Faceless Appeal Scheme 2021 notified by CBDT
CBDT has notified revised Appeal Scheme 2021. Earlier, CBDT had notified the Faceless Appeal Scheme 2020 vide notification number S.O. 3296(E) dated 25th September 2020 and S.O. 3297(E) dated 25th September 2020
The Faceless Appeal Scheme 2021 prescribes the following procedures:
Disposal of appeal
Penalty proceedings
Rectification Proceedings
Appellate Proceedings before ITAT
Mode of Exchange of communication
Authentication of electronic record
Delivery of electronic record
Personal hearing on request
Download Notification No. 139/2021 Click Here >>
- 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
- TDS can’t be denied for non deposit of tax deducted by the deductor – High Court
- Cash withdrawal from bank can’t be taxed u/s 69C as unexplained expenditure – ITAT
- A bland statement of ‘fraud or concealment of facts” in GST Notice u/s 74 not sufficient – SC
