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of <h1>Faceless Penalty Scheme 2021: Streamlined Procedure for Direct Tax Penalties and Role of National Faceless Penalty Centre</h1> The Faceless Penalty Scheme, 2021 outlines the procedure for levying penalties in direct tax cases. When a penalty is initiated or recommended, the case is referred to the National Faceless Penalty Centre, which assigns it to a penalty unit. The penalty unit evaluates the case and either agrees or disagrees with the recommendation, drafting a show-cause notice or recording reasons for disagreement. The notice is served to the assessee, who must respond by a specified date. The penalty unit may request additional information or technical assistance. Based on the responses and evidence, the penalty unit proposes either imposing or not imposing a penalty. The National Faceless Penalty Centre reviews these proposals and may assign them for further review. Final decisions are communicated to the assessee and relevant tax authorities. The Principal Chief Commissioner or Director General may transfer proceedings if necessary.
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