CBDT notifies Faceless Appeal Scheme 2020
CBDT has notified Faceless Appeal Scheme, 2020. CBDT has issued Notification No. 76/2020 and 77/2020 to give affect to the Faceless Appeal Scheme, 2020
Faceless Appeal Scheme 2020
The Scheme provides for setting up of :
Procedure in Faceless appeal
(i) The National Faceless Appeal Centre shall assign the appeal to a specific appeal unit in any one Regional Faceless Appeal Centre through an automated allocation system.
The Faceless Appeal Scheme describes the detailed procedure to be followed right from filing of an appeal till its disposal i.e. admission, rejection, intimation, additional grounds, enhancement of an assessment/penalty etc. Â
Initiation of penalty proceedings
It has been provided that Appeal unit may, in the course of appeal proceedings, for non-compliance of any notice, direction or order issued under this Scheme on the part of the appellant or any other person, as the case may be, send recommendation for initiation of any penalty proceedings to the National Faceless Appeal Centre.
Rectification Proceedings.
To rectify any mistake apparent from the record the National Faceless Appeal Centre may amend any order passed by it, by an order to be passed in writing.
Appellate Proceedings
An appeal against an order passed by the National Faceless Appeal Centre under this Scheme shall lie before the Income Tax Appellate Tribunal having jurisdiction over the jurisdictional Assessing Officer
No personal appearance
A person shall not be required to appear either personally or through authorised representative in connection with any proceedings under this Scheme before the income-tax authority at the National Faceless Appeal Centre or Regional Faceless Appeal Centre or appeal unit
However, the appellant or his authorised representative may request for personal hearing so as to make his oral submissions or present his case before the appeal unit.
Download Notification Click Here >>
- Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT
- Merely ex-parte rectifying computation without amending assessment order not make it nullity- ITAT
- Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT
- Cost Inflation Index for FY/Tax Year 2026-27 notified by CBDT. See Up-to-date Table of CII
- Power of CIT(A) u/s 251(1)(a) to remand case can be exercised only in best judgment assessment
