TMI BlogCentral Government makes the directions of Faceless Penalty Scheme, 2021X X X X Extracts X X X X X X X X Extracts X X X X ..... tre has, in a case,- (a) initiated penalty proceedings and issued a show-cause notice for imposition of penalty; or (b) recommended initiation of penalty proceedings, it shall refer such case, in the form specified in clause (viii) of sub-paragraph (B) of paragraph 4, to the National Faceless Penalty Centre; (ii) the National Faceless Penalty Centre shall in a case, where reference has been received as per clause (i), assign such case to a specific penalty unit 1 [ **** ] through an automated allocation system; (iii) where in a case assigned to a penalty unit, initiation of penalty proceedings has been recommended, such unit, after examination of the material available on record, may decide to,- (a) agree with the recommendation and prepare a draft notice calling upon the assessee or any other person, as the case may be, to show cause as to why penalty should not be levied under the relevant provisions of the Act; or (b) disagree with the recommendation, for reasons to be recorded in writing, and send such draft notice or the reasons, as the case may be, to the National Faceless Penalty Centre; (iv) the National Faceless Penalty Centre shall upon receipt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sponse; (xi) the income-tax authority or the National Faceless Assessment Centre or the assessee or any other person, as the case may be, shall furnish a response to the notice or requisition, as referred to in clause (x), 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 Penalty Centre; (xii) where a request for conducting of certain enquiry or verification or seeking technical assistance has been made by the penalty unit, the National Faceless Penalty Unit shall send such request to the National Faceless Assessment Centre specifying a date and time for submitting a report; (xiii) where response to notice referred to in clause (x) is filed by the income-tax authority or the National Faceless Assessment Centre or the assessee or any other person, as the case may be, the National Faceless Penalty Centre shall send such response to the penalty unit, and where no such response is filed, inform the penalty unit; (xiv) where a report in response to request referred to in clause (xii) is received by the National Faceless Penalty Centre, it shall send such re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t or reject some or all of the modifications proposed therein and after recording reasons in case of rejection of such modifications, pass the order imposing penalty or drop the penalty proceedings, as the case may be, and serve the order imposing penalty or intimation for dropping penalty proceedings, as the case may be, on the assessee through the National Faceless Penalty Centre; (xxii) where an order imposing penalty or intimation for dropping penalty, as the case may be, has been passed, the penalty unit shall send a copy of such order, or intimation for dropping penalty to the income-tax authority, referred to in clause (i), through the National Faceless Penalty Centre, for further action as may be required under the Act. ] (2) Notwithstanding anything contained in sub-paragraph (1), the Principal Chief Commissioner or the Principal Director General, in charge of National Faceless Penalty Centre, may at any stage of the penalty proceedings, if considered necessary, transfer such proceedings to the income-tax authority or National Faceless Assessment Centre having jurisdiction over the assessee or any other person, in whose case the penalty proceedings are initiated, wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all apply to the penalty proceedings in accordance with the said Scheme subject to the following exceptions, modifications and adaptations, namely:- an electronic record shall be authenticated by, (i) the National Faceless Penalty Centre by way of an electronic communication; (ii) the penalty unit or the penalty review unit or technical unit or verification unit, as the case may be, by affixing digital signature; (ii) assessee or any other person, by affixing his digital signature or under electronic verification code, or by logging into his registered account in the designated portal. Explanation. For the purpose of this paragraph, electronic verification code shall have the same meaning assigned to it in the Explanation to sub-rule (3) of rule 12 of the Income-tax Rules, 1962. ] 6 [ **** ] 4. The provisions of section 282 , section 283 and section 284 of the said Act shall apply to the said Scheme subject to the following exceptions, modifications and adaptations, namely:- (A) . (1) Every notice or order or any other electronic communication under the said Scheme shall be delivered to the addressee, being the assessee or any other person, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs; (vi) receipt, storage and retrieval of information or documents in a centralised manner; (vii) general administration and grievance redressal mechanism in the respective Centres and units; (viii) form for referring a case, in which penalty has been initiated or initiation of penalty has been recommended, as referred to in clause (i) of sub-paragraph (1) of paragraph 5 of the said Scheme, and 8 [ **** ] 5. This notification shall come into force on the date of its publication in the Official Gazette. [F. No. 370142/51/2020-TPL] SHEFALI SINGH, Under Secy. ************* NOTES:- 1. Omitted vide NOTIFICATION NO. 55/2022 dated 27-05-2022 before it was read as, in any one of the Regional Faceless Penalty Centres 2. Substituted vide NOTIFICATION NO. 55/2022 dated 27-05-2022 before it was read as, (xv) the penalty unit shall, after considering the material on record including response furnished, if any, as referred to in clauses (viii) and (xiii) or report, if any, as referred to in clause (xiv), propose for, (a) imposition of the penalty and prepare a draft order for imposition of penalty; or (b) non-imposition o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prepare a revised draft order for imposition of penalty; or (b) in a case where the modification are not prejudicial to the interest of assessee or any other person, as the case may be, shall prepare a revised draft order for imposition of penalty; or (c) may propose non-imposition of penalty, for reasons to be recorded in writing, and send such order or reasons to the National Faceless Penalty Centre; (xxi) upon receipt of revised draft order from the penalty unit, as referred to in clause (xx), the National Faceless Penalty Centre shall pass the penalty order as per such draft and serve a copy thereof upon the assessee or any other person or not impose penalty under intimation to the assessee or any other person, as the case may be; (xxii) where in a case, as referred to in sub-clause (a) or (b) of clause (i), the National Faceless Penalty Centre has passed a penalty order, or not initiated or imposed penalty, as the case may be, it shall send a copy of such order or reasons for not initiating or imposing penalty to the income-tax authority, referred to in clause (i) or the National Faceless Assessment Centre, as the case may be, for such action as may be required ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of the said scheme, an application for rectification of mistake, as referred to in sub-paragraph (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 clause (b) or (c) or (d) or (e) of sub-paragraph (2); or (b) to the authorities referred to in clause (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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