Notification No. 77/2020 [F.No. 370142/33/2020-TPL] / SO 3297(E)

Last updated: 27 September 2020

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This notification introduces new directions for the Faceless Appeal Scheme, 2020, under the Income-tax Act, 1961. It outlines how appeals will be managed and processed through automated systems. The National Faceless Appeal Centre will assign appeals to specific units, and these units will handle cases, including those filed late or seeking exemptions, based on specific criteria.

NOTIFICATION

New Delhi, the 25th September, 2020

(INCOME-TAX)

S.O. 3297(E).—In exercise of the powers conferred by sub-section (6C) of section 250 of the Income-tax Act, 1961 (43 of 1961), for the purposes of giving effect to the Faceless Appeal Scheme, 2020 made under sub-section (6B) of section 250 of the Act, the Central Government hereby makes the following directions, namely:-

1. The provisions of clause (16A) of section 2, section 120, section 129, section 131, section 133, section 134, section 136 and Chapter XX of the Act shall apply to the procedure in appeal in accordance with the said Scheme subject to the following exceptions, modifications and adaptations, namely:—

“A. (1) The appeal, as referred to in paragraph 3 of the said Scheme, shall be disposed of under the said Scheme as per the following procedure, namely:__

(i) the National Faceless Appeal Centre shall assign the appeal to a specific appeal unit in any one Regional Faceless Appeal Centre through an automated allocation system;

(ii) where the appellant has filed the appeal after the expiration of time specified in sub-section (2) of section 249 of the Act, the appeal unit may,

(a) in case, it is satisfied that the appellant had sufficient cause for not filing the appeal within the said time, admit the appeal; or

(b) in any other case, reject the appeal, under intimation to the National Faceless Appeal Centre;

(iii) where the appellant has applied for exemption from the operation of clause (b) of sub-section (4) of section 249 of the Act, the appeal unit may,

(a) admit the appeal and exempt the appellant from the operation of provisions of said clause for any good and sufficient reason to be recorded in writing; or

(b) in any other case, reject the appeal, under intimation to the National Faceless Appeal Centre;

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FAQ :

The purpose of this notification is to issue directions for implementing the Faceless Appeal Scheme, 2020, under the Income-tax Act, 1961.

These directions are being issued by the Central Government.

The National Faceless Appeal Centre assigns appeals to a specific appeal unit in a Regional Faceless Appeal Centre using an automated allocation system.

If an appeal is filed late, the appeal unit may admit it if satisfied there was a sufficient cause for the delay, or reject it otherwise.

Yes, an appellant can apply for exemption from clause (b) of sub-section (4) of section 249 of the Act, and the appeal unit may grant this exemption for good and sufficient reason.