CBDT vide Notification No. 77/2020 dated 25.09.2020 issued directions for the purpose of giving effect to the Faceless Appeal Scheme, 2020 notified vide Notification No. 76/2020 dated 25.09.2020 under the Income Tax Act, 1961 (“Act”).
As per the directions, the National Faceless Appeal Centre (NFAC) shall assign the appeal to a specific appeal unit in any one of the Regional Faceless Appeal Centre (RFAC) through an automated allocation system.
The Appeal Unit shall decide on the condonation in filing the appeal by the appellant and shall communicate its decision to NFAC. The NFAC shall intimate the admission or rejection of appeal to the appellant.
On admitted appeal, the appeal unit shall request the NFAC to obtain any further information or document or evidence from the appellant or any other person. The appeal unit is authorized to obtain a report from the NeAC or the assessing Officer on the grounds of appeal or information, documents or evidence filed by the appellant.
Any notice on the matter of appeal shall be served by the NFAC to the appellant or any other person or NeAC or Assessing Officer as may be specified by the appeal unit.
The appellant or any other person shall file his response to the NFAC only within the prescribed time limit or extended time limit. Similarly, any report shall be filed by the NeAC or assessing Officer to the NFAC.
Appellant is allowed to file additional grounds with reasons. 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. National Faceless Appeal Centre shall intimate the admission or rejection of the additional ground, as the case may be, to the appellant.
The appellant may file additional evidence in such form, as may be specified by the National Faceless Appeal Centre.
Finally, the appeal unit shall prepare a draft order in accordance with the provisions of section 251 of the Act and send the order to the National Faceless Appeal Centre along with the details of the penalty proceedings, if any, to be initiated therein.
National Faceless Appeal Centre shall upon receipt of the draft order finalise the appeal as per the draft order or send the draft order to an appeal unit, other than the unit which prepared such order, in any one Regional Faceless Appeal Centre through an automated allocation system, for conducting a review of such order.
The appeal unit shall review the draft order, referred to it by the National Faceless Appeal Centre, whereupon it may decide to,–
(a) concur with the draft order and intimate the National Faceless Appeal Centre about such concurrence; or
(b) suggest such variation, as it may deem fit, to the draft order and send its suggestions to the National Faceless Appeal Centre.
The National Faceless Appeal Centre shall, upon receiving the concurrence of the appeal unit, finalise the appeal as per the draft order. In case of variance is suggested, the same will once again be given to another appeal unit to review the draft order.
National Faceless Appeal Centre shall, after finalising the appeal, pass the appeal order and shall communicate such order to the appellant PCCIT/CCIT/PCIT/CIT, to the NeAC or AO.
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. Though provisions for personal hearing is included in the directions, but such personal hearing will take place through video conferencing only.
An appeal against an order passed by the National Faceless Appeal Centre under the said Scheme shall lie before the Income Tax Appellate Tribunal having jurisdiction over the jurisdictional Assessing Officer.
Read the full text of the Notification No. 77/2020 dated 25.09.2020 on Directions for giving effect to Faceless Appeal Scheme, 2020 here.
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