TaxTMI 
TaxTMI 
Central Government notifies directions giving effect to the Faceless Appeal Scheme, 2020
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....eal Centre shall assign the appeal to a specific appeal unit in any one Regional Faceless Appeal Centre through an automated allocation system; (ii) where the appellant has filed the appeal after the expiration of time specified in sub-section (2) of section 249 of the Act, the appeal unit may, - (a) in case, it is satisfied that the appellant had sufficient cause for not filing the appeal within the said time, admit the appeal; or (b) in any other case, reject the appeal, under intimation to the National Faceless Appeal Centre; (iii) where the appellant has applied for exemption from the operation of clause (b) of sub-section (4) of section 249 of the Act, the appeal unit may, - (a) admit the appeal and exempt the appellant from the operation of provisions of said clause for any good and sufficient reason to be recorded in writing; or (b) in any other case, reject the appeal, under intimation to the National Faceless Appeal Centre; (iv) the National Faceless Appeal Centre shall intimate the admission or rejection of appeal, as the case may be, to the appellant; (v) where the appeal is admitte....
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....l Centre, specifying therein the reason for omission of such ground in the appeal filed by him; (x) where the additional ground of appeal is filed,- (a) the National Faceless Appeal Centre shall send the additional ground of appeal to the ^1[National Faceless Assessment Centre] or the Assessing Officer, as the case may be, for providing comments, if any, and to the appeal unit; (b) the ^1[National Faceless Assessment Centre] or the Assessing Officer, as the case may be, shall furnish their comments, within the date and time specified or such extended date and time as may be allowed on the basis of an application made in this behalf, to the National Faceless Appeal Centre; (c) where comments are filed by the ^1[National Faceless Assessment Centre] or the Assessing Officer, as the case may be, the National Faceless Appeal Centre shall send such comments to the appeal unit, and where no such comments are filed, inform the appeal unit; (d) the appeal unit shall, after taking into consideration the comments, if any, received from the ^1[National Faceless Assessment Centre] or the Assessing Officer, as the case may be, - i. if it is s....
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....ase may be, to the appellant and the ^1[National Faceless Assessment Centre] or the Assessing Officer, as the case may be; (xiv) where the additional evidence is admitted,- (a) the appeal unit shall, before taking such evidence into account in the appellate proceedings, prepare a notice to provide an opportunity to the ^1[National Faceless Assessment Centre] or the Assessing Officer, as the case may be, within the date and time specified therein to examine such evidence or to cross-examine such witness, as may be produced by the appellant, or to produce any evidence or document, or any witness in rebuttal of the evidence or witness produced by the appellant, and to furnish a report thereof, and send such notice to the National Faceless Appeal Centre; (b) the National Faceless Appeal Centre shall serve the notice, as referred to in sub-clause (a), upon the ^1[National Faceless Assessment Centre] or the Assessing Officer, as the case may be; (c) the ^1[National Faceless Assessment Centre] or the Assessing Officer, as the case may be, shall furnish the report, as referred to in sub-clause (a), to the National Faceless Appeal Centre, within the date ....
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....he appellant. (c) the appellant shall, within the date and time specified in the notice or such extended date and time as may be allowed on the basis of application made in this behalf, file his response to the National Faceless Appeal Centre. (d) where a response is filed by the appellant, the National Faceless Appeal Centre shall send such response to the appeal unit, or where no such response is filed, inform the appeal unit; (xviii) The appeal unit shall, after taking into account all the relevant material available on the record, including the response filed, if any, by the appellant or any other person, as the case may be, or report furnished by the ^1[National Faceless Assessment Centre] or the Assessing Officer, as the case may be, and after considering any matter arising out of the proceedings in which the order appealed against was passed, notwithstanding that such matter was not raised in the appeal, - (a) prepare in writing, a draft order in accordance with the provisions of section 251 of the Act; and (b) send such order to the National Faceless Appeal Centre along with the details of the penalty proceedings, if any, to be i....
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....se, prepare a revised draft order as per procedure laid down in clause (xviii); and send such order to the National Faceless Appeal Centre along with the details of the penalty proceedings, if any, to be initiated therein; (xxiv) the National Faceless Appeal Centre shall after finalising the appeal as per item (i) of sub-clause (b) of clause (xix) or clause (xxi) or upon receipt of revised draft order as per clause (xxiii),pass the appeal order and,- (a) communicate such order to the appellant; (b) communicate such order to the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner as per sub-section (7) of section 250 of the Act; (c) communicate such order to the ^1[National Faceless Assessment Centre] or the Assessing Officer, as the case may be, for such action as may be required under the Act; (d) where initiation of penalty has been recommended in the order, serve a notice on the appellant calling upon him to show cause as to why penalty should not be imposed upon him under the relevant provisions of the Act; (2) Notwithstanding anything contained in sub-paragraph (1), the Principal ....
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....me merely on the ground that such appellant or his authorised representative, or any other person does not have access to video conferencing or video telephony at his end. C. (1) An appeal against an order passed by the National Faceless Appeal Centre under the said Scheme shall lie before the Income Tax Appellate Tribunal having jurisdiction over the jurisdictional Assessing Officer. (2) Subject to the provisions of paragraph (3) of the said Scheme, where any order passed by the National Faceless Appeal Centre or Commissioner (Appeals) is set-aside and remanded back to the National Faceless Appeal Centre or Commissioner (Appeals) by the Income Tax Appellate Tribunal or High Court or Supreme Court, the National Faceless Appeal Centre shall pass the order in accordance with the provisions of the said Scheme.". 2. The provisions of section 140 and section 282A of the Act shall apply to appellate proceedings in accordance with the said Scheme subject to the following, exceptions, modifications and adaptations, namely: - "an electronic record shall be authenticated by the-- (i) National Faceless Appeal Centre by affixing its digital signature; (ii) t....
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....ve the notice referred to in sub-paragraph (4) upon the appellant or any other person, as the case may be, or the ^1[National Faceless Assessment Centre] or the Assessing Officer, as the case may be, calling upon him to show cause as to why rectification of mistake should not be carried out under the relevant provisions of the Act. (6) The appellant or any other person, as the case may be, or the ^1[National Faceless Assessment Centre] or the Assessing Officer, as the case may be, shall file a response to the notice, as referred to in sub-paragraph (5), within the date and time specified in such notice, or such extended date and time as may be allowed on the basis of an application made in this behalf, to the National Faceless Appeal Centre. (7) Where a response, as referred to in sub-paragraph (6), is filed by the appellant or any other person, as the case may be, or the ^1[National Faceless Assessment Centre] or the Assessing Officer, as the case may be, the National Faceless Appeal Centre shall send such response to the appeal unit, or where no such response is filed, inform the appeal unit. (8) The appeal unit shall, after taking into consideration the application and ....
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.... (5) The appeal unit shall, after taking into account all the relevant material available on the record, including the response filed, if any, by the appellant or any other person, as the case may be, - (a) prepare a draft order and send a copy of such order to National Faceless Appeal Centre; or (b) drop the penalty after recording reasons, under intimation to the National Faceless Appeal Centre. (6) where the appeal unit has dropped the penalty, the National Faceless Appeal Centre shall send an intimation thereof, or where the appeal unit sends a draft order, the National Faceless Appeal Centre shall pass the order for imposition of penalty as per such draft, and communicate such order, to, - (a) the appellant or any other person, as the case may be; and (b) the ^1[National Faceless Assessment Centre] or the Assessing Officer for such action as may be required under the Act." 5. The provisions of section 282, section 283 and section 284 of the Act shall apply to the said Scheme subject to the following exceptions, modifications and adaptations, namely: - "A. (1) Every notice or order or any other electronic communication under the said Scheme sha....