Income Tax

Penalty cases not covered under Faceless Penalty Scheme 2021 – CBDT Order u/s 119

Penalty cases not covered under Faceless Penalty Scheme 2021 – Proceedings related to Central Charges, International Tax Charges & TDS 

F. No.  187/4/2021- ITA-1
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)
*****

North Block, New Delhi- 110001.
Dated the : 20th January, 2021

ORDER

Subject: Order under Para 3 of the Faceless Penalty Scheme, 2021, for assignment and disposal of penalty cases under the scheme- regarding .

The Central Board of Direct Taxes in exercise of powers conferred under Para 3 of the Faceless Penalty Scheme, 2021 hereby directs that all the penalty cases initiated under the Income-tax Act, 1961, pending as well initiated subsequently , is assigned to the National Faceless Penalty Centre to be disposed by the National Faceless Assessment Centre (read as NeAC) in accordance with order under para 4 of the Scheme, dated 20.01.2021 (F. No 187/3/2020-ITA-I), except provided as hereunder:-

(i) Penalty proceedings in cases assigned to Central Charges;

(ii) Penalty proceedings  in  cases  assigned  to  International  Tax  Charges; and

(iii) Penalty proceedings arising in TDS

2. This order shall come into force with immediate effect.

3. The Hindi version of this order shall follow.

(Gulzar Ahmad Wani)
JCIT (OSD), ITA-1

Download CBDT Order u/s 119 Click Here >>

Share

Recent Posts

  • Prevention of Corruption Act

CBDT Instruction can not absolve persons to explain source of gold within limits specified – SC

Mere CBDT Instructions cannot absolve individuals of their obligation to explain the source and nature of their gold holdings, even…

2 days ago
  • ICSI

Empanelment of General Observers for ICSI Examinations December 2026. Last date 16.11.2026

Empanelment of General Observers for ICSI Examinations December 2026 ICSI has invited interested members to enroll as General Observers for…

3 days ago
  • Income Tax

ITAT address some important issues relating to deduction u/s 80IA

ITAT answers some important and inter-related issues relating to deduction u/s 80IA In a recent judgment, ITAT has dealt with…

3 days ago
  • Income Tax

Mere carry forward of loss can not be denied for belated return – ITAT

Carry forward of loss can not be denied for belated return, it is only the set off in subsequent year…

2 weeks ago
  • Income Tax

Sales duly recorded in books & VAT returns, can’t be held bogus without cogent adverse material

Where sales are duly recorded in books and VAT returns, to treat it bogus sales, AO must bringing cogent adverse…

2 weeks ago
  • Income Tax

ITAT allows Diwali expenses incurred by assessee as business expenses

Expenses to celebrate Diwali with staff creates a goodwill and, therefore amounts to expenses incurred for the purpose of business…

2 weeks ago