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Para 7 - Rectification Proceedings - Faceless Appeal Scheme, 2020Extract 7. Rectification Proceedings . (1) With a view to rectifying any mistake apparent from the record the National Faceless Appeal Centre may amend any order passed by it, by an order to be passed in writing. (2) Subject to the other provisions of this Scheme, an application for rectification of mistake referred to in sub-paragraph(1) may be filed with the National Faceless Appeal Centre by the, - (a) appellant or any other person, as the case may be; or (b) appeal unit preparing or reviewing or revising the draft order; or (c) the 1 [ National Faceless Assessment Centre ] or the Assessing Officer, as the case may be. (3) Where any application referred to in sub-paragraph (2) is received by the National Faceless Appeal Centre, it shall assign such application to a specific appeal unit in any one Regional Faceless Appeal Centre through an automated allocation system. (4) The appeal unit shall examine the application and prepare a notice 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 1 [ National Faceless Assessment Centre ] or the Assessing Officer, as the case may be; or (b) to the 1 [ National Faceless Assessment Centre ] or the Assessing Officer, 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 1 [ National Faceless Assessment Centre ] or the Assessing Officer, as the case may be, where the application has been filed by an appeal unit referred to in clause (b) of sub-paragraph (2); and send the notice to the National Faceless Appeal Centre. (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 1 [ National Faceless 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) The appellant or any other person, as the case may be, or the 1 [ National Faceless 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) 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 1 [ National Faceless 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) The appeal unit shall, after taking into consideration the application and response, if any, filed by the appellant or any other person, as the case may be, or the 1 [ National Faceless Assessment Centre ] or the Assessing Officer, as the case may be, prepare a draft order, - (a) for rectification of mistake; or (b) for rejection of application for rectification, citing reasons thereof; and send the order to the National Faceless Appeal Centre. (9) The National Faceless Appeal Centre shall upon receipt of draft order, as referred to in sub-paragraph (8), pass an order as per such draft and communicate such order, (a) to the appellant or any other person, as the case may be; and (b) to the 1 [ National Faceless Assessment Centre ] or the Assessing Officer, as the case may be, for such action as may be required under the Act. ************ NOTES:- 1. Substituted vide NOTIFICATION NO. 26/2021 dated 31-03-2021 w.e.f. 01-04-2021 before it was read as National e-Assessment Centre
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