Tax Management India. Com
                        Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts Notifications Circulars Classification Forms SMS News Articles
Highlights
D. Forum
What's New

Share:      

        Home        
 
Home Acts & Rules Direct Taxes Schemes Faceless Appeal Scheme, 2020 This
← Previous Next →
  • Login
  • Plus+

 

User Login
Username  
Password  
Stay sign in     

Forget password       New User/ Regiser



 

Para 5 - Procedure in appeal - Faceless Appeal Scheme, 2020

Extract

..... ction 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 National e-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 National e-Assessment Centre or the Assessing Officer, 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 appeal unit or as may be relevant to the appellate proceedings, on a specified date and time; (vi) the .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Para 5 - Procedure in appeal - Faceless Appeal Scheme, 2020

X X   X X   Extracts   X X   X X

..... er 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 National e-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 National e-Assessment Centre or the Assessing Officer, as the case may be, for furnishing a report within the specified date and time on the admissibility of additional evidence under rule 46A of the Rules; (b) the National e-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 A .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Para 5 - Procedure in appeal - Faceless Appeal Scheme, 2020

X X   X X   Extracts   X X   X X

..... orm the appeal unit; (xv) the National e-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 witness; and send such notice to the National Faceless Appeal Centre; (c) the National Faceless Appeal Centre shall serve the notice referred to in sub-clause (b) upon the appellant or any other person, being a witness, as the case may be; (d) the appellant or any other person, as the case may be, shall file his response to the notice referred to in sub-clause (c), 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 behal .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Para 5 - Procedure in appeal - Faceless Appeal Scheme, 2020

X X   X X   Extracts   X X   X X

..... uch 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) concur with the draft order and intimate the National Faceless Appeal Centre about such concurrence; or (b) suggest such variation, as it may deem fit, to the draft order and send its suggestions to the National Faceless Appeal Centre; (xxi) the National Faceless Appeal Centre shall, upon receiving concurrence of the appeal unit, finalise the appeal as per the draft order; (xxii) the National Faceless Appeal Centre shall, upon receiving 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 o .....

X X   X X   Extracts   X X   X X

Login / Subscribe to Access Full Page

Para 5 - Procedure in appeal - Faceless Appeal Scheme, 2020

X X   X X   Extracts   X X   X X

 

← Previous Next →

 

 

 

|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || Database || Members || Refer Us ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.
|| Site Map - Recent || Site Map || ||