Black Money Act - Power vested in one CIT(A) in each Pr CCIT jurisdiction
By TIOL News Service
NEW DELHI, APRIL 17, 2018: IN a way to curb the problem of Black money, the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BM Act) has been enacted to provide for imposition of tax on undisclosed foreign income and asset held outside India and for matters connected therewith or incidental thereto.
Any person aggrieved with the order passed by the Assessing Officer under the BM Act, may file an appeal to the Commissioner (Appeals). However, Commissioner (Appeals) under the BM Act have not yet been notified and the jurisdiction has also not been assigned to such Commissioner (Appeals).
Consequently, it has been decided by the Board that one of the Commissioner (Appeals) in each Pr. CCIT Region may be given jurisdiction over the cases assessed under the BM Act. Further, it is proposed that such Commissioner (Appeals) to be notified under the BM Act, 2015 may be stationed, as per the table below: -
S.No.
|
Pr. CCIT Region
|
Station of the CIT (A) to be notified as Commissioner (Appeals) under the BM Act, 2015
|
1. |
Delhi |
Delhi |
2. |
Mumbai |
Mumbai |
3. |
NWR |
Chandigarh |
4. |
Rajasthan |
Jaipur |
5. |
UP East |
Lucknow |
6. |
UP West and Uttarakhand |
Kanpur |
7. |
Madhya Pradesh and Chattisgarh |
Bhopal |
8. |
Bihar and Jharkhand |
Patna |
9. |
West Bengal and Sikkim |
Kolkata |
10. |
North Eastern Region |
Guwahati |
11. |
Odisha |
Bhubaneswar |
12. |
Andhra Pradesh and Telangana |
Hyderabad |
13. |
Tamilnadu and Puducherry |
Chennai |
14. |
Kerala |
Kochi |
15. |
Karnataka and Goa |
Bengaluru |
16. |
Pune |
Pune |
17. |
Nagpur |
Nagpur |
18. |
Gujarat |
Ahmedabad |
19. |
International Taxation |
Delhi |
Accordingly, the undersigned is directed to request to send a revised draft jurisdiction order of CIT(A) indicating the Span of Control (PCCIT/CCIT to whom CIT(A) will report) of your Region after assigning the jurisdiction of cases of BM Act to one CIT(A) of Region who will be stationed at the place as mentioned.
It is further requested that for the cases of International Taxation falling under BM Act, the same should be assigned to one CIT(A), who will be stationed at Delhi. This issues with the approval of Member (A&J).
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