Income Tax

CBDT notifies Faceless Appeal Scheme 2020

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 :

(a) A National Faceless Appeal Centre (NFAC) to facilitate the conduct of e-appeal proceedings in a centralised manner
 
(b) Regional Faceless Appeal Centres (RFACs) to facilitate the conduct of e-appeal proceedings
 
(c) Appeal units to facilitate the conduct of e-appeal proceedings, to perform the function of disposing appeal, which includes admitting additional grounds of appeal, making further inquiry , directing the National e-Assessment Centre or the Assessing Officer for making further inquiry, seeking information or clarification on admitted grounds of appeal, providing opportunity of being heard to the appellant, analysis of the material furnished by the appellant, review of draft order etc. 
 
The Appeal Unit shall have one or more Commissioner(Appeals).

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.  

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 >>

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