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 communicationÂ
Authentication of electronic record
Delivery of electronic record
Personal hearing on request
Download Notification No. 139/2021 Click Here >>
- No obligation to deduct TDS u/s 195 on payment to non-resident foreign commission agent
- Deduction u/s 80P denied as return not filed u/s 139(1) but in response to notice u/s 148
- High Court denied pre-arrest bail to accused of fake ITC utilisation
- ITR was not non est for no e-verification when AO took cognizance of returned income
- Section 43CB & ICDS-III is applicable to contractors not to real estate developers
