TMI BlogProcedure in appealX X X X Extracts X X X X X X X X Extracts X X X X ..... through the National Faceless Appeal Centre give notice to the appellant asking him to file his submission within the date and time specified in such notice and also send a copy of such notice to the Assessing Officer either directly or through the National Faceless Assessment Centre, as the case may be; (c) may through the National Faceless Appeal Centre obtain such further information, document or evidence from the appellant or any other person, as the case may be; (d) may through the National Faceless Appeal Centre obtain a report of the Assessing Officer either directly or through the National Faceless Assessment Centre, as the case may be, on grounds of appeal or information, document or evidence furnished by the appellant; ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the National Faceless Appeal Centre; (v) the appellant may file additional grounds of appeal to the Commissioner (Appeals) through the National Faceless Appeal Centre, in such form, as may be specified by the National Faceless Appeal Centre, specifying therein the reason for omission of such ground in the appeal filed by him; (vi) where the additional ground of appeal is filed- (a) the Commissioner (Appeals) shall, through the National Faceless Appeal Centre, send the additional ground of appeal to the Assessing Officer either directly or through the National Faceless Assessment Centre, as the case may be, for providing comments, if any; (b) the Assessing Officer, either directly or through the National Faceless Assessment Cent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ying therein as to how his case is covered by the exceptional circumstances specified in sub-rule (1) of rule 46A of the Rules; (viii) where the additional evidence is furnished,- (a) the Commissioner (Appeals) through the National Faceless Appeal Centre shall send the additional evidence to the Assessing Officer either directly or through the National Faceless Assessment Centre, as the case may be, for furnishing a report on the admissibility of additional evidence in accordance with rule 46A of the Rules; (b) the Assessing Officer either directly or through the National Faceless Assessment Centre, as the case may be, shall furnish the report, as referred to in sub-clause (a), within such date and time as specified or such extende ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Centre, to the Assessing Officer either directly or through the National Faceless Assessment Centre, as the case may be; (f) the Assessing Officer shall either directly or through the National Faceless Assessment Centre, as the case may be, furnish the report 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 Commissioner (Appeals) through the National Faceless Appeal Centre; (g) the National Faceless Appeal Centre shall send the report furnished by the Assessing Officer, either directly or through the National Faceless Assessment Centre, as the case may be, to the Commissioner (Appeals) or where no such report is furnished, inform the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... send such response to the Commissioner (Appeals) or where no such response is furnished, inform the Commissioner (Appeals) accordingly; (ix) where the Commissioner (Appeals) intends to enhance an assessment or a penalty or reduce the amount of refund, - (a) the Commissioner (Appeals) shall prepare a show-cause notice containing the reasons for such enhancement or reduction, as the case may be, and send such notice through the National Faceless Appeal Centre; (b) the National Faceless Appeal Centre shall serve the notice, as referred to in sub-clause (a), upon the appellant; (c) the appellant shall, within the date and time specified in the notice or such extended date and time as may be allowed on the basis of application made ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
