TMI BlogFaceless Appeal Scheme, 2021X X X X Extracts X X X X X X X X Extracts X X X X ..... l have the same meaning as assigned to it in clause (b) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (iii) appeal means appeal filed by a person under sub-section (1) of section 246A or section 248 of the Act; (iv) appellant means the person who files appeal under section 246A or section 248 of the Act; (v) authorised representative shall have the same meaning as assigned to it in sub-section (2) of section 288 of the Act; (vi) automated allocation system means an algorithm for randomised allocation of cases, by using suitable technological tools, including artificial intelligence and machine learning, with a view to optimise the use of resources; (vii) computer resource shall have the same meaning as assigned to it in clause (k) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (viii) computer system shall have the same meaning as assigned to it in clause (l) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (ix) computer resource of appellant shall include the registered account in the designated portal of the Income-tax Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling account of the addressee registered in designated portal; or (b) the e-mail address available in the last income-tax return furnished by the addressee; or (c) the e-mail address available in the Permanent Account Number database relating to the addressee; or (d) in the case of addressee being an individual who possesses the Aadhaar number, the e-mail address of addressee available in the database of Unique Identification Authority of India; or (e) in the case of addressee being a company, the e-mail address of the company as available on the official website of Ministry of Corporate Affairs; or (f) any e-mail address made available by the addressee to the income-tax authority or any person authorised by such authority; (xxi) registered mobile number means the mobile number of the appellant, or his authorised representative, appearing in the user profile of the electronic filing account registered by the appellant in the designated portal; (xxii) Rules means the Income-tax Rules, 1962 ; (xxiii) video conferencing or video telephony means the technological solutions for the reception and transmission of audio-video signals by users at different ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ormation, document or evidence from the appellant or any other person, as the case may be; (d) may through the National Faceless Appeal Centre obtain a report of the Assessing Officer either directly or through the National Faceless Assessment Centre, as the case may be, on grounds of appeal or information, document or evidence furnished by the appellant; (e) may, through the National Faceless Appeal Centre, request the Assessing Officer directly or through the National Faceless Assessment Centre, as the case may be, for making further inquiry under sub-section (4) of section 250 of the Act and submit a report thereof; (f) shall, through the National Faceless Appeal Centre serve a notice upon the appellant or any other person, as the case may be, or the Assessing Officer directly or through the National Faceless Assessment Centre, as the case may be, to submit such information, document or evidence or report, as the case may be, as may be specified by the Commissioner (Appeals) or relevant to the appellate proceedings, on a specified date and time; (iii) the appellant or any other person, as the case may be, shall furnish a response to the notice referred to in sub-cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... admit the additional ground, for reasons to be recorded in writing in the appeal order passed under clause (x); (vii) the appellant may furnish additional evidence, other than the evidence produced by him during the course of proceedings before the Assessing Officer either directly or through the National Faceless Assessment Centre, as the case may be, to the Commissioner (Appeals), through the National Faceless Appeal Centre, 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; (viii) where the additional evidence is furnished,- (a) the Commissioner (Appeals) through the National Faceless Appeal Centre shall send the additional evidence to the Assessing Officer either directly or through the National Faceless Assessment Centre, as the case may be, for furnishing a report on the admissibility of additional evidence in accordance with rule 46A of the Rules; (b) the Assessing Officer either directly or through the National Faceless Assessment Centre, as the case may be, shall furnish the report, as referred to in sub-c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Faceless Assessment Centre, as the case may be, may request the Commissioner (Appeals) through 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; (i) the Commissioner (Appeals) for the purpose of making enquiries in the appeal proceedings as referred to in sub-clause (e) of clause (ii) or where the request referred to in sub-clause (h) is received, 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 witness; and send such notice to the National Faceless Appeal Centre; (j) the National Faceless Appeal Centre shall serve the notice referred to in sub-clause (i) upon the appellant or any other person, being a witness, as the case may be; (k) the appellant or any other person, as the case may be, shall furnish his response to the notice referred to in sub-clause (j), 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hy penalty should not be imposed upon him under the relevant provisions of the Act; (2) Notwithstanding anything contained in sub-paragraph (1), the appeal, may be transferred at any stage of the appellate proceedings, if considered necessary, by an order in accordance with section 120 of the Act, to such Commissioner (Appeals) as may be specified in the order. 6. Penalty proceedings (1) Commissioner (Appeals) may, in the course of appeal proceedings, for noncompliance of any notice, direction or order issued under this Scheme on the part of the appellant or any other person, as the case may be, send a notice to the appellant through the National Faceless Appeal Centre for initiation of any penalty proceedings calling upon the appellant to show cause as to why penalty should not be imposed upon him under the relevant provisions of the Act. (2) The National Faceless Appeal Centre shall, upon receipt of notice under sub-paragraph (1), serve the same on the appellant or any other person, as the case may be. (3) The appellant or any other person, as the case may be, shall furnish a response to the show-cause notice referred to in sub-paragraph (2) or in sub-clause (d) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed allocation system. (4) The Commissioner (Appeals) shall examine the application and send the notice to the National Faceless Appeal Centre for granting an opportunity (a) to the appellant or any other person, as the case may be, where the application has been filed by the Assessing Officer either directly or through the National Faceless Assessment Centre, as the case may be; or (b) to the Assessing Officer either directly or through the National Faceless Assessment Centre, as the case may be, where the application has been filed by the appellant or any other person, as the case may be; or (c) to the appellant or any other person, as the case may be, and the Assessing Officer either directly or through the National Faceless Assessment Centre, as the case may be, where the application has been filed by the Commissioner (Appeals) referred to in clause (b) of sub-paragraph (2). (5) The National Faceless Appeal Centre shall serve the notice referred to in sub-paragraph (4) upon the appellant or any other person, as the case may be, or the Assessing Officer either directly or through the National Faceless Assessment Centre, as the case may be, calling upon him to show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Centre shall assign the order to a Commissioner (Appeals) for further action in accordance with the provisions of this Scheme. 9. Exchange of communication exclusively by electronic mode. For the purposes of this Scheme,- (a) all communications between the National Faceless Appeal Centre and the appellant, or his authorised representative, shall be exchanged exclusively by electronic mode; and (b) all internal communications between the National Faceless Appeal Centre, the National Faceless Assessment Centre, the Assessing Officer and the appeal unit shall be exchanged exclusively by electronic mode. 10. Authentication of electronic record. For the purposes of this Scheme, an electronic record shall be authenticated by 1 [ (i) the Commissioner of Income-tax (Appeals), in case of order passed under clause (x) of sub-paragraph (1) of paragraph 5 or under sub-paragraph (5) of paragraph 6 or under sub-paragraph (8) of paragraph 7, by affixing digital signature; ] (ii) the National Faceless Appeal Centre by affixing digital signature of the authorised signatory on its behalf, for all communication made on behalf of Commissioner (Appeals), other than the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the date and time of hearing to the appellant through the National Faceless Appeal Centre. (4) Such hearing shall be conducted through video conferencing or video telephony, including use of any telecommunication application software which supports video conferencing or video telephony, to the extent technologically feasible, in accordance with the procedure laid down by the Board. (5) Any examination or recording of the statement of the appellant or any other person shall be conducted by Commissioner (Appeals) under this Scheme, exclusively through video conferencing or video telephony, including use of any telecommunication application software which supports video conferencing or video telephony, to the extent technologically feasible, in accordance with the procedure laid down by the Board. (6) The Board shall establish suitable facilities for video conferencing or video telephony including telecommunication application software which supports video conferencing or video telephony at such locations as may be necessary, so as to ensure that the appellant, or his authorised representative, or any other person is not denied the benefit of this Scheme merely on the ground ..... X X X X Extracts X X X X X X X X Extracts X X X X
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