TMI BlogFaceless Appeal Scheme, 2020.X X X X Extracts X X X X X X X X Extracts X X X X ..... 6A or section 248 of the Act. (v) authorised representative shall have the same meaning as assigned to it in sub-section (2) of section 288 of the Act; (vi) automated allocation system means an algorithm for randomised allocation of cases, by using suitable technological tools, including artificial intelligence and machine learning, with a view to optimise the use of resources; (vii) automated examination tool means an algorithm for standardised examination of draft orders, by using suitable technological tools, including artificial intelligence and machine learning, with a view to reduce the scope of discretion; (viii) computer resource shall have the same meaning as assigned to them in clause (k) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (ix) computer system shall have the same meaning as assigned to them in clause (l) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); (x) computer resource of appellant shall include the registered account in the designated portal of the Income-tax Department, or the Mobile App linked to the registered mobile number, or the registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee, including- (a) the email address available in the electronic filing account of the addressee registered in designated portal; or (b) the e-mail address available in the last income-tax return furnished by the addressee; or (c) the e-mail address available in the Permanent Account Number database relating to the addressee; or (d) in the case of addressee being an individual who possesses the Aadhaar number, the e-mail address of addressee available in the database of Unique Identification Authority of India ;or (e) in the case of addressee being a company, the e-mail address of the company as available on the official website of Ministry of Corporate Affairs; or (f) any e-mail address made available by the addressee to the income-tax authority or any person authorised by such authority; (xxiii) registered mobile number means the mobile number of the appellant, or his authorised representative, appearing in the user profile of the electronic filing account registered by the appellant in the designated portal; (xxiv) Rules means the Income-tax Rules, 1962; (xxv) video conferencing or video telephony means the technological solutions for the recep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in appeal . (1) The appeal referred to in paragraph 3 shall be disposed of under this Scheme as per the following procedure, namely:__ (i) the National Faceless Appeal Centre shall assign the appeal to a specific appeal unit in any one Regional Faceless Appeal Centre through an automated allocation system; (ii) where the appellant has filed the appeal after the expiration of time specified in sub-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 intima ..... 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Faceless Appeal Centre, specifying therein the reason for omission of such ground in the appeal filed by him; (x) where the additional ground of appeal is filed- (a) the National Faceless Appeal Centre shall send the additional ground of appeal to the National e- Assessment Centre or the Assessing Officer, as the case may be, for providing comments, if any, and to the appeal unit; (b) the National e-Assessment Centre or the Assessing Officer, as the case may, 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,- (A) if it is satisfied that the omission of additional ground from the form of appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it shall, before taking such evidence into account in the appellate proceedings, prepare a notice to provide an opportunity to the National e-Assessment Centre or the Assessing Officer, as the case may be, within the date and time specified there into examine such evidence or to cross-examine such witness, as may be produced by the appellant, or to produce any evidence or document, or any witness in rebuttal of the evidence or witness produced by the appellant, and furnish a report thereof, and send such notice 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-Asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal unit, or where no such response is filed, inform the appeal unit. (xviii) 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, or report furnished by the National e-Assessment Centre or the Assessing Officer, as the case may be, and after considering any matter arising out of the proceedings in which the order appealed against was passed, notwithstanding that such matter was not raised in the appeal, - (a) prepare 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,send the draft order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant; (b) communicate such order to the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner as per sub-section (7) of section 250 of the Act; (c) communicate such order 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; (d) where initiation of penalty has been recommended in the order, serve a notice on the appellant calling upon him to show cause as to why penalty should not be imposed upon him under the relevant provisions of the Act; (2) Notwithstanding anything contained in sub-paragraph (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. 6. Penalty proceedings (1) Appeal unit may, in the course of appeal proceedings, for non-compliance of any notice, direction or order issued under this Scheme on the part of the appellant or any other person, as the case may be, sen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... raph(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. (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 National e-Assessment Centre or the Assessing Officer, as the case may be; or (b) to the National e-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 National e-Assessment Centre or the Assessing Officer, as the case may be, where the application has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he scheme, where any order passed by the National Faceless Appeal Centre or Commissioner (Appeals) is set-aside and remanded back to the National Faceless Appeal Centre or Commissioner (Appeals) by the Income Tax Appellate Tribunal or High Court or Supreme Court, the National Faceless Appeal Centre shall pass the order in accordance with the provisions of this Scheme. 9. Exchange of communication exclusively by electronic mode . For the purposes of this Scheme,- (a) all communications between the National Faceless Appeal Centre and the appellant, or his authorised representative, shall be exchanged exclusively by electronic mode; and (b) all internal communications between the National Faceless Appeal Centre, the Regional Faceless Appeal Centres, the National e-Assessment Centre, the Assessing Officer and the appeal unit shall be exchanged exclusively by electronic mode. 10. 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 un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. (4) Where the request for personal hearing has been approved by the Chief Commissioner or the Director General, in charge of the Regional Faceless Appeal Centre, such hearing shall be conducted 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. (5) Any examination or recording of the statement of the appellant or any other person shall be conducted by Commissioner (Appeals) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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