TMI BlogNational Faceless Appeal Scheme - E-AppealX X X X Extracts X X X X X X X X Extracts X X X X ..... eal, making such further inquiry 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 clause (iii) of sub-paragraph (1) 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 Boar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on a specified date and time; the appellant or any other person, as the case may be, shall file a 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, 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 Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e report, 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. 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 evidenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice or such extended date and time as may be allowed on the basis of application made in this behalf, to the National Faceless Appeal Centre; where a response is filed 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... suggestion for variation from the appeal unit,assign the appeal to an appeal unit, other than the appeal unit which prepared or reviewed the draft order, in any one Regional Faceless Appeal Centre through an automated 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... initiation of penalty proceedings and the response by the appellant to the specified Appeal Unit through an automated allocation system: The National Faceless Appeal Centre shall assign the recommendation for initiation of penalty proceedings, as referred to in sub-paragraph (1), along with the 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 Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd send the notice to the National Faceless Appeal Centre. (5) NFAC to forward the aforesaid notice to concerned persons: 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 National e-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) 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 Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tre, the Regional Faceless Appeal Centres, the National e-Assessment Centre, the Assessing Officer and the appeal unit shall be exchanged exclusively by electronic mode. Authentication of electronic record. For the purposes of this Scheme, an electronic record shall be authenticated by the (i) National Faceless Appeal Centre by affixing its digital signature; (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; Explanation. 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; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals) in any appeal unit under this Scheme, exclusively through video conferencing or video telephony, including use of any telecommunication application software which supports video conferencing or video telephony 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 that such appellant or his authorised representative, or any other person does not have access to video conferencing or video telephony at his end. Power to specify format, mode, procedure and processes. The Principal Chief Commissioner or the Principal Director General, in charge of the National Faceless Appeal Centre shall, with the prior approval of Board, lay down the standards, procedures and processes for effective functioning of the National Faceless Appeal Centre, Regional Faceless Appeal Centres and the appeal unit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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