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Central Government notifies directions giving effect to the Faceless Appeal Scheme, 2020 - 77/2020 - Income Tax

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..... -section (2) of section 249 of the Act, the appeal unit may, - (a) in case, it is satisfied that the appellant had sufficient cause for not filing the appeal within the said time, admit the appeal; or (b) in any other case, reject the appeal, under intimation to the National Faceless Appeal Centre; (iii) where the appellant has applied for exemption from the operation of clause (b) of sub-section (4) of section 249 of the Act, the appeal unit may, - (a) admit the appeal and exempt the appellant from the operation of provisions of said clause for any good and sufficient reason to be recorded in writing; or (b) in any other case, reject the appeal, under intimation to the National Faceless Appeal Centre; (iv) the National Faceless Appeal Centre shall intimate the admission or rejection 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 Assess .....

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Central Government notifies directions giving effect to the Faceless Appeal Scheme, 2020 - 77/2020 - Income Tax

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..... shall furnish their comments, 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, to the National Faceless Appeal Centre; (c) where comments are filed by the National e-Assessment Centre or the Assessing Officer, as the case may be, the National Faceless Appeal Centre shall send such comments to the appeal unit, and where no such comments are filed, inform the appeal unit; (d) the appeal unit shall, after taking into consideration the comments, if any, received from the National e-Assessment Centre or the Assessing Officer, as the case may be, - i. if it is satisfied that the omission of additional ground from the form of appeal was not wilful or unreasonable, admit such ground; or ii. in any other 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 .....

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Central Government notifies directions giving effect to the Faceless Appeal Scheme, 2020 - 77/2020 - Income Tax

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..... ice to the National Faceless Appeal Centre; (b) the National Faceless Appeal Centre shall serve the notice, as referred to in sub-clause (a), upon the National e-Assessment Centre or the Assessing Officer, as the case may be; (c) 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 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; (d) the National Faceless Appeal Centre shall send the report furnished by the National e-Assessment Centre or the Assessing Officer, as the case may be, to the appeal unit or where no such report is furnished, inform 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 .....

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Central Government notifies directions giving effect to the Faceless Appeal Scheme, 2020 - 77/2020 - Income Tax

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..... pare in writing, a draft order in accordance with the provisions of section 251 of the Act; and (b) send such order to the National Faceless Appeal Centre along with the details of the penalty proceedings, if any, to be initiated therein; (xix) the National Faceless Appeal Centre shall upon receipt of the draft order, as referred to in sub-clause (a) of clause (xviii), - (a) where the aggregate amount of tax, penalty, interest or fee, including surcharge and cess, payable in respect of issues disputed in appeal, is more than a specified amount, as referred to in clause (x) of paragraph 13 of the said Scheme, send the draft order to an appeal unit, other than the appeal unit which prepared such order, in any one Regional Faceless Appeal Centre through an automated allocation system, for conducting review of such 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 - i. finalise the appeal as per the draft order; or ii. send the draft order to an appeal unit, other than the unit which prepared such order, in any one Regional Faceless A .....

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Central Government notifies directions giving effect to the Faceless Appeal Scheme, 2020 - 77/2020 - Income Tax

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..... ragraph (1), the Principal Chief Commissioner or the Principal Director General, in charge of National Faceless Appeal Centre, may at any stage of the appellate proceedings, if considered necessary, transfer, by an order, the appeal with the prior approval of the Board to such Commissioner (Appeals) as may be specified in the order. B. (1) A person shall not be required to appear either personally or through authorised representative in connection with any proceedings under the said Scheme before the income-tax authority at the National Faceless Appeal Centre or Regional Faceless Appeal Centre or appeal unit set up under the said Scheme. (2) The appellant or his authorised representative, as the case may be, may request for personal hearing so as to make his oral submissions or present his case before the appeal unit under the said Scheme. (3) The Chief Commissioner or the Director General, in charge of the Regional Faceless Appeal Centre, under which the concerned appeal unit is set up, may approve the request for personal hearing referred to in sub-paragraph (2) if he is of the opinion that the request is covered by the circumstances referred to in clause (xi) of paragraph 13 of .....

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Central Government notifies directions giving effect to the Faceless Appeal Scheme, 2020 - 77/2020 - Income Tax

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..... 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.” 3. The provisions of section 154 and section 155 of the Act shall apply to the order passed in accordance with the said Scheme subject to the following exceptions, modifications and adaptations, namely:- “(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 the said 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 National e-Assessment Centre or the Assessing Officer, as the case may be. ( .....

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Central Government notifies directions giving effect to the Faceless Appeal Scheme, 2020 - 77/2020 - Income Tax

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..... repare 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 National e-Assessment Centre or the Assessing Officer, as the case may be, for such action as may be required under the Act;”. 4. The provisions of Chapter XXI of the Act shall apply to penalties imposable in accordance with the said Scheme subject to the following exceptions, modifications and adaptations, namely:- “(1) Appeal unit may, in the course of appeal proceedings, for non-compliance of any notice, direction or order issued under the said Scheme on the part of the appellant or any other person, as the case may be, send recommendation for initiation of any penalty proceedings to the National Faceless Appeal Centre. (2) The National Faceless Appeal Centre shall, upon receipt of recommendation under sub-paragraph (1), serve a .....

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Central Government notifies directions giving effect to the Faceless Appeal Scheme, 2020 - 77/2020 - Income Tax

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..... epresentative; or (c) uploading an authenticated copy on the appellant’s Mobile App; and followed by a real time alert. (2) Every notice or order or any other electronic communication under the said Scheme shall be delivered to the addressee, being any other person, by sending an authenticated copy thereof to the registered email address of such person, followed by a real time alert. (3) The appellant shall file his response to any notice or order or any other electronic communication, under the said Scheme, through his registered account, and once an acknowledgement is sent by the National Faceless Appeal Centre containing the hash result generated upon successful submission of response, the response shall be deemed to be authenticated. (4) The time and place of dispatch and receipt of electronic record shall be determined in accordance with the provisions of section 13 of the Information Technology Act, 2000 (21 of 2000). B. 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 Face .....

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Central Government notifies directions giving effect to the Faceless Appeal Scheme, 2020 - 77/2020 - Income Tax

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