Income Tax

CBDT notifies NFAC/ RFAC for conduct of Faceless Appeal Proceedings

CBDT notifies National/Regional Faceless Appeal Centres for conduct of Faceless Appeal Proceedings pending/instituted on or after 25.09.2020,

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)

Notification No. 80/2020

New Delhi, the 25th September, 2020

INCOME TAX

S.O. 3308(E).-—In exercise of powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the Act) and to give effect to the Faceless Appeal Scheme, 2020 (hereinafter referred to as the Scheme) made under sub-section (6B) of section 250 of the Act and published vide notification No. 76 of 2020 of Government of India in the Ministry of Finance, Department of Revenue, number S.O. 3296(E), dated the 25th September, 2020 in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii)read with notification issued under sub-section (6C) of section 250 of the Act and published vide number 77 of 2020 of Government of India in the Ministry of Finance, Department of Revenue, number S.O. 3297(E), dated the 25th September, 2020 in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii), the Central Board of Direct Taxes (hereinafter referred to as the Board) hereby directs that the Income-tax authorities of the National Faceless Appeal Centre (hereinafter referred to as the NFAC) specified in column (2) of the Schedule below, having its headquarter at Delhi, shall exercise the powers and perform functions, in order to facilitate the conduct of Faceless Appeal Proceedings, in respect of such territorial areas or persons or class of persons or incomes or class of incomes or cases or class of cases as specified by the Board in para 3 of the Scheme, with respect to appeals filed under section 246A or 248 of the Act, pending or instituted on or after 25.09.2020, namely:-

SCHEDULE

S.No	Income-tax Authority
(1)	(2)
1	Principal Chief Commissioner of Income-tax (NFAC), Delhi
2	Income-tax Officer (NFAC)(HQ), O/o Principal Chief Commissioner of Income-tax (NFAC), Delhi
3	Commissioner of Income-tax (NFAC), Delhi
4	Income-tax Officer (NFAC)(HQ), O/o Commissioner of Income-tax (NFAC), Delhi
5	Additional /Joint Commissioner of Income-tax (NFAC), Delhi.
6	Deputy /Assistant Commissioner of Income-tax (NFAC), Delhi

2. This notification shall come into force with effect from the 25th day of September, 2020.

[F.No.279/Misc./66/2014-SO-ITJ(Pt.)]

ANJULA JAIN, Director

MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)

Notification No. 81/2020

NOTIFICATION

New Delhi, the 25th September, 2020

INCOME TAX

S.O. 3309(E).—In exercise of powers conferred by sub-sections (1) and (2) of section 120 of the Income-tax Act, 1961 (43 of 1961) (hereinafter referred to as the Act) and to give effect to the Faceless Appeal Scheme, 2020 (hereinafter referred to as the Scheme) made under sub-section (6B) of section 250 of the Act and published vide notification No. 76 of 2020 of Government of India in the Ministry of Finance, Department of Revenue, number S. O. 3296(E), dated the 25th September, 2020 in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) read with notification issued under sub-section (6C) of section 250 of the Act and published vide number 77 of 2020 of Government of India in the Ministry of Finance, Department of Revenue, number S.O. 3297(E), dated the 25th September, 2020 in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii),the Central Board of Direct Taxes (hereinafter referred to as the Board) hereby directs that the Income-tax authorities of the Regional Faceless Appeal Centres (hereinafter referred to as the RFAC) specified in column (2) of the Schedule below, having their headquarters at the places mentioned in column (3) of the said Schedule, shall exercise the powers and perform functions, in order to facilitate the conduct of Faceless Appeal Proceedings, in respect of such territorial areas or persons or class of persons or incomes or class of incomes or cases or class of cases as specified by the Board in para 3 of the Scheme, with respect to appeals filed under section 246A or 248 of the Act, pending or instituted on or after 25.09.2020, namely :-

SCHEDULE

S. No.

Income Tax Authority

Headquarters

2. This notification shall come into force with effect from the 25th day of September, 2020.

[F.No.279/Misc./66/2014-SO-ITJ(Pt.)]

ANJULA JAIN, Director

Download Notifications Click here >>

Demand set aside as assessee for period covered had discharged tax liability under SVLDRS

High Court sets aside demand notices in respect of a period, for which the assessee had discharged tax liability under…

4 hours ago

Income Tax

No addition u/s 68 when there is no fresh receipt of unsecured loans during the year

Addition u/s 68 can not be made applicable where there is no fresh receipt of unsecured loans at all during…

6 hours ago

Income Tax

Taxes on sales comprising in turnover to be excluded for estimating net profit

Amount of taxes on sales comprising in turnover to be excluded while computing gross receipts for estimating net profit -…

1 day ago

Income Tax

Capital contribution deposited in assessee’s bank not partnership firm – Addition 69A upheld

Addition u/s 69A confirmed as alleged capital contribution by partners was deposited in bank account of assessee not in account…

1 day ago

Bail granted to a CA accused in a GST evasion of more than 40 crores

Allahabad High Court grants bail to Chartered Accountant accused in a GST evasion to the tune of more than 40…

2 days ago

Income Tax

Every provision invoked casts a different onus, quoting wrong section prejudice the assessee

Every provision invoked casts a different sort of onus on the assessee – ITAT deleted addition u/s 69 towards bogus…