CBDT vide Notification No. 139/2021/F. No. 370142/66/2021-TPL dated 28.12.2021 substituted the Faceless Appeal Scheme, 2020 ("old scheme") with Faceless Appeal Scheme, 2021 ("new scheme"). The new scheme shall supersede the old scheme and come into force on the date of its publication in the Official Gazette. This article contains highlights of the new scheme which are as under:

Salient features of the new scheme

  • Definition of automated examination tool has been omitted in the new scheme.
  • "National e-Assessment Centre" has been substituted with "National Faceless Assessment Centre".
  • Definition of originator has been omitted in the new scheme.
  • Regional Faceless Appeal Centres has been removed from the category of Faceless Appeal Centres.
  • Under Faceless Appeal Scheme, 2021, in case the appellant or his authorised representative, request for personal hearing through video conferencing or video telephony so as to make his oral submissions or present his case before the Commissioner (Appeals) through the National Faceless Appeal Centre, then the concerned Commissioner (Appeals) shall allow the request for personal hearing and communicate the date and time of hearing to the appellant through the National Faceless Appeal Centre.
  • In earlier scheme, the allowance of requests for personal hearings was at the discretion of the Chief Commissioner or the Director-General in charge of the Regional Faceless Appeal Centre.
  • Under the new scheme, the National Faceless Appeal Centre shall assign the appeal for disposal to a Commissioner (Appeals) of a specific appeal unit through an automated allocation system. In the old scheme, the National Faceless Appeal Centre was assigning the appeal to a specific appeal unit in any one Regional Faceless Appeal Centre.
Supersession of Facelesss Appeal Scheme 2020

Framework for the purpose of facilitating faceless appeal

New Scheme

Old Scheme

National Faceless Appeal Centre (NFAC)

National Faceless Appeal Centre (NFAC)


Regional Faceless Appeal Centre (RFAC)

Commissioner (Appeals)

Appeal Unit (AU)



  • Under the new scheme the Commissioner (Appeals) shall, prepare in writing, an appeal order in accordance with the provisions of section 251 of the Act stating the points for determination, the decision thereon and the reason for the decision and send such order after signing the same digitally to the National Faceless Appeal Centre the National Faceless Appeal Centre, which shall communicate such order to the appellant.
  • Requirement to prepare a draft order by Appeal Unit has been removed in the new scheme.

Disclaimer: This document has been prepared for academic use only and to share the same with fellow professionals and all concerned. Though every effort has been made to avoid errors or omissions in this document yet they may creep in inadvertently. The author shall not be responsible for any damage or loss to anyone, of any kind, in any manner due to this article. The author shall also not be liable or responsible for any loss or damage to anyone in any matter due to difference of opinion or interpretation in respect of the text. It is suggested that to avoid any doubt(s), the user should verify the contents of this article independently.

CAclubindia's WhatsApp Groups Link


Published by

Aman Gupta
(CA Professional)
Category Income Tax   Report

1 Likes   0 Shares   5871 Views


Related Articles


Popular Articles

Certificate in Quantitative Finance IIM Calcutta Applied Finance(Batch 17) Stock Market for Beginners
Follow us

CCI Articles

submit article