ITR

Appeal decided by JCIT(A) instead of CIT(A)

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The Joint Commissioner (Appeals) is a first appeal authority created for smaller appeals. Appeals can be transferred between JCIT(A) and CIT(A), and the process is the same for you.

Provisions

Sec 246A, Income-tax Act 1961 (now Sec 357)

Analysis

Your rights, hearing process and further appeal to the Tribunal stay the same. You do not need to refile. Keep responding to notices from whichever authority now has the appeal. The transition FAQ confirms such transfers continue under the 1961 Act for older matters.

Close

  1. Check the appeal status on the portal.
  2. Note the new authority's notices.
  3. Respond as usual.
  4. Keep your representative informed.

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