TaxTMI 
TaxTMI 
National Faceless Appeal Scheme - E-Appeal
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....quiry as thinks fit, * directing the National e-Assessment Centre or the Assessing Officer, as the case may be, for making further inquiry, seeking information or clarification on admitted grounds of appeal, * providing opportunity of being heard to the appellant, * analysis of the material furnished by the appellant, * review of draft order, and * such other functions as may be required for the purposes of this Scheme; and specify their respective jurisdiction. (2) Communication through NFAC - All communication between the appeal unit and the appellant or any other person or the National e-Assessment Centre or the Assessing Officer with respect to the information or documents or evidence or any other details, as may be necessary under this Scheme shall be through the National Faceless Appeal Centre. (3) Authorities for Appeal Units - The appeal unit referred to in paragraph 4(1)(iii) shall have the following authorities, namely:- * one or more Commissioner(Appeals); * such other income-tax authority, ministerial staff, executive or consultant to assist the Commissioner (Appeals) as considered necessary by the Board. Procedure in appeal. * Procedure for disposi....
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....nse to the notice referred to in sub-clause (d) of clause (v), within the date and time specified therein, or such extended date and time as may be allowed on the basis of an application made in this behalf, with the National Faceless Appeal Centre; * the National e-Assessment Centre or the Assessing Officer, as the case may be, shall furnish a report in response to the notice referred to in sub-clause (d) of clause (v), within the date and time specified therein 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; * where response is filed by the appellant or any other person, as the case may be, or a report is furnished by the National e-Assessment Centre or the Assessing Officer, as the case may be, the National Faceless Appeal Centre shall send such response or report to the appeal unit, and where no such response or report is filed, inform the appeal unit; * the appellant may file additional ground of appeal in such form, as may be specified by the National Faceless Appeal Centre, specifying therein the reason for omission of such ground in the appeal filed by him; * where the addit....
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....and time as may be allowed on the basis of an application made in this behalf, by the National Faceless Appeal Centre. * where the report, as referred to in sub-clause (a), is furnished by the National e-Assessment Centre or the Assessing Officer, as the case may be, the National Faceless Appeal Centre shall send such report to the appeal unit, and where no such report is furnished, inform the appeal unit; * the appeal unit may, after considering the additional evidence and the report, if any, furnished by the National e-Assessment Centre or the Assessing Officer, as the case may be, admit or reject the additional evidence, for reasons to be recorded in writing, and intimate the National Faceless Appeal Centre; * the National Faceless Appeal Centre shall intimate the admission or rejection of additional evidence, as the case may be, to the appellant and the National e-Assessment Centre or the Assessing Officer, as the case may be; * where the additional evidence is admitted,- * the appeal unit shall, before taking such evidence into account in the appellate proceedings, prepare a notice to provide an opportunity to the National e-Assessment Centre or the Assessing Officer....
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....iled by the appellant or any other person, 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; * where the appeal unit intends to enhance an assessment or a penalty or reduce the amount of refund, - * the appeal unit shall prepare a show-cause notice containing the reasons for such enhancement or reduction, as the case may be, and send such notice to the National Faceless Appeal Centre. * the National Faceless Appeal Centre shall serve the notice, as referred to in sub-clause (a), upon the appellant. * 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; * 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. * 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 o....
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....allocation system; * the appeal unit, to whom appeal is assigned under clause (xxii), shall, after considering the suggestions for variation - * where such suggestions intend to enhance an assessment or a penalty or reduce the amount of refund, follow the procedure laid down in clause (xvii) and prepare a revised draft order as per the procedure laid down in clause (xviii); or * in any other case, prepare a revised draft order as per procedure laid down in clause (xviii); and send the such order to the National Faceless Appeal Centre along with the details of the penalty proceedings, if any, to be initiated therein; * the National Faceless Appeal Centre shall after finalising the appeal as per item (A) 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- * communicate such order to the appellant; * communicate such order to the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner as per section 250(7) of the Act; * communicate such order to the National e-Assessment Centre or the Assessing Officer, as the case may be, for such action as may b....
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....e response filed, if any, by the appellant or any other person, as the case may be, to a specific appeal unit in any one Regional Faceless Appeal Centre through an automated allocation system. (5) Specified Appeal Unit to prepare draft order for levy of penalty or to drop the penalty: 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 the National Faceless Appeal Centre; or (b) drop the penalty after recording reasons, under intimation to the National Faceless Appeal Centre. (6) NFAC to intimate the dropping of the penalty or communicate the penalty order passed by it on the basis of draft order: 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 National....
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....ng 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) Response by the concerned persons to the aforesaid notice: The appellant or any other person, as the case may be, or the National e-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 therein, 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) NFAC to send the aforesaid response if any to the concerned Appeal Unit: 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 National e-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) Appeal Unit to prepare to draft order of rectification or reject the application for rectification: The appeal unit shall, after taking into co....
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....re; (ii) the appellant or any other person, by affixing his digital signature if he is required under the Rules to furnish his return of income under digital signature, and in any other case by affixing his digital signature or under electronic verification code; For the purpose of this paragraph, "electronic verification code" shall have the same meaning as referred to in rule 12 of the Rules. Delivery of electronic record.-- (1) Every notice or order or any other electronic communication under this Scheme shall be delivered to the addressee, being the appellant, by way of- (a) placing an authenticated copy thereof in the appellant's registered account; or (b) sending an authenticated copy thereof to the registered email address of the appellant or his authorised representative; or (c) uploading an authenticated copy on the appellant's Mobile App; and followed by a real time alert. (2) Every notice or order or any other electronic communication under this Scheme shall be delivered to the addressee, being any other person, by sending an authenticated copy thereof to the registered email address of such person, followed by a real time alert. (3) The appellant shal....