Para 6 - Rectification Proceedings (Omitted) - Faceless Penalty Scheme, 2021

1 [ **** ] ************** NOTES:- 1. Omitted vide NOTIFICATION NO. 54/2022 dated 27-05-2022 before it was read as, 6. Rectification Proceedings. (1) With a view to rectifying any mistake apparent from the record the National Faceless Penalty Centre may, by an order to be passed in writing, amend any order passed by it under this Scheme. (2) Subject to the other provisions of this Scheme, an application for rectification of mistake, as referred to in subparagraph (1), may be filed with the National Faceless Penalty Centre by the, - (a) assessee or any other person, as the case may be; or (b) penalty unit, which prepared the order; or (c) penalty review unit, which reviewed the order; or (d) income-tax authority; or (e) National Faceless Assessment Centre. (3) Where an application, as referred to in sub-paragraph (2), is received by the National Faceless Penalty Centre, it shall assign such application to a specific penalty unit in any one of the Regional Faceless Penalty Centres through an automated allocation system. (4) The penalty unit shall examine the application and prepare a notice for granting an opportunity,- (a) to the assessee or any other person, as the case may be, where the application has been filed by the authorities referred to in clauses (b) or (c) or (d) or (e) of sub-paragraph (2); or (b) to the authorities referred to in clauses (b) or (c) or (d) or (e) of sub-paragraph (2), where the application has been filed by the assessee or any other person, as the case may be, and send the notice to the National Faceless Penalty Centre. (5) The National Faceless Penalty Centre shall serve the notice, as per draft referred to in sub-paragraph (4), upon the assessee or any other person, as the case may be, or authorities referred to in clauses (b) or (c) or (d) or (e) of sub-paragraph (2) to show cause as to why rectification of mistake should not be carried out under the relevant provisions of the Act, specifying the date and time for filing a response. (6) The response to the show-cause notice referred to in paragraph (5) shall be furnished within the specified date and time or such extended time as may be allowed on the basis of application made in this behalf, to the National Faceless Penalty Centre. (7) Where a response, as referred to in sub-paragraph (6), is filed, the National Faceless Penalty Centre shall send such response to the penalty unit, or where no such response is filed, inform the penalty unit. (8) The penalty unit shall, after taking into consideration the response, if any, referred to in sub-paragraph (7), prepare a draft order, (a) for rectification of the mistake; or (b) for rejection of application for rectification, citing reasons thereof, and send the order to the National Faceless Penalty Centre. (9) The National Faceless Penalty 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 to, (a) the assessee or any other person, as the case may be; and (b) the National Faceless Assessment Centre or the income-tax authority having jurisdiction over the case, for such action as may be required under the Act.