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 >>

SC explains meaning/scope of reason to believe u/s 147 and change of opinion by AO

Supreme Court explains meaning and scope of “reason to believe” u/s 147 and when reopening can be said to be…

20 hours ago

Income Tax

Registration u/s 12AB granted as activities fall under general public utility, if not education as claimed

ITAT directed registration u/s 12AB as activities of the trust fall under general public utility services if not falling fall…

3 days ago

Income Tax

How a loan amount was utilised wouldn’t constitute failure to discharge onus u/s 68

Utilisation of loan amount would not constitute failure to discharge onus caste u/s 68 in absence of any defect in…

3 days ago

Income Tax

No addition based on third party information in form of unsigned excel sheet – ITAT

Addition on the basis of third party information in form of unsigned excel sheet can not be sustained - ITAT…

4 days ago

Income Tax

Shagun money received on occasion of marriage not taxable income – ITAT

Shagun money received on marriage of individual cannot be considered as income in the year of its receipt - ITAT…

1 week ago

Income Tax

There is no statutory requirement to maintain cash book for salaried individual – ITAT

ITAT deleted addition towards cash deposited in bank account observing that there is no statutory requirement to maintain cash book…