and one or more grounds of appeal relate to Arm’s length price under Chapter X of Income-tax Act, 1961 and related penalties

Commissioner of Income Tax (International Taxation)-4, Mumbai

All cases and related penalties

5.

Commissioner of Income-tax (Appeals), Ahmedabad-13

Ahmedabad

i) All Principal Commissioners/ Commissioners of Income-tax of Ahmedabad Region

ii) All Principal Commissioners/ Commissioners of Income-tax of Madhya Pradesh and Chhattisgarh Region

All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax (International Taxation and Transfer pricing), Ahmedabad and one or more grounds of appeal relate to Arm’s length price under Chapter X of Income-tax Act, 1961 and related penalties

Commissioner of Income-tax (IT and TP), Ahmedabad

All cases and related penalties

6.

Commissioner of Income-tax (Appeals), Pune-13

Pune

i) All Principal Commissioners/ Commissioners of Income-tax of Pune Region

ii) All Principal Commissioners/ Commissioners of Income-tax of Nagpur Region

All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax (International Taxation and Transfer pricing), Pune and one or more grounds of appeal relate to Arm’s length price under Chapter X of Income-tax Act, 1961 and related penalties

Commissioner of Income-tax (IT and TP), Pune

All cases and related penalties

7.

Commissioner of Income-tax (Appeals), Delhi-42

New Delhi

Commissioner of Income-tax (IT)-1, Delhi

All cases and related penalties

8.

Commissioner of Income-tax (Appeals), Delhi-43

New Delhi

Commissioner of Income-tax (IT)-2, Delhi and Range 3(1) of Commissioner of Income-tax (IT)-3, Delhi

All cases and related penalties

9.

Commissioner of Income-tax (Appeals), Delhi-44

New Delhi

(i) All Principal Commissioners/ Commissioners of Income-tax of Delhi Region(ii) All Principal Commissioners/ Commissioners of Income-tax of Rajasthan Region

(iii) All Principal Commissioners/ Commissioners of Income-tax of North West Region

10.

Commissioner of Income-tax (Appeals), Noida-2

Noida

(i) All Principal Commissioners/ Commissioners of Income-tax of Uttar Pradesh(West) Region

ii) All Principal Commissioners/ Commissioners of Income-tax of Uttar Pradesh(East) Region

All cases where order has been passed by a Transfer Pricing Officer under Commissioner of Income-tax (Transfer pricing)- 3, Delhi and one or more grounds of appeal relate to Arm’s length price under Chapter X of Income-tax Act, 1961 and related penalties

Range, Dehradun and Range, Noida of Commissioner of Income-tax (IT)-3, Delhi

All cases and related penalties

11.

Commissioner of Income-tax (Appeals), Kolkata- 22

Sl.
No.

Designation of
Income-tax
Appellate Authority

Commissioner of
Income-tax
(Appeals), Mumbai- 55

All cases where order has been
passed by a Transfer Pricing
Officer under Commissioner of
Income-tax (Transfer Pricing)-1, Mumbai and one or more
grounds of appeal relate to
Arm’s length price under
Chapter X of Income-tax Act,
1961 and related penalties

Commissioner of
Income-tax
(Appeals), Mumbai-56

All cases where order has been
passed by a Transfer Pricing
Officer under Commissioner of
Income-tax (Transfer Pricing)-2, Mumbai and one or more
grounds of appeal relate to
Arm’s length price under
Chapter X of Income-tax Act,
1961 and related penalties

Commissioner of
Income-tax
(Appeals), Mumbai-57

All cases where order has been
passed by a Transfer Pricing
Officer under Commissioner of
Income-tax (Transfer Pricing)-3, Mumbai and one or more
grounds of appeal relate to
Arm’s length price under
Chapter X of Income-tax Act,
1961 and related penalties

Commissioner of
Income-tax
(Appeals), Mumbai-58

All cases where order has been
passed by a Transfer Pricing
Officer under Commissioner of
Income-tax (Transfer Pricing)-4, Mumbai and one or more
grounds of appeal relate to
Arm’s length price under
Chapter X of Income-tax Act,
1961 and related penalties

Commissioner of
Income-tax
(Appeals),
Ahmedabad-13

All cases where order has been
passed by a Transfer Pricing
Officer under Commissioner of
Income-tax (International
Taxation and Transfer pricing),
Ahmedabad and one or more
grounds of appeal relate to
Arm’s length price under
Chapter X of Income-tax Act,
1961 and related penalties

Commissioner of
Income-tax
(Appeals), Pune-13

All cases where order has been
passed by a Transfer Pricing
Officer under Commissioner of
Income-tax (International
Taxation and Transfer pricing),
Pune and one or more grounds
of appeal relate to Arm’s
length price under Chapter X of Income-tax Act, 1961 and related penalties

Commissioner of Income-tax
(Appeals), Delhi-42

Commissioner of Income-tax
(Appeals), Delhi-43

Commissioner of
Income-tax
(Appeals), Noida-2

All cases where order has been
passed by a Transfer Pricing
Officer under Commissioner of
Income-tax (Transfer pricing)-
3, Delhi and one or more
grounds of appeal relate to
Arm’s length price under
Chapter X of Income-tax Act,
1961 and related penalties

Commissioner of
Income-tax
(Appeals), Kolkata-
22

All cases where order has been
passed by a Transfer Pricing
Officer under Commissioner of
Income-tax (International
Taxation and Transfer pricing),
Kolkata and one or more
grounds of appeal relate to
Arm’s length price under
Chapter X of Income-tax Act, 1961 and related penalties

Commissioner of Income-tax
(Appeals),
Hyderabad-10

All cases where order has been
passed by a Transfer Pricing
Officer under Commissioner of Income-tax (International
Taxation and Transfer pricing),
Hyderabad and one or more
grounds of appeal relate to
Arm’s length price under
Chapter X of Income-tax Act,
1961 and related penalties

Commissioner of Income-tax
(Appeals),
Bengaluru-12

Commissioner of
Income-tax
(Appeals), Chennai-
16

All cases where order has been
passed by a Transfer Pricing
Officer under Commissioner of Income-tax (Transfer pricing),
Chennai and one or more
grounds of appeal relate to
Arm’s length price under
Chapter X of Income-tax Act, 1961 and related penalties