CBDT amends laws relating to Faceless Income Tax Penalty Scheme
CBDT has notified the Faceless Penalty (Amendment) Scheme, 2022 and made amendments to its Notification No. 3/2021 dated 12.01.2021.
CBDT has issued two notifications namely Notification No. 54/2022 and Notification No. 55/2002 dated 27.05.2022Under the amended provisions/rules, the “Penalty review units” than Regional Faceless Penalty Centres have been given power to propose imposition of penalty and the National Faceless Penalty Centre shall convey to the penalty unit to pass the penalty order or otherwise.
Also, it has been provided that where the request for personal hearing has been received, the income-tax authority of relevant penalty unit shall, instead of Regional Facessless Penalty Centre, allow such hearing, through National Faceless Penalty Centre. Hearing shall be conducted exclusively through video conferencing or video telephony, including use of any telecommunication application software which supports video conferencing or video telephony.
The ‘Penalty Review Units’ shall mean the Assessing Officer having powers so assigned by the CBDT.
- Non- payment of cost imposed can’t trigger automatic confirmation of an invalid exparte assessment.
- Non-deduction of TDS does not make transaction as unexplained in the hands of deductee – ITAT
- Last date to submit MEF 2026-27 extended to 09.09.2026
- Validity of demand u/s 156 for default u/s 115-O, if assessment order u/s 143(3) has Nil demand
- Issue already examined and adjudicated by CIT(Appeals), can’t be reopened on same set of facts
