This notification about e-Appeals Scheme, 2023 dt 29 May, 23 outlines various procedures and guidelines for filing appeals under different laws and regulations in India, including the Income Tax Act.
It also discusses the consequences of non-compliance with the guidelines and the role of the appellate authority in resolving disputes. It covers the process of filing appeals electronically, including the e-Appeals Scheme 2023 and the Faceless Appeal Scheme.
The schemes aim to reduce physical interaction between taxpayers and tax authorities, streamline the appeals process, and establish a National Faceless Appeal Center.
