Appeal under Faceless Appeal Scheme secures tribunal review and requires remand orders to be implemented under the scheme. Appeals from orders under the Faceless Appeal Scheme, 2020 lie to the Income Tax Appellate Tribunal having jurisdiction over the jurisdictional Assessing Officer, fixing appellate venue by reference to the assessing officer's territorial jurisdiction. If an order of the National Faceless Appeal Centre or Commissioner (Appeals) is set aside and remanded, the National Faceless Appeal Centre shall pass further order in accordance with the provisions of the Scheme, requiring remand compliance with the Scheme's procedures.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appeal under Faceless Appeal Scheme secures tribunal review and requires remand orders to be implemented under the scheme.
Appeals from orders under the Faceless Appeal Scheme, 2020 lie to the Income Tax Appellate Tribunal having jurisdiction over the jurisdictional Assessing Officer, fixing appellate venue by reference to the assessing officer's territorial jurisdiction. If an order of the National Faceless Appeal Centre or Commissioner (Appeals) is set aside and remanded, the National Faceless Appeal Centre shall pass further order in accordance with the provisions of the Scheme, requiring remand compliance with the Scheme's procedures.
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