Supersession of Facelesss Appeal Scheme 2020

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.

Framework for the purpose of facilitating faceless appeal

• 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.

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