TaxTMI 
TaxTMI 
Procedure in appeal
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....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 admitted, - (a) the appeal unit may request the National Faceless Appeal Centre to obtain such further information, document or evidence from the appellant or any other person, as it may specify; (b) the appeal unit may request the National Faceless Appeal Centre to obtain a report of the National e- Assessment Centre or the Assessing Officer, as the case may be, on grounds of appeal or information, document or evidence filed by the appellant; (c) the appeal unit may request the National Faceless Appeal Centre to direct the ^1[National Faceless Assessment Centre] or the Assessing Officer, as the case may be, for making further inquiry under sub-section (4) of section 250 of the Act and submit a report thereof; (d) the National Faceless Appeal Centre shall serve a notice 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 ....
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....ing into consideration the comments, if any, received from the ^1[National Faceless Assessment Centre] or the Assessing Officer, as the case may be,- (A) if it is satisfied that the omission of additional ground from the form of appeal was not wilful or unreasonable, admit such ground; or (B) in any other case, not admit the additional ground, for reasons to be recorded in writing and intimate the National Faceless Appeal Centre; (xi) the National Faceless Appeal Centre shall intimate the admission or rejection of the additional ground, as the case may be, to the appellant; (xii) the appellant may file additional evidence, other than the evidence produced by him during the course of proceedings before the ^1[National Faceless Assessment Centre] or the Assessing Officer, as the case may be, in such form, as may be specified by the National Faceless Appeal Centre, specifying therein as to how his case is covered by the exceptional circumstances specified in sub-rule (1) of rule 46A of the Rules; (xiii) where the additional evidence is filed,- (a) the National Faceless Appeal Centre shall send the additional evidence to the ^1[National Faceless Assessmen....
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....rt, as referred to in sub-clause (a),to the National Faceless Appeal Centre, 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, by the National Faceless Appeal Centre; (d) the National Faceless Appeal Centre shall send the report furnished by the ^1[National Faceless Assessment Centre] or the Assessing Officer, as the case may be, to the appeal unit or where no such report is furnished, inform the appeal unit; (xv) the ^1[National Faceless Assessment Centre] or the Assessing Officer, as the case may be, may request the National Faceless Appeal Centre to direct the production of any document or evidence by the appellant, or the examination of any witness, as may be relevant to the appellate proceedings; (xvi) where the request referred to in clause (xv) is received, - (a) the National Faceless Appeal Centre shall send such request to the appeal unit; (b) the appeal unit shall consider such request and may, if it deems fit, prepare a notice - (A) directing the appellant to produce such document or evidence, as it may specify; or (B) for examination of any other person, being a w....
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....herein; (xix) the National Faceless Appeal Centre shall upon receipt of the draft order, as referred to in sub-clause (a) of clause (xviii), - (a) where the aggregate amount of tax, penalty, interest or fee, including surcharge and cess, payable in respect of issues disputed in appeal, is more than a specified amount, as referred to in clause (x) of paragraph 13,send the draft order to an appeal unit, other than the appeal unit which prepared such order, in any one Regional Faceless Appeal Centre through an automated allocation system, for conducting review of such order; (b) in any other case, examine the draft order in accordance with the risk management strategy specified by the Board, including by way of an automated examination tool, whereupon it may decide to - (A) finalise the appeal as per the draft order; or (B) send the draft order to an appeal unit, other than the unit which prepared such order, in any one Regional Faceless Appeal Centre through an automated allocation system, for conducting review of such order; (xx) the appeal unit shall review the draft order, referred to it by the National Faceless Appeal Centre, whereupon it may decide to - (a) ....