New Faceless Appeal Scheme 2021 – 10 things to know

  • Blog|News|Income Tax|
  • < 1 minute
  • By Taxmann
  • |
  • Last Updated on 31 December, 2021

Recent Posts

Blog, News, International Tax

[World Tax News] UAE Releases Guide on Filing of Corporate Tax Return and More

Other Laws, Blog

Introduction to Information Security | Strategies for Data Protection and Risk Management

Latest from Taxmann

New Faceless Appeal Scheme 2021; 10 Key Points

Editorial Team, dated 30-12-2021

During the petition before the Supreme Court in the case of Lakshya Budhiraja [2021] 131 taxmann.com 51 (SC), the Additional Solicitor General submitted that the Income-tax Dept. is considering the change in the Faceless Appeal Scheme, 2020. The Additional Solicitor General sought 3 months to change the law, which the Supreme Court duly granted.

Meeting the deadline, the Central Board of Direct Taxes (CBDT) has notified the Faceless Appeal Scheme 2021, effective from 28-12-2021. The new scheme is notified in supersession of the earlier Faceless Appeal Scheme, 2020.

We have identified 10 key changes in the new Faceless Appeal Scheme, which are listed below:

    1.  Compulsory to allow a personal hearing if requested;
    2.  No draft appeal order;
    3.  Role of Regional Faceless Appeal Centre is removed;
    4.  Cases will be assigned to the Commissioner (Appeals) ;
    5.  Appeal Unit will have only one Commissioner (Appeals);
    6.  No need to send a recommendation to NFAC to initiate penalty proceedings;
    7.  Penalty proceedings to be initiated by same Commissioner (Appeals);
    8.  No exemption from paying tax in case of a non-filer of return;
    9.  Orders passed by Commissioner (Appeals) to be digitally signed; an
    10.  National e-Assessment Centre renamed to National Faceless Assessment Centre
Read The Changes In Detail Here

Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.

Leave a Reply

Your email address will not be published. Required fields are marked *

«
»

Everything on Tax and Corporate Laws of India

To subscribe to our weekly newsletter please log in/register on Taxmann.com

Author: Taxmann

Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied