Okay, I will generate a policy analysis report based on the provided text, following the specified structure and constraints.
**Report on Income Tax Notification S.O. 4873(E)**
**1. Executive Summary:**
This report analyzes Notification S.O. 4873(E) issued by the Central Board of Direct Taxes (CBDT) on October 13, 2022. This notification is an amendment to existing income tax regulations. Its core purpose is to specify which Commissioners of Income Tax (Appeals) will handle appeals related to transfer pricing and other cases arising under sections 246A and 248 of the Income-tax Act, 1961, particularly those falling under the Faceless Appeal Scheme, 2021. Key findings include a defined schedule specifying the jurisdiction of various Commissioners of Income Tax (Appeals) based on the location of the involved Income-tax authorities and the types of cases, especially those concerning transfer pricing.
**2. Introduction:**
This report aims to provide an informative analysis of Notification S.O. 4873(E), dated October 13, 2022, issued by the Central Board of Direct Taxes (CBDT). The analysis focuses solely on the information presented within the provided text and aims to clarify the notification's purpose, key changes, and potential impact.
**3. Policy Overview:**
* The notification amends existing income tax regulations by modifying the jurisdiction and authority of specific income tax officers. The original policy being amended appears to be related to the powers and functions of income tax authorities, specifically referencing Notification S.O. 2907(E) dated November 13, 2014, which authorized Principal Chief Commissioners of Income Tax to issue orders regarding the exercise of powers by income tax authorities.
* **Core Objective(s):** The core objective of this amendment is to designate specific Commissioners of Income Tax (Appeals) to handle appeals arising under sections 246A and 248 of the Income-tax Act, 1961, specifically within the context of the Faceless Appeal Scheme, 2021, and further delineating jurisdiction based on the nature of the case (specifically transfer pricing issues) and the location of the involved income tax authorities.
**4. Background and Rationale:**
The amendment is likely driven by the implementation of the Faceless Appeal Scheme, 2021. The text explicitly states that the scheme "necessitated designation of Commissioners of Incometax Appeals to deal with the appeals arising under section 246A and 248 of the Act falling under the Faceless Appeal Scheme, 2021." Thus, the pre-existing distribution of appeals processing based on physical location needed restructuring to fit with the new Faceless Appeal system.
**5. Key Provisions / Changes:**
This notification introduces the following changes:
* **Specific Part of Original Policy Changed:** The notification alters the allocation of appellate jurisdiction to Commissioners of Income Tax (Appeals). It modifies the previous system where Principal Chief Commissioners of Income Tax issued orders to respective Commissioners of Income Tax Appeals.
* **New Rule/Provision:** The notification directs that Commissioners of Income Tax (Appeals), specified in the Schedule, will exercise powers and perform functions in respect of appeals arising under section 246A and 248 of the Act. The Schedule details which Commissioner of Incometax (Appeals) is responsible for cases based on:
* Their headquarters location (e.g., Mumbai, Delhi, Kolkata).
* The geographical jurisdiction of the Principal Commissioners of Income Tax under them.
* The specific Income Tax Authorities whose decisions are being appealed.
* Specific focus on cases related to transfer pricing, particularly those involving orders passed by Transfer Pricing Officers where grounds of appeal relate to Arms Length Price under Chapter X of the Incometax Act, 1961 and related penalties.
* **Difference/Effect of Change:** This change provides a clear, defined structure for handling appeals under the Faceless Appeal Scheme. It appears to centralize expertise for transfer pricing cases within specific Commissioners of Income Tax (Appeals). The amendment aims to streamline the appeals process by allocating cases based on the location of the original assessing authority and the type of case, creating specialized appellate pathways, particularly for complex transfer pricing matters.
**6. Target Audience and Stakeholders:**
The primary target audience and stakeholders include:
* Principal Commissioners of Income Tax.
* Commissioners of Income Tax (Appeals) specifically those listed in the schedule.
* Taxpayers and companies involved in transfer pricing arrangements, especially those operating within the jurisdiction of the listed Commissioners.
* Income tax authorities and officers dealing with transfer pricing assessments and appeals.
**7. Implementation Aspects (Inferred):**
* **Responsible Agency/Bodies:** The Central Board of Direct Taxes (CBDT) is the responsible agency. The Principal Commissioners of Income Tax and the Commissioners of Income Tax (Appeals) are directly responsible for implementing the changes within their respective jurisdictions.
* **Timelines/Procedures:** The notification comes into effect from the date of its publication in the Official Gazette (as stated in the text), which is October 13, 2022. The text does not specify explicit procedures but implies that the Commissioners of Income Tax (Appeals) must adhere to the schedule provided when handling appeals.
**8. Expected Outcomes / Impact of Changes:**
The likely intended outcome of these changes is to:
* Streamline the handling of appeals under the Faceless Appeal Scheme, 2021.
* Improve the efficiency and consistency of decisions on transfer pricing matters by assigning them to specialized appellate authorities.
* Reduce ambiguity and uncertainty regarding the appropriate appellate authority for specific cases.
**9. Conclusion:**
Notification S.O. 4873(E) is a significant amendment to income tax regulations, designed to facilitate the implementation of the Faceless Appeal Scheme, 2021, particularly for transfer pricing cases. By clearly defining the jurisdiction of Commissioners of Income Tax (Appeals) based on geographical location, type of case, and original assessing authority, the notification seeks to improve the efficiency and consistency of the appeals process. The specified changes will directly impact the relevant income tax authorities and taxpayers involved in transfer pricing arrangements.
Key Entities Referenced
NEW DELHI: Location where the notification was issued.
Incometax Act, 1961: The primary legislation being referenced in the notification. Also referred as Act.
Central Board of Direct Taxes: The authority issuing the notification.
Principal Chief Commissioners of Incometax: Incometax authority authorized to issue orders in writing.
Faceless Appeal Scheme, 2021: A scheme that came into force from 28th December, 2021, necessitating designation of Commissioners of Incometax Appeals.
Commissioners of Incometax Appeals: Designated to deal with the appeals arising under section 246A and 248 of the Act falling under the Faceless Appeal Scheme, 2021.
section 246A: Section of the Incometax Act under which appeals are arising.
section 248: Section of the Incometax Act under which appeals are arising.
Mumbai: Headquarters of the Commissioner of Incometax Appeals and Principal Commissioners of Incometax of Mumbai Region.
Mumbai Region: Region under which Principal Commissioners of Incometax are assigned.
Commissioner of Incometax Transfer Pricing 1, Mumbai: Incometax authority with Transfer Pricing responsibilities in Mumbai.
Commissioner of Incometax Transfer Pricing 2, Mumbai: Incometax authority with Transfer Pricing responsibilities in Mumbai.
Commissioner of Incometax Transfer Pricing 3, Mumbai: Incometax authority with Transfer Pricing responsibilities in Mumbai.
Commissioner of Incometax Transfer Pricing 4, Mumbai: Incometax authority with Transfer Pricing responsibilities in Mumbai.
Commissioner of Income Tax International Taxation1, Mumbai: Incometax authority with International Taxation responsibilities in Mumbai.
Commissioner of Income Tax International Taxation2, Mumbai: Incometax authority with International Taxation responsibilities in Mumbai.
Commissioner of Income Tax International Taxation3, Mumbai: Incometax authority with International Taxation responsibilities in Mumbai.
Commissioner of Income Tax International Taxation4, Mumbai: Incometax authority with International Taxation responsibilities in Mumbai.
Ahmedabad: Headquarters of the Commissioner of Incometax Appeals and Principal Commissioners of Incometax of Ahmedabad Region.
Ahmedabad Region: Region under which Principal Commissioners of Incometax are assigned.
Incometax International Taxation and Transfer pricing, Madhya Pradesh and Chhattisgarh Region: Incometax authority with International Taxation and Transfer Pricing responsibilities in Madhya Pradesh and Chhattisgarh Region.
Commissioner of Incometax IT and TP, Ahmedabad: Incometax authority with IT and TP responsibilities in Ahmedabad.
Pune: Headquarters of the Commissioner of Incometax Appeals and Principal Commissioners of Incometax of Pune Region.
Pune Region: Region under which Principal Commissioners of Incometax are assigned.
Incometax International Taxation and Transfer pricing, Nagpur Region: Incometax authority with International Taxation and Transfer Pricing responsibilities in Nagpur Region.
Commissioner of Incometax IT and TP, Pune: Incometax authority with IT and TP responsibilities in Pune.
Delhi: Headquarters of the Commissioner of Incometax Appeals and Principal Commissioners of Incometax of Delhi Region.
Delhi Region: Region under which Principal Commissioners of Incometax are assigned.
Rajasthan Region: Region under which Principal Commissioners of Incometax are assigned.
North West Region: Region under which Principal Commissioners of Incometax are assigned.
Noida: Headquarters of the Commissioner of Incometax Appeals and Principal Commissioners of Incometax of Uttar Pradesh West Region.
Uttar PradeshWest Region: Region under which Principal Commissioners of Incometax are assigned.
Uttar PradeshEast Region: Region under which Principal Commissioners of Incometax are assigned.
Dehradun: Range of Commissioner of Incometax IT3, Delhi.
Kolkata: Headquarters of the Commissioner of Incometax Appeals and Principal Commissioners of Incometax of Kolkata Region.
Kolkata Region: Region under which Principal Commissioners of Incometax are assigned.
Incometax International Taxation and Transfer pricing, Kolkata: Incometax authority with International Taxation and Transfer Pricing responsibilities in Kolkata.
North East Region: Region under which Principal Commissioners of Incometax are assigned.
Bihar: Region under which Principal Commissioners of Incometax are assigned.
Jharkhand Region: Region under which Principal Commissioners of Incometax are assigned.
Odisha Region: Region under which Principal Commissioners of Incometax are assigned.
Commissioner of Incometax IT and TP, Kolkata: Incometax authority with IT and TP responsibilities in Kolkata.
Hyderabad: Headquarters of the Commissioner of Incometax Appeals and Principal Commissioners of Incometax of Andhra Pradesh and Telangana Region.
Andhra Pradesh: Region under which Principal Commissioners of Incometax are assigned.
Telangana Region: Region under which Principal Commissioners of Incometax are assigned.
Incometax International Taxation and Transfer pricing, Hyderabad: Incometax authority with International Taxation and Transfer Pricing responsibilities in Hyderabad.
Commissioner of Incometax IT and TP, Hyderabad: Incometax authority with IT and TP responsibilities in Hyderabad.
Bengaluru: Headquarters of the Commissioner of Incometax Appeals and Principal Commissioners of Incometax of Karnataka and Goa Region.
Karnataka: Region under which Principal Commissioners of Incometax are assigned.
Goa Region: Region under which Principal Commissioners of Incometax are assigned.
Commissioner of Incometax Transfer pricing 1, Bengaluru: Incometax authority with Transfer Pricing responsibilities in Bengaluru.
Kerala Region: Region under which Principal Commissioners of Incometax are assigned.
Commissioner of Incometax Transfer pricing 2, Bengaluru: Incometax authority with Transfer Pricing responsibilities in Bengaluru.
Commissioner of Incometax IT, Bengaluru: Incometax authority with IT responsibilities in Bengaluru.
Chennai: Headquarters of the Commissioner of Incometax Appeals and Principal Commissioners of Incometax of Tamil Nadu and Puducherry Region.
Tamil Nadu: Region under which Principal Commissioners of Incometax are assigned.
Puducherry Region: Region under which Principal Commissioners of Incometax are assigned.
Incometax Transfer pricing, Chennai: Incometax authority with Transfer Pricing responsibilities in Chennai.
Commissioner of Incometax IT, Chennai: Incometax authority with IT responsibilities in Chennai.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-13102022-239638
xxxGIDHxxx
CG-DL-E-13102022-239638
xxxGIDExxx
असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (ii)
PART II—Section 3—Sub-section (ii)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 4663] नई दिल्ली, बृहस्ट्प जतिार, अक्त बू र 13, 2022/आजश्ि न 21, 1944
No. 4663] NEW DELHI, THURSDAY, OCTOBER 13, 2022/ASVINA 21, 1944
जित्त मत्ालं य
(रािस्ट्ि जिभाग)
(केंद्रीय प्रत्यक्ष कर बोडड)
अजधसचू ना
नई दिल्ली, 13 अक्त ूबर, 2022
आयकर
का.आ. 4873(अ).—आयकर अजधजनयम, 1961 (1961 का 43) की धारा 120 के उप-खंड (1) और (2) द्वारा
प्रित्त िजियों का प्रयोग करत े हुए केंद्रीय प्रत्यक्ष कर बोड ड ने अजधसूचना संख्या का.आ.2907(अ) दिनांक 13 निम्बर,
2014 की अनुसूची के कॉलम (2) में जनर्िष्टड प्रधान मुख्य आयकर आयिु को प्राजधकृत दकया ह ै तादक िे उि अजधसूचना के
साथ संलग्न अनुसूची के कॉलम (4) में जिजनर्िष्टड सभी अथिा दकसी भी आयकर प्राजधकारी द्वारा िजियों के प्रयोग और काय ड
के जनष्पािन हते ु आिेि िारी कर सके।
2. िबदक, उि अजधसूचना के तहत प्राजधकृत प्रधान मुख्य आयकर आयुि ने अपने संबंजधत क्षेत्ाजधकार के तहत संबंजधत
आयकर आयिु ों (अपील) को आिेि िारी दकए।
3. िबदक, फेसलेस अपील योिना, 2021 दिनांक 28 दिसम्बर, 2021 से लाग ू हुई जिससे फेसलेस अपील योिना, 2021
के अंतगडत अजधजनयम की धारा 246(क) और 248 के अंतगडत अपीलों के जनपटान के जलए आयकर आयिु ों (अपील) की
जनयुजि को आिश्यक बनाया।
6947 GI/2022 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
4. अब, आयकर अजधजनयम, 1961 (1961 का 43) की धारा 120 की उप-धारा (3) के साथ पठित उप-धारा (1) के तहत
प्रित्त िजियों का प्रयोग करत े हुए केंद्रीय प्रत्यक्ष कर बोडड, एतद्द्वारा, जनििे िेता ह ै दक इस पत् के साथ संलग्न अनुसूची के
कॉलम (2) में जिजनर्िष्टड आयकर आयिु (अपील), जिनके मख्ु यालय अनुसूची के कॉलम 3 म ें संबंजधत प्रजिजष्ट में जिजनर्िष्टड
स्ट्थानों पर ह,ैं इस अजधजनयम की धारा 246(क) और 248 के अतं गतड होने िाली अपीलों के संबंध में, िोदक इस अनुसूची के
कॉलम 4 म ें जिजनर्िष्टड आयकर प्राजधकाठरयों के क्षेत्ाजधकार म ें आन े िाल े और अनुसूची के कॉलम 5 म ें जिजनर्िष्टड मामलों के
िगों के मामलों में िायर की गई हों, िजियों का प्रयोग करेंग ेऔर कायों का जनष्पािन करेंगे।
अनसु चू ी
क्रमांक आयकर अपीलीय मख्ु यालय आयकर अजधकारी मामल ेया मामलों के िग ड
संख्या प्राजधकारी का पिनाम
1 2 3 4 5
1. आयकर आयुि मबुं ई मुंबई क्षेत् के सभी प्रधान सभी मामले िहां आयकर
(अपील), मुंबई-55 आयुि/आयकर आयुि आयुि (अंतरण मूल्य
जनधाडरण) -1, मुंबई के अधीन
एक अंतरण मूल्य जनधाडरण
अजधकारी द्वारा आििे पाठरत
दकया गया ह ैऔर अपील के
एक या अजधक आधार आयकर
अजधजनयम, 1961 के अध्याय
X के तहत आमड लेंथ प्राइस
और संबंजधत िाजस्ट्तयां से
संबंजधत ह ैं
आयकर आयुि (अंतराडष्ट्रीय कराधान) - सभी मामले और संबंजधत
1, मुंबई िाजस्ट्तया ं
2. आयकर आयुि मुंबई मुंबई क्षेत् के सभी प्रधान सभी मामले िहां आयकर
(अपील), मुंबई-56 आयुि/आयकर आयुि आयुि (अंतरण मूल्य
जनधाडरण) -2, मुंबई के अधीन
एक अंतरण मूल्य जनधाडरण
अजधकारी द्वारा आििे पाठरत
दकया गया ह ैऔर अपील के
एक या अजधक आधार आयकर
अजधजनयम, 1961 के अध्याय
X के तहत आमड लेंथ प्राइस
और संबंजधत िाजस्ट्तयों से
संबंजधत हैं
आयकर आयुि (अंतराडष्ट्रीय कराधान) - सभी मामले और संबंजधत
2, मुंबई िाजस्ट्तया ं
3. आयकर आयुि मुंबई मुंबई क्षेत् के सभी प्रधान सभी मामले िहां आयकर
(अपील), मुंबई-57 आयुि/आयकर आयुि आयुि (अंतरण मूल्य
जनधाडरण) -3, मुंबई के अधीन
एक अंतरण मूल्य जनधाडरण
अजधकारी द्वारा आििे पाठरत
दकया गया ह ैऔर अपील के
एक या अजधक आधार आयकर
अजधजनयम, 1961 के अध्याय
X के तहत आमड लेंथ प्राइस
और संबंजधत िाजस्ट्तयों से
संबंजधत हैं[भाग II—खण् ड 3(ii)] भारत का रािपत् : असाधारण 3
आयकर आयुि (अंतराडष्ट्रीय कराधान) - सभी मामले और संबंजधत
3, मुंबई िाजस्ट्तया ं
4. आयकर आयुि मुंबई मुंबई क्षेत् के सभी प्रधान सभी मामले िहां आयकर
(अपील), मुंबई-58 आयुि/आयकर आयुि आयुि (अंतरण मूल्य
जनधाडरण) -4, मुंबई के अधीन
एक अंतरण मूल्य जनधाडरण
अजधकारी द्वारा आििे पाठरत
दकया गया ह ैऔर अपील के
एक या अजधक आधार आयकर
अजधजनयम, 1961 के अध्याय
X के तहत आमड लेंथ प्राइस
और संबंजधत िाजस्ट्तयों से
संबंजधत हैं
आयकर आयुि (अंतराडष्ट्रीय कराधान) - सभी मामले और संबंजधत
4, मुंबई िाजस्ट्तया ं
5. आयकर आयुि अहमिाबाि i) अहमिाबाि क्षेत् के सभी प्रधान सभी मामले िहां आयकर
(अपील), अहमिाबाि- आयुि/आयकर आयुि आयुि (अंतराडष्ट्रीय कराधान
13 और अंतरण मूल्य जनधाडरण)
अहमिाबाि, के अधीन एक
ii)मध्य प्रििे और छत्तीसगढ़ क्षेत् के
अंतरण मूल्य जनधाडरण
सभी प्रधान आयुि/आयकर आयुि
अजधकारी द्वारा आििे पाठरत
दकया गया ह ैऔर अपील के
एक या अजधक आधार आयकर
अजधजनयम, 1961 के अध्याय
X के तहत आमड लेंथ प्राइस
और संबंजधत िाजस्ट्तयों से
संबंजधत हैं
आयकर आयुि (आईटी और टीपी), सभी मामले और संबंजधत
अहमिाबाि िाजस्ट्तया ं
6. आयकर आयुि पुणे i) पुणे क्षेत् के सभी प्रधान आयुि/ सभी मामले िहां आयकर
(अपील), पुणे-13 आयकर आयुि आयुि (अंतराडष्ट्रीय कराधान
और अंतरण मूल्य जनधाडरण)
पुणे, के अधीन एक अंतरण
ii) नागपुर क्षेत् के सभी प्रधान आयुि/
मूल्य जनधाडरण अजधकारी द्वारा
आयकर आयुि
आििे पाठरत दकया गया ह ै
और अपील के एक या अजधक
आधार आयकर अजधजनयम,
1961 के अध्याय X के तहत
आम डलेंथ प्राइस और संबंजधत
िडं से संबंजधत हैं
आयकर आयुि (आईटी और टीपी), सभी मामले और संबंजधत िंड
पुणे
7. आयकर आयुि नई दिल्ली आयकर आयुि (आईटी) -1, दिल्ली सभी मामले और संबंजधत िंड
(अपील), दिल्ली-42
8. आयकर आयुि नई दिल्ली आयकर आयुि (आईटी) -2, दिल्ली सभी मामले और संबंजधत िंड
(अपील), दिल्ली-43 और आयकर आयुि (आईटी) -3,
दिल्ली की रेंि 3(1), दिल्ली4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
9. आयकर आयुि नई दिल्ली (i) दिल्ली क्षेत् के सभी प्रधान सभी मामले िहां आयकर
(अपील), दिल्ली-44 आयुि/आयकर आयुि आयुि (अंतरण मूल्य
जनधाडरण)- 1, दिल्ली, (अंतरण
(ii) रािस्ट्थान क्षेत् के सभी प्रधान मूल्य जनधाडरण(-2, अथिा
आयुि/आयकर आयुि (अंतरण मूल्य जनधाडरण(-3,
दिल्ली के अधीन एक अंतरण
मूल्य जनधाडरण अजधकारी द्वारा
(iii) उत्तर पजिम क्षेत् के सभी प्रधान
आििे पाठरत दकया गया ह ै
आयुि/आयकर आयुि
और अपील के एक या अजधक
आधार आयकर अजधजनयम,
1961 के अध्याय X के तहत
आम डलेंथ प्राइस और संबंजधत
िाजस्ट्तयांसे संबंजधत ह ैं
10 . आयकर आयुि नोएडा (i) उत्तर प्रििे (पजिम) क्षेत् के सभी सभी मामले िहां आयकर
(अपील), नोएडा-2 प्रधान आयुि/आयकर आयुि आयुि (अंतरण मूल्य
ii) उत्तर प्रििे (पूिी) क्षेत् के सभी जनधाडरण(-3, दिल्ली के अधीन
प्रधान आयुि/आयकर आयुि एक अंतरण मूल्य जनधाडरण
अजधकारी द्वारा आििे पाठरत
दकया गया ह ैऔर अपील के
एक या अजधक आधार आयकर
अजधजनयम, 1961 के अध्याय
X के तहत आमड लेंथ प्राइस
और संबंजधत िाजस्ट्तयांसे
संबंजधत हैं
आयकर आयुि (आईटी) -3, दिल्ली की सभी मामले और संबंजधत िंड
रेंि, िेहरािनू और रेंि, नोएडा
11 . आयकर आयुि कोलकाता i)कोलकाता क्षेत् के सभी प्रधान सभी मामले िहां आयकर
(अपील), कोलकाता-22 आयुि/आयकर आयुि आयुि (अंतराडष्ट्रीय कराधान
ii) पूिोत्तर क्षेत् के सभी प्रधान और अंतरण मूल्य जनधाडरण( -
आयुि/आयकर आयुि कोलकाता के अधीन एक
iii) जबहार और झारखंड क्षेत् के सभी अंतरण मूल्य जनधाडरण
प्रधान आयुि / आयकर आयुि अजधकारी द्वारा आििे पाठरत
दकया गया ह ैऔर अपील के
iv) ओजडिा क्षेत् के सभी प्रधान
एक या अजधक आधार आयकर
आयुि/आयकर आयुि
अजधजनयम, 1961 के अध्याय
X के तहत आमड लेंथ प्राइस
और संबंजधत िाजस्ट्तयांसे
संबंजधत हैं
आयकर आयुि (आईटी और टीपी), सभी मामले और संबंजधत िंड
कोलकाता
12. आयकर आयुि हिै राबाि i) आंध्र प्रििे और तेलंगाना क्षेत् के सभी मामले िहां आयकर
(अपील), हिै राबाि-10 सभी प्रधान आयुि/आयकर आयुि आयुि (अंतराडष्ट्रीय कराधान
और अंतरण मूल्य जनधाडरण( -
हिै राबाि और आयकर (अंतरण
मूल्य जनधाडरण, (चेन्नई के
अधीन आमड लेंथ प्राइस से[भाग II—खण् ड 3(ii)] भारत का रािपत् : असाधारण 5
संबंजधत एक या अजधक आधार
और के अधीन एक अंतरण
मूल्य जनधाडरण अजधकारी द्वारा
आििे पाठरत दकया गया ह ै
और अपील के एक या अजधक
आधार आयकर अजधजनयम,
1961 के अध्याय X के तहत
आम डलेंथ प्राइस और संबंजधत
िाजस्ट्तयांसे संबंजधत ह ैं
आयकर आयुि (आईटी और टीपी), सभी मामले और संबंजधत िंड
हिै राबाि
13. आयकर आयुि बेंगलुरु i) कनाडटक और गोिा क्षेत् के सभी सभी मामले िहां आयकर
(अपील), बेंगलुरु-12 प्रधान आयुि/आयकर आयुि आयुि (अंतरण मूल्य
जनधाडरण) -1, बेंगलुरु और
ii)केरल क्षेत् के सभी प्रधान आयकर आयुि (अंतरण मूल्य
आयुि/आयकर आयुि जनधाडरण) -2, बेंगलुरु के तहत
एक अंतरण मूल्य जनधाडरण
अजधकारी द्वारा आििे पाठरत
दकया गया ह ैऔर अपील के
एक या अजधक आधार आम्सड से
संबंजधत ह ैंआयकर अजधजनयम,
1961 के अध्याय X के तहत
लंबाई मूल्य और संबंजधत िडं
आयकर आयुि (आईटी), बेंगलुरु सभी मामले और संबंजधत िंड
14. आयकर आयुि चेन्नई i) तजमलनाडु और पुडुचेरी क्षेत् के सभी सभी मामले िहां आयकर
(अपील), चेन्नई-16 प्रधान आयुि/आयकर आयुि आयुि (अंतराडष्ट्रीय कराधान
और अंतरण मूल्य जनधाडरण),
चेन्नई के अधीन एक अंतरण
मूल्य जनधाडरण अजधकारी द्वारा
आििे पाठरत दकया गया है
और आयकर अंतरण मूल्य
जनधाडरण, चेन्नई के अधीन आमड
लेंथ प्राइस से संबंजधत अपील
के एक या अजधक आधार तथा
आयकर अजधजनयम, 1961 के
अध्याय X के तहत आमड लेंथ
प्राइस और संबंजधत िाजस्ट्तयांसे
संबंजधत ह।ैं
आय कर आयुि (आईटी), चेन्नई सभी मामले और संबंजधत िंड
2. यह अजधसूचना सरकारी रािपत् में इसके प्रकािन की तारीख से प्रभािी होगी।
[अजधसूचना संख्या.113/2022/फा. सं. 279/जिजिध./66/2014-आईटीिे (पाटड.)]
तनय िमा,ड डीसीआईटी (ओएसडी), आईटीिे-I, सीबीडीटी6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 13th October, 2022
INCOME-TAX
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 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.
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 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.
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. Designation of Headquarters Income-tax Authorities Cases or Classes of cases
No. Income-tax
Appellate Authority
1 2 3 4 5
1. Commissioner of Mumbai All Principal Commissioners/ All cases where order has been
Income-tax Commissioner of Income-tax of passed by a Transfer Pricing
(Appeals), Mumbai- Mumbai Region Officer under Commissioner of
55 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 All cases and related penalties
(International Taxation)-1,
Mumbai
2. Commissioner of Mumbai All Principal Commissioners/ All cases where order has been
Income-tax Commissioner of Income-tax of passed by a Transfer Pricing
(Appeals), Mumbai- Mumbai Region Officer under Commissioner of
56 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 All cases and related penalties
(International Taxation)-2,
Mumbai[भाग II—खण् ड 3(ii)] भारत का रािपत् : असाधारण 7
3. Commissioner of Mumbai All Principal Commissioners/ All cases where order has been
Income-tax Commissioners of Income-tax of passed by a Transfer Pricing
(Appeals), Mumbai- Mumbai Region Officer under Commissioner of
57 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 All cases and related penalties
(International Taxation)-3,
Mumbai
4. Commissioner of Mumbai All Principal Commissioners/ All cases where order has been
Income-tax Commissioners of Income-tax of passed by a Transfer Pricing
(Appeals), Mumbai- Mumbai Region Officer under Commissioner of
58 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 All cases and related penalties
(International Taxation)-4,
Mumbai
5. Commissioner of Ahmedabad i) All Principal Commissioners/ All cases where order has been
Income-tax Commissioners of Income-tax of passed by a Transfer Pricing
(Appeals), Ahmedabad Region Officer under Commissioner of
Ahmedabad-13 ii) All Principal Commissioners/ Income-tax (International
Commissioners of Income-tax of Taxation and Transfer pricing),
Madhya Pradesh and Ahmedabad and one or more
Chhattisgarh Region 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 All cases and related penalties
and TP), Ahmedabad
6. Commissioner of Pune i) All Principal Commissioners/ All cases where order has been
Income-tax Commissioners of Income-tax of passed by a Transfer Pricing
(Appeals), Pune-13 Pune Region Officer under Commissioner of
ii) All Principal Commissioners/ Income-tax (International
Commissioners of Income-tax of Taxation and Transfer pricing),
Nagpur Region 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 All cases and related penalties
and TP), Pune
7. Commissioner of New Delhi Commissioner of Income-tax All cases and related penalties
Income-tax (IT)-1, Delhi
(Appeals), Delhi-42
8. Commissioner of New Delhi Commissioner of Income-tax All cases and related penalties
Income-tax (IT)-2, Delhi and Range 3(1) of
(Appeals), Delhi-43 Commissioner of Income-tax
(IT)-3, Delhi
9. Commissioner of New Delhi (i) All Principal Commissioners/ All cases where order has been
Income-tax Commissioners of Income-tax of passed by a Transfer Pricing8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
(Appeals), Delhi-44 Delhi Region Officer under Commissioners
of Income-tax (Transfer
pricing)- 1, Delhi, (Transfer
(ii) All Principal Commissioners/
Commissioners of Income-tax of pricing)- 2, Delhi or (Transfer
Rajasthan Region pricing)-3, Delhi and one or
more grounds of appeal relate
to Arm’s length price under
(iii) All Principal
Chapter X of Income-tax Act,
Commissioners/ Commissioners
1961 and related penalties
of Income-tax of North West
Region
10. Commissioner of Noida (i) All Principal Commissioners/ All cases where order has been
Income-tax Commissioners of Income-tax of passed by a Transfer Pricing
(Appeals), Noida-2 Uttar Pradesh(West) Region Officer under Commissioner of
ii) All Principal Commissioners/ Income-tax (Transfer pricing)-
Commissioners of Income-tax of 3, Delhi and one or more
Uttar Pradesh(East) Region grounds of appeal relate to
Arm’s length price under
Chapter X of Income-tax Act,
1961 and related penalties
Range, Dehradun and Range, All cases and related penalties
Noida of Commissioner of
Income-tax (IT)-3, Delhi
11. Commissioner of Kolkata i) All Principal All cases where order has been
Income-tax Commissioners/Commissioners passed by a Transfer Pricing
(Appeals), Kolkata- of Income-tax of Kolkata Region Officer under Commissioner of
22 ii)All Principal Income-tax (International
Commissioners/Commissioners Taxation and Transfer pricing),
of Income-tax of North East Kolkata and one or more
Region grounds of appeal relate to
iii) All Principal Commissioners/ Arm’s length price under
Commissioners of Income-tax of Chapter X of Income-tax Act,
Bihar and Jharkhand Region 1961 and related penalties
iv) All Principal
Commissioners/Commissioners
of Income-tax of Odisha Region
Commissioner of Income-tax (IT All cases and related penalties
and TP), Kolkata
12. Commissioner of Hyderabad i) All Principal Commissioners/ All cases where order has been
Income-tax Commissioners of Income-tax of passed by a Transfer Pricing
(Appeals), Andhra Pradesh and Telangana Officer under Commissioner of
Hyderabad-10 Region 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 All cases and related penalties
and TP), Hyderabad
13. Commissioner of Bengaluru i)All Principal Commissioners/ All cases where order has been
Income-tax Commissioners of Income-tax of passed by a Transfer Pricing
(Appeals), Karnataka and Goa Region Officer under Commissioner of
Bengaluru-12 Income-tax (Transfer pricing)-
ii)All Principal Commissioners/ 1, Bengaluru & Commissioner
Commissioners of Income-tax of of Income-tax (Transfer
Kerala Region pricing)-2, Bengaluru and one
or more grounds of appeal
relate to Arm’s length price
under Chapter X of Income-tax[भाग II—खण् ड 3(ii)] भारत का रािपत् : असाधारण 9
Act, 1961 and related penalties
Commissioner of Income-tax All cases and related penalties
(IT), Bengaluru
14. Commissioner of Chennai i) All Principal Commissioners/ All cases where order has been
Income-tax Commissioners of Income-tax of passed by a Transfer Pricing
(Appeals), Chennai- Tamil Nadu and Puducherry Officer under Commissioner of
16 Region 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 All cases and related penalties
(IT), Chennai
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
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.